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Dental Insurance Annual Comprehensive Financial Statement Reports

In accordance with section 8 of M.G.L. c. 176X and 211 CMR 156.07, dental insurance companies must report financial information to the Division of Insurance.

The following reports summarize Closed Network Plans, Preferred Network Plans, Open Network Plans, Group Insurance Commission, and Federal Employee Health Benefit Plans.

Financial Summary of the 2025 Market for Dental Insurance

Massachusetts dental carriers earned almost $1.061 billion and paid $888 million in dental care claims payments to providers in 2025. Carriers spent $161 million in administrative expenses and had a net gain of $31 million in 2025.

Dental Loss Ratios

The carriers’ average weighted Dental Loss Ratio (MLR) was 85.2% in 2025.

  • DLRs differed from one carrier to another, as well as by product and by size of the groups in a sub-market. While the average weighted DLR for individual coverage was 77.5% in 2025, the average weighted DLR for small groups ranged from 64.4% to 79.4%. In the large group market, the average weighted DLR ranged from 79.4% to 96.3%.

Administrative Expenses

ExpensesApproximate Total in Dollars ($)Percent (%) of all Administrative Expenses 
Financial Administrative$6.3 million 3.9%
Marketing and Sales$21.4 million13.3%
Distribution Expenses$36.1 million22.4%
Claims Administration$13.2 million8.2%
Dental Administration$16.4 million10.2%
Network Operational$4.5 million2.3%
Charitable Expense     $0.5 million.31%
Taxes, Assessments & Fines$14.4 million8.9%
General Administration$44.3 million27.5%
Miscellaneous Expenses$3.2 million2.0%
Capital Expenses and Depreciation$1.0 million0.6%
Total Expenses$161.3 million100.0%

Reports

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