Audit (A-07-12-00374)
04-03-2012
Review of the Pension Segmentation Requirements for the Cash Balance Pension Plan at Group Health Incorporated for the Period of September 1, 2003, to January 1, 2009
Executive Summary
Group Health Incorporated (GHI), an EmblemHealth Company and Centers for Medicare & Medicaid Services (CMS) contractor, understated the Medicare segment pension assets by $679,000 for the period of September 1, 2003, to January 1, 2009. GHI administered Medicare Part B operations under cost reimbursement contracts with CMS.
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