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Audit (A-07-11-00358)

Review of the Pension Segmentation Requirements for the Local 153 Pension Plan at Group Health Incorporated for the Period of April 1, 1987, to January 1, 2009

Executive Summary

Group Health Incorporated (GHI), an EmblemHealth Company and Centers for Medicare & Medicaid Services (CMS) contractor, overstated the Medicare segment pension assets by $12.6 million for the period of April 1, 1987, to January 1, 2009. GHI administered Medicare Part B operations under cost reimbursement contracts with CMS.

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