Audit of Group Health Incorporated's Local 153 Pension Plan Unfunded Pension Costs for Plan Years 1987 Through 2007

Group Health Incorporated (GHI), an EmblemHealth Company and Centers for Medicare & Medicaid Services (CMS) contractor, understated the January 1, 2008, accumulated unallowable unfunded pension costs by approximately $2.7 million ($86,000 for the Medicare segment plus $2.6 million for the "Other" segment). GHI administered Medicare Part B operations under cost reimbursement contracts with CMS.