Delaware Administrative Code
Title 18 - Insurance
1300 - Health Insurance General Provisions
1303 - Individual Accident and Health Minimum Loss Ratio Standards [Formerly Regulation 42]
Section 1303-5.0 - Experience Records

Insurers shall maintain records of earned premiums and incurred benefits for each calendar year for each policy form, including data for rider and endorsement forms which are used with the policy form, on the same basis, including all reserves, as required for the accident and health policy experience exhibit. Separate data may be maintained for each rider or endorsement form to the extent appropriate. Experience under forms which provide substantially similar coverage may be combined. The data shall be for all years of issue combined, for each calendar year of experience since the year the form was first issued, except that data for calendar years prior to the most recent five years may be combined.