Section 21.85.080 - Reporting requirements(a) A self-funded multiple employer welfare arrangement shall annually, before March 2, file with the director on forms prescribed by the director, a full and true statement of its financial condition, transactions, and affairs as of the preceding December 31, including (1) a statement of financial condition;(2) a statement of change in financial condition for the year accompanied by an actuarial opinion by a qualified actuary that includes(A) a certification that the unpaid claim liability of the arrangement meets the requirements of AS 21.18.080 - 21.18.086;(B) the recommended level of specific and aggregate stop-loss insurance the arrangement should maintain;(C) a description of the actuarial soundness of the arrangement, including any recommended actions the arrangement should take to improve its actuarial soundness;(3) a statement of the arrangement's contribution rates for the next year;(4) if the total payments to the arrangement for participation during the prior year of operations exceeded the sum of $2,000,000, certified financial statements for the prior two years, or for each year and partial year that the self-funded multiple employer welfare arrangement has been in business if less than two years;(5) a report showing the number of participating employers and number of covered lives at the end of the year and contributions received during the year in the state;(6) additional information the director determines is necessary in order to determine the financial integrity of the arrangement.(b) A self-funded multiple employer welfare arrangement shall, within 60 days after the end of each quarter, file with the director, on forms prescribed by the director, a full and true statement of its financial condition, transactions, and affairs as of the preceding quarter, including (1) a statement of financial condition;(2) a statement of change in financial condition for the period since the end of the prior year;(3) a report showing the number of participating employers and number of covered lives at the end of the quarter and contributions received during the quarter in the state;(4) additional information the director determines is necessary in order to determine the financial integrity of the arrangement.(c) A self-funded multiple employer welfare arrangement shall file with the director a copy of the arrangement's Internal Revenue Service form 5500, including all attachments to the form.