Florida Administrative Code
69 - DEPARTMENT OF FINANCIAL SERVICES
69O - OIR - Insurance Regulation
Chapter 69O-193 - CONTINUING CARE CONTRACTS
Section 69O-193.050 - Minimum Liquid Reserve Requirement
Current through Reg. 50, No. 187; September 24, 2024
(1) A Minimum Liquid Reserve (MLR) Calculation shall be filed with the Office, on or before May 1 of each year if the provider's fiscal year end is December 31 or within 120 days of the last day of the fiscal year of the provider if the provider has declared a fiscal year other than the calendar year, on Form OIR-A3-477, "Minimum Liquid Reserve (MLR) Calculation," effective 7/20, hereby incorporated by reference and available at https://www.flrules.org/Gateway/reference.asp?No=Ref-14462. The filings shall be submitted electronically at https://www.floir.com/iportal.
(2) The Office may require a recalculation of the minimum liquid reserve requirement and resubmission of Form OIR-A3-477 in the event of additional long-term financing or other occurrences resulting in a change to the aggregate amount of all principal and interest payments due during the fiscal year on any mortgage loans or other long-term financing or a change to all leasehold payments and all costs related to such payments financing of the facility. Any increase in required minimum liquid reserves must be funded not later than 61 days after the minimum liquid reserve calculation is filed.
(3) For purposes of the MLR requirement, long-term financing includes, lease payments, mortgage payments, the long-term portion of any construction loan, and any long-term debt between affiliates or controlling parties of the provider that relate to the real property or fixtures of a facility.
(4) Where a provider has elected to fund the MLR upon release of entrance fees as provided by Section 651.023(6)(d), F.S., the funds shall be deposited directly from the entrance fee account into MLR accounts.
(5) A provider shall have and maintain reserves for property taxes as provided in Section 651.035, F.S., even if there is no long-term debt or financing on the facility.
(6) To request Office approval of a withdrawal of MLR funds, a provider must file Form OIR-A3-1284, "Request for Withdrawal from Minimum Liquid Reserves," effective 7/20, hereby incorporated by reference and available at https://flrules.org/Gateway/reference.asp?No=Ref-14463. The filing shall be submitted electronically at https://www.floir.com/iportal.
(7) If a provider, or its escrow agent or trustee, intends to use funds from a debt service reserve that is included in computing a provider's minimum liquid reserve pursuant to Section 651.035(1)(b), F.S., rather than filing Form OIR-A3-1284 as required in subsection (6) above, the following process applies:
Rulemaking Authority 651.015(3), 651.026 (2)(d), 651.035(9) FS. Law Implemented 651.026, 651.035 FS.
New 7-16-92, Formerly 4-193.050, Amended 3-12-20, 7-21-22.