# Computation of, and Rules Relating to, Medical Loss Ratio
> **IRS** · Final regulations. · Published 2014-01-07 · Effective 2014-01-07 · 79 FR 755
## Document
- **Document number:** 2014-00092
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 79 FR 755
- **CFR reference:** 26 CFR 1
- **Publication date:** 2014-01-07
- **Effective date:** 2014-01-07
- **Treasury docket:** TD 9651
## Abstract

This document contains final regulations that provide guidance to Blue Cross and Blue Shield organizations, and certain other qualifying health care organizations, on computing and applying the medical loss ratio added to the Internal Revenue Code by the Patient Protection and Affordable Care Act.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2014/01/07/2014-00092/computation-of-and-rules-relating-to-medical-loss-ratio)
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