Exhibit F - Dental Claims Incurred and Claims Paid

This is a dental claims data exhibit associated with Colorado's Dental Benefits Program, detailing historical claims activity for a single master account (00000007649) across two benefit plan categories: Basic and Basic Plus. The document presents comprehensive claims payment records spanning from May 2025 through June 2026, organized by incurrence month and payment month to illustrate claims processing timelines and payment patterns. The Basic plan category generated $7,768,453.16 in total paid claims, while the Basic Plus category accumulated $21,035,815.22 in total paid claims, reflecting significantly higher utilization and costs under the enhanced coverage tier.

The data demonstrates claims payment patterns with considerable variation in monthly amounts, ranging from under $100 to over $1.2 million per claim cohort, indicating substantial member enrollment and diverse dental service utilization. Individual claim payments within each month-to-month combination vary widely, with some claims paid within the same month as incurrence and others experiencing multi-month processing delays. The combined total paid claims across both plan categories amount to approximately $28.8 million, representing substantial claims volume and processing activity under the state's dental benefits program during the documented period.