Review of the Pension Costs Claimed by Group Health Incorporated for Plan Years 1999 Through 2006

Group Health Incorporated (GHI), an EmblemHealth Company and Centers for Medicare & Medicaid Services (CMS) contractor, did not claim $762,000 of allowable Medicare pension costs on its invoices for plan years 1999 through 2006. GHI administered Medicare Part B operations under cost reimbursement contracts with CMS.