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Audit (A-07-13-00414)

Highmark Medicare Services, Inc., Understated Its Medicare Segment Pension Assets and Understated the Medicare Segment Excess Pension Liabilities as of January 1, 2012

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Highmark Medicare Services, Inc., a Centers for Medicare & Medicaid Services contractor, understated the Medicare segment pension assets by $4,000 and understated Medicare's share of the excess pension liabilities by $147,000, as a result of the Medicare segment closing on January 1, 2012.

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