The DCRB is a non-profit corporation formed in 1917 in accordance with the insurance laws of Delaware and is not affiliated with state government. The DCRB’s enabling statute specified that classification of employers, underwriting rules, policy forms, loss cost values and rating plans for workers compensation shall be proposed by a rating bureau. The DCRB is subject to supervision and examination by the Delaware Insurance Commissioner, who must approve its ability to compile loss costs and assigned risk rates on an equitable and impartial basis. The DCRB membership is comprised of insurance carriers authorized to sell workers compensation insurance in Delaware.