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

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.