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Review of Retiree Drug Subsidy Costs Reported by Southeastern Massachusetts Health Group for Plan Years 2006 and 2007

For plan years 2006 and 2007, Southeastern Massachusetts Health Group correctly reported drug costs to the Retiree Drug Subsidy program that were incurred under its qualified retiree prescription drug plans within the effective and termination dates of each qualifying covered retiree's (1) plan coverage and (2) subsidy period approved by the Centers for Medicare & Medicaid Services. Accordingly, this report contains no recommendations.