To provide for transparency of the expenditure of dental health care plan premiums

HB 2785 requires dental insurance carriers in West Virginia to publicly report how much of collected premiums are spent on actual dental care versus administrative costs, using a "dental loss ratio" (DLR) calculation. If a carrier’s DLR falls below 80% (the minimum threshold), they must issue rebates to enrollees for excess premiums collected. The bill mandates annual reports detailing premium spending, enrollee data, and coverage limits, with findings made searchable on a public state website by January 1 each year. This directly affects private dental insurance companies (excluding Medicaid/CHIP plans) and their enrollees by increasing transparency and financial accountability.