Review of Pension Costs Claimed for Medicare Reimbursement by Mutual of Omaha Insurance Company for Fiscal Years 1992 Through 2007

Mutual of Omaha Insurance Company (Mutual), a Centers for Medicare & Medicaid Services (CMS) contractor, did not claim $1.1 million of pension costs that were allowable for Medicare reimbursement for fiscal years 1992 through 2007. Mutual administered Medicare Part A operations under cost reimbursement contracts with CMS until the contractual relationship was terminated November 5, 2007.