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Audit (A-07-09-00321)

Review of the Pension Segmentation Requirements for the Hourly Qualified Pension Plan at Blue Cross Blue Shield United of Wisconsin, for the Period January 1, 1986, to December 31, 1998

Executive Summary

Blue Cross Blue Shield United of Wisconsin, through its United Government Services business unit, a Centers for Medicare & Medicaid Services contractor, understated the Medicare segment pension assets by $5,844 in its hourly defined benefit pension plan.

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