At the time an accountable health plan offers a health benefits plan to a small employer, the accountable health plan shall fully disclose to the employer certain requirements. Each accountable health plan shall annually file with the director for informational purposes the accountable health plan’s base premium rates and index rates. On request, the director shall make the base premium rates or the index rates available to the public for inspection. The law also limits the premium increases charge to a small employer for a new rating period.