Non-claims costs means those expenses for administrative services that are not--
(1) Incurred claims (as provided in Sec. 422.2420(b)(2) through (4));
(2) Expenditures on quality improving activities (as provided in Sec. 422.2430);
(3) Licensing and regulatory fees (as provided in Sec. 422.2420(c)(2)(i));
(4) State and Federal taxes and assessments (as provided in Sec. 422.2420(c)(2)(ii) and (iii)). [78 FR 31307, May 23, 2013; 78 FR 43821, July 22, 2013]