19 Miss. Code. R. 5-4.11.7
The operating deficit or surplus for each policy year shall be allocated to Members in proportion to their net workers compensation premium writings in Mississippi during the calendar year corresponding to the policy as reported by Members in their Annual Statements to the Mississippi Department of Insurance for such calendar year.
Members which voluntarily write workers compensation insurance policies which would otherwise have been renewed through the Plan shall be allowed a deduction from the amount of net workers compensation premiums written in Mississippi as reported in their Annual Statement, subject to rules prescribed by the Pool Administrator and approved by the Commissioner. In no event shall the amount of the deduction allowed hereunder during any calendar year exceed the amount of net workers compensation premiums written in Mississippi during the same calendar year.
To the extent that an allocation required hereunder must be made prior to the availability of the report of actual net workers compensation premiums for the calendar year to which such allocation applies, the net workers compensation premiums for the preceding calendar year shall serve as the temporary basis for such allocation. Allocations so made shall be adjusted to reflect actual net workers compensation premiums written when actual amounts are available. Iffor any reason the foregoing basis should prove inappropriate in a given case, the Pool Administrator shall make an equitable adjustment in the basis for allocation.
19 Miss. Code. R. 5-4.11.7