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IBNR |
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? References in periodicals archive |
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An important issue for self-insured heath plans is determining who is liable for claims incurred but not reported. The difficulty in reporting on an accrual basis is determining incurred but not reported claims ( In those years, the company significantly increased its incurred but not reported (IBNR) loss reserves due to conservatism associated with the Bank One merger and the large LPT. |
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