Health insurance issuers report administrative expenses by category in the Supplemental Health Care Exhibit, a new exhibit for insurer annual statements in 2010.

This report examines the following administrative expense categories for the large group, small group, and individual insured markets:

• Expenses for improving healthcare quality
• Claims adjustment expenses
• Agents' and brokers' fees and commissions
• Direct sales salaries and benefits expenses
• Other general and administrative expenses

The companies included in this report are all health insurance issuers in the United States that submitted Supplemental Health Care Exhibits with their 2010 annual statements and that had positive earned premium (including high-risk pools), incurred claims, and member months for 2010.