HealthNow New York, Inc., Understated Its Medicare Part B Segment Pension Assets and Understated Medicare's Share of the Medicare Segment Excess Pension Liabilities as of January 1, 2009

HealthNow New York, Inc., a Centers for Medicare & Medicaid Services contractor, understated the Medicare segment pension assets by approximately $303,000 and understated Medicare's share of the excess pension liabilities by approximately $635,000, as a result of the curtailment of benefits and the Medicare segment closing adjustments.