DEPARTMENT OF HEALTH & HUMAN SERVICES

Centers for Medicare & Medicaid Services

7500 Security Boulevard, Mail Stop C3-14-00

Baltimore, Maryland 21244-1850

MEMORANDUM

DATE: May 20, 2008

FROM: Director

Financial Services Group

Office of Financial Management

SUBJECT: Medicare Secondary Payer -- Workers' Compensation -- INFORMATION

TO: Consortium Administrators for Financial Management and Fee-for-Service

Operations

The purpose of this memorandum is to include policy regarding the exclusive use of the Centers

for Disease Control (CDC) Table 1 (All American Table) when determining life expectancy in

Workers' Compensation Medicare Set-Asides (WCMSA) proposals. The Centers for Medicare

& Medicaid Services (CMS) will only accept life expectancies obtained from the CDC Table 1,

"Life table for the total population."

Effective with WCMSA submissions received by CMS' Coordination of Benefits Contract on or

after July 1, 2008, CMS will only accept life expectancies obtained from the CDC Table 1, "Life

table for the total population." The CMS will only use the CDC Table 1 in its WCMSA review

process.

Please direct questions or concerns to Frank Johnson of my staff at (410) 786-2892.

Gerald Walters

cc:

Charlotte Foster, ARA, DFMFFSO

MEMORANDUM

DATE: July 24, 2006

FROM: Director

Financial Services Group

Office of Financial Management

SUBJECT: Questions and Answers for Part D and Workers'

Compensation Medicare Set-aside Arrangements

TO: All Regional Administrators

This memorandum supersedes the Part D and Workers' Compensation Medicare Set-aside

Arrangements (WCMSA) memorandum that was published on December 30, 2005. It

includes policy regarding the inclusion of future prescription drug treatment costs/expenses

in WCMSAs.

NOTE: References to prescription drugs in this document are limited to those

prescription drugs that are for the treatment of the Workers' Compensation (WC)

related injury(ies) and/or illness(es)/disease(s), (hereinafter referred to as "WC

injury") and those where Medicare provides coverage.

Question 1: What is the Centers for Medicare & Medicaid Services' (CMS) policy

regarding the inclusion of prescription drugs in WCMSAs with the implementation of

the MMA?

Answer 1: All WC settlements that occur on or after January 1, 2006 must consider and

protect Medicare's interests when future treatment includes prescription drugs along with

the future medical services that would otherwise be reimbursable by Medicare. The

recommended method to protect Medicare's interests is to include a WCMSA as part of the

WC settlement. However, if the WC claim settled prior to January 1, 2006, the WCMSA

proposal does not need to include an amount for future prescription drug treatment.

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Question 2: How does CMS define a WC "settlement"?

Answer 2: A WC "settlement" is an executed settlement agreement that is approved by the

court of competent jurisdiction for the applicable state.

Question 3: What are CMS' submission requirements if the WC claim did not

"settle" (as defined in Answer 2 above) prior to January 1, 2006?

Answer 3: If the WC case did not "settle" (as defined in Answer 2 above) prior to January

1, 2006 and the WCMSA proposal is received by CMS' Coordination of Benefits

Contractor (COBC) on or after January 1, 2006, then the submitter must include separate

amounts for future medical treatment and future prescription drug treatment in the cover

letter. In addition, the cover letter must include an explanation as to how the submitter

calculated the future prescription drug treatment amount (i.e., actual costs, average

wholesale price, etc.).

For structured WCMSA proposals, the submitter must also indicate whether any portion of

the future prescription drug treatment amount has been included in the initial deposit (i.e.,

seed money). Per Question and Answer Number 5 of the October 15, 2004 memorandum,

the seed money for a structured WCMSA must include a sum equal to the amount of

monies calculated to cover the first surgery procedure and/or replacement and two years of

annual payments (which must include prescription drug treatment). The remainder of the

approved amount should be divided by the remainder of the claimant's life expectancy (or a

shorter defined period of time if CMS has agreed to a shorter time period).

NOTE: The amount for future prescription drug treatment should not be a separate

annuity from the future medical portion of the WCMSA.

Question 4: What happens if CMS closes its case because the submitter failed to

provide requested information in a timely manner?

Answer 4: If the WC case did not "settle" (as defined in Answer 2 above) prior to January

1, 2006, and the submitter provides additional documentation with regard to the closed case

on or after January 1, 2006, the case is considered a new WCMSA submission and the

requirements included in this memorandum related to: (1) future medical treatment; and, (2)

future prescription drug treatment will be applied to the new WCMSA submission.

If the WC claim settled prior to January 1, 2006 and the submitter provides additional

documentation with regard to a closed case, the case is considered a new WCMSA

submission; however, the WCMSA proposal does not need to include an amount for future

prescription drug treatment.

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Question 5: Should submitters provide an explanation in the cover letter when the

claimant has not been prescribed drugs for the work-related injury, illness/disease or

if the drugs prescribed are excludable under the MMA?

Answer 5: Yes. Submitters should provide such an explanation in the cover letter when

submitting their WCMSA proposals to CMS.

Question 6: Where a WC claim settled prior to January 1, 2006, can the claimant use

the WCMSA funds to pay for prescription drug expenses related to the WC injury?

Answer 6: No, the claimant cannot use the WCMSA funds to pay for prescription drug

expenses related to the WC injury. If the WC settlement included an allocation for non-

Medicare covered medical and/or prescription drug expenses, the claimant must exhaust

those funds prior to billing Medicare for prescription drugs. However, the claimant does

not have to transfer these funds to the existing WCMSA account or include them in the

annual WCMSA accounting. After exhausting these funds, if the claimant enrolls in a Part

D plan, Medicare may be billed for prescription drug expenses related to the WC injury,

assuming that the claimant does not have any other coverage primary to Medicare.

NOTE: The above questions clarify Question and Answer Number 5 of the

July 11, 2005 memorandum.

Question 7: Should submitters include an amount for future prescription drug

expenses if the claimant has not enrolled in a Part D plan?

Answer 7: Yes. Claimants who have not enrolled in a Part D plan need to include future

prescription drug expenses in their WCMSA proposals if the current treatment records

indicate that the claimant has been prescribed drugs and/or may need future prescription

drug treatment related to the WC injury.

Question 8: Has CMS' review of WCMSA proposals changed with the

implementation of the MMA on January 1, 2006?

Answer 8: The CMS' review of WCMSA proposals has not changed with the

implementation of the MMA. The CMS continues to review and independently price for

future Medicare-covered medical expenses in WCMSAs in accordance with CMS'

published policy memoranda dated: July 23, 2001; April 21, 2003; May 23, 2003; May 7,

2004; October 15, 2004; July 11, 2005; and April 25, 2006.

For a WCMSA proposal received by COBC on or after January 1, 2006, CMS will provide

in its written opinion the total WCMSA amount that adequately protects Medicare's

interests with regard to the claimant's future medical treatment. However, CMS' written

opinion will also note the submitted prescription drug amount. The CMS' written opinion

will provide the total WCMSA amount, which is a combination of the future medical

treatment reviewed by CMS and the future prescription drug costs noted in the submitter's

cover letter. The parties to the WC settlement must note the total WCMSA amount in the

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final settlement agreement. Once the final settlement agreement is submitted to CMS'

COBC, the claimant and all other parties to the WC settlement can rely on CMS' written

opinion regarding whether the WC settlement adequately protects Medicare's interests.

The total WCMSA amount (future medical treatment and future prescription drug

treatment) must be deposited in an interest-bearing account. The administrator of the

WCMSA must forward an annual accounting, separately identifying the expenditures for

the medical treatment and prescription drug treatment, to the Medicare contractor

responsible for monitoring the claimant's case. For example, if the total WCMSA amount

in CMS' written opinion is $10,000 ($7,000 identified for future prescription drug treatment

and $3,000 identified for future medical expenses), then the administrator must forward an

annual accounting that separately identifies how much of the $10,000 was spent for medical

expenses and prescription drugs. Exhaustion of the total WCMSA amount is not limited to

the separate amounts set-aside for future medical expenses and future prescription drug

treatment. As long as the annual accounting shows bona fide payments were made from the

total WCMSA account, CMS will consider the account appropriately exhausted. For

example, final actual expenditures may be $6,000 for future prescription drug treatment and

$4,000 for the future medical expenses that may appropriately exhaust the $10,000

WCMSA.

Question 9: What happens if a WCMSA proposal received by the COBC on or after

January 1, 2006, does not include an amount for future prescription drug treatment?

Answer 9: If the cover letter does not include an amount for future prescription drug

treatment, and the current treatment records indicate that the claimant has been prescribed

drugs and/or may need prescription drugs related to the WC injury in the future, the

submitter did not adequately consider Medicare's interests. In such a case, CMS, in its

written opinion, will advise the submitter that the parties to the WC settlement have not

protected Medicare's interests.

If the cover letter does not include an amount for future prescription drug treatment, and

there is no indication in the current treatment records that the claimant will need future

treatment with prescription drugs related to the WC injury, then CMS will accept that

Medicare's interests have been adequately protected. Medicare will then pay primary for

future prescription drugs if the beneficiary has enrolled in a Medicare prescription drug

plan and does not have any other coverage that is primary to Medicare.

Question 10: Has CMS published any guidelines about how to price for future

prescription drug expenses in WCMSAs?

Answer 10: No. The CMS has not published any guidelines regarding the pricing for

future prescription drug expenses in WCMSAs.

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Question 11: Should funds for future prescription drug treatment be included in the

calculation of the total settlement amount to determine if the WCMSA proposal

should be reviewed by CMS?

Answer 11: Yes, the total settlement amount calculation should include an amount for

prescription drugs if the future treatment indicates that the claimant has been prescribed

drugs and/or may need drugs in the future. As stated in the July 11, 2005 memorandum, the

computation of the total settlement amount includes, but is not limited to, wages, attorney

fees, all future medical expenses, and repayment of any Medicare conditional payments.

Payout totals for all annuities to fund the above expenses should be used rather than cost or

present values of any annuities. Also note that any previously settled portion of the WC

claim must be included in computing the total settlement amount.

Current review thresholds for Medicare beneficiary and non-beneficiary WCMSA

proposals will remain in effect as stated in the following policy memoranda: July 23, 2001;

April 21, 2003; May 23, 2003; May 7, 2004; October 15, 2004; July 11, 2005; and April 25,

2006.

NOTE: Question and Answer Number 11 is not a change in CMS' policy for

determining whether a WC settlement that includes a WCMSA meets CMS' review

thresholds.

Question 12: Do claimants have to resubmit their WCMSA proposals if CMS already

issued a written opinion as to the total WCMSA amount?

Answer 12: No, claimants do not have to resubmit their WCMSA proposals if CMS has

already issued a written opinion as to the total WCMSA amount.

NOTE: If the WC settlement occurred prior to January 1, 2006, and the WC

settlement included an allocation for future prescription drug treatment, then the

claimant must exhaust those funds before Medicare can be billed for those future

prescription drugs. For example, if the WC settlement allocates $5,000 for

prescription drugs related to the WC injury, then the claimant must exhaust that

amount from the settlement funds before Medicare can be billed for prescription

drug costs incurred on or after January 1, 2006. However, the claimant does not

have to transfer these funds to the existing WCMSA account or include them in the

annual WCMSA accounting.

NOTE: The above note clarifies Question and Answer Number 15 of the July 11,

2005 memorandum.

Question 13: Will CMS begin to independently price for future prescription drug

treatment in WCMSAs beginning on January 1, 2007?

Answer 13: No. Beginning January 1, 2007, CMS will not change its current procedures

and will not independently price for future prescription drug treatment in WCMSA

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proposals. The CMS will provide advanced notification when it plans to begin to

independently price for future prescription drug treatment in WCMSAs. The CMS will

continue to review and independently price for future Medicare-covered medical expenses

in WCMSAs in accordance with CMS' published policy memoranda dated: July 23, 2001;

April 21, 2003; May 23, 2003; May 7, 2004; October 15, 2004; July 11, 2005; and April 25,

2006.

/s/

Gerald Walters

DEPARTMENT OF HEALTH & HUMAN SERVICES

Centers for Medicare & Medicaid Services

7500 Security Boulevard

Baltimore, Maryland 21244-1850

MEMORAM

MEMORANDUM

DATE: April 25, 2006

FROM: Director

Financial Services Group

Office of Financial Management

SUBJECT: Workers' Compensation Medicare Set-Aside Arrangements (WCMSAs) and

Revision of the Low Dollar Threshold for Medicare Beneficiaries

TO: All Regional Administrators

The purpose of this memorandum is to replace Q/A #2 of the July 11, 2005 Memorandum with

regard to the Centers for Medicare & Medicaid Services' (CMS') low dollar WCMSA threshold

for Medicare beneficiaries. Effective with the issuance of this memorandum, CMS will only

review new WCMSA proposals for Medicare beneficiaries where the total settlement amount is

greater than $25,000.00. The CMS wishes to stress that this is a CMS workload review

threshold and not a substantive dollar or "safe harbor" threshold. Medicare beneficiaries must

still consider Medicare's interests in all WC cases and ensure that Medicare is secondary to WC

in such cases.

Note that the computation of the total settlement amount includes, but is not limited to, wages,

attorney fees, all future medical expenses (including prescription drugs) and repayment of any

Medicare conditional payments. Payout totals for all annuities to fund the above expenses

should be used rather than cost or present values of any annuities. Also note that any previously

settled portion of the WC claim must be included in computing the total settlement amount.

Also note that both the beneficiary and non-beneficiary review thresholds are subject to

adjustment. Claimants, employers, carriers and their representatives should regularly monitor

the CMS website at www.cms.hhs.gov/WorkersCompAgencyServices for changes to these

thresholds and for other changes in policies and procedures.

/s/

Gerald Walters

MEMORANDUM

DATE: December 30, 2005

FROM: Director

Financial Services Group

Office of Financial Management

SUBJECT: Part D and Workers' Compensation Medicare Set-aside

Arrangements (WCMSAs) Questions and Answers

TO: All Regional Administrators

Beginning January 1, 2006, Medicare will begin its Part D prescription drug coverage as a

result of the implementation of the Medicare Modernization Act of 2003 (MMA). This

memorandum includes policy regarding the inclusion of prescription drugs that Medicare

will cover as of January 1, 2006, in Workers' Compensation Medicare Set-aside

Arrangements (WCMSAs).

NOTE: References to prescription drugs in this document are limited to those prescription

drugs that are for the treatment of the Workers' Compensation (WC) related injury(ies)

and/or illness(es)/disease(s), (hereinafter referred to as "WC injury") and those where

Medicare provides coverage.

Question 1: What is the Centers for Medicare & Medicaid Services' (CMS) policy

regarding the inclusion of prescription drugs in WCMSAs with the implementation of

the MMA?

Answer 1: All WC settlements that occur on or after January 1, 2006, must consider and

protect Medicare's interests when future treatment includes prescription drugs along with

the future medical services that would otherwise be reimbursable by Medicare. The

recommended method to protect Medicare's interests is to include a WCMSA as part of the

WC settlement.

Question 2: Will the submission of WCMSA proposals change with the

implementation of the MMA on January 1, 2006?

Answer 2: Yes, the submission of WCMSA proposals will change with the

implementation of the MMA on January 1, 2006. For WCMSA proposals received by

CMS' Coordination of Benefits Contractor (COBC) on or after January 1, 2006, the cover

letter must include separate amounts for: (1) future medical treatment, and (2) future

prescription drug treatment. In addition, the cover letter must include an explanation as to

how the submitter calculated the future prescription drug treatment amount (i.e., actual

costs, average wholesale price, etc.).

Question 3: What happens if a WCMSA proposal received on or after January 1,

2006, does not include an amount for future prescription drug treatment?

Answer 3: If the cover letter does not include an amount for future prescription drug

treatment, and the current treatment records indicate that the claimant has been prescribed

drugs and/or may need prescription drugs related to the WC injury in the future, the

submitter did not adequately consider Medicare's interests. In such a case, CMS will

advise the submitter in its written opinion that the parties to the WC settlement may not

have protected Medicare's interests.

If the cover letter does not include an amount for future prescription drug treatment, and

there is no indication in the current treatment records that the claimant will need future

treatment with prescription drugs related to the WC injury, then CMS will accept that

Medicare's interests have been adequately protected. Medicare will then pay primary for

future prescription drugs if the beneficiary has enrolled in a Medicare prescription drug

plan and does not have any other coverage that is primary to Medicare.

Question 4: Will CMS' review of WCMSA proposals change with the implementation

of the MMA on January 1, 2006?

Answer 4: The CMS' review of WCMSA proposals will not change until it begins to

independently price for future prescription drug treatment for WCMSAs received by the

COBC on or after January 1, 2007. Until the review of future prescription drug treatment

begins on January 1, 2007, CMS will continue to review and independently price for future

Medicare-covered medical expenses in WCMSAs in accordance with CMS' published

policy memoranda dated: July 23, 2001; April 21, 2003; May 23, 2003; May 7, 2004;

October 15, 2004; and July 11, 2005.

For a WCMSA proposal received by COBC on or after January 1, 2006, CMS will provide

in its written opinion the total WCMSA amount that adequately protects Medicare's

interests with regard to the claimant's future medical treatment. In addition, CMS' written

opinion will note the submitted prescription drug amount. The CMS' written opinion will

provide the total WCMSA amount, which is a combination of the future medical treatment

reviewed by CMS and the future prescription drug costs noted in the submitter's cover

letter. The parties to the WC settlement must note the total WCMSA amount in the final

settlement agreement. Once the final settlement agreement is submitted to CMS' COBC,

the claimant and all other parties to the WC settlement can rely on CMS' written opinion

regarding whether the WC settlement adequately protects Medicare's interests.

The total WCMSA amount (future medical treatment and future prescription drug

treatment) must be deposited in an interest bearing account. The administrator of the

WCMSA must forward an annual accounting, separately identifying the expenditures for

the medical treatment and prescription drug treatment to the Medicare contractor

responsible for monitoring the claimant's case. For example, if the total WCMSA amount

in CMS' written opinion is $10,000 ($7,000 identified for future prescription drug treatment

and $3,000 identified for future medical expenses), then the administrator must forward an

annual accounting that separately identifies how much of the $10,000 was spent for medical

expenses and prescription drugs. Exhaustion of the total WCMSA amount is not limited to

the separate amounts set-aside for future medical expenses and future prescription drug

treatment. As long as the annual accounting shows bona fide payments were made from the

total WCMSA account, CMS will consider the account appropriately exhausted. For

example, final actual expenditures may be $6,000 for future prescription drug treatment and

$4,000 for the future medical expenses that may appropriately exhaust the $10,000

WCMSA.

Question 5: Will the submission of WCMSA proposals change when CMS begins to

review and independently price for future prescription drug treatment on January 1,

2007?

Answer 5: When CMS begins to review and independently price for future prescription

drug treatment on January 1, 2007, the submitter must include in the cover letter separate

amounts for: (1) future medical treatment, and (2) future prescription drug treatment. In

addition, the cover letter must include an explanation as to how the submitter calculated the

future prescription drug treatment amount (i.e., actual costs, average wholesale price, etc.).

Moreover, the submitter must include with the submission a payment history of the

prescription drugs paid by the WC carrier, as follows:

¥ If the injury occurred less than 2 years from the date of the submission, a payment

history should include those prescription drugs paid from the injury date through the

date of submission.

¥ If the injury occurred more than 2 years from the date of the submission, a payment

history should include the last 2 years of payments for prescription drugs.

The CMS will review WCMSAs that include an allocation for future treatment with

prescription drugs based on the required payment history, anticipated future prescription

drug treatment information, and Medicare Part D data. If the submitter fails to provide a

payment history or the payment history reflects that the WC carrier did not previously pay

for prescription drugs indicated for the claimant's future treatment, CMS will independently

price the Medicare-covered prescription drugs using CMS information available from

current Medicare Part D data.

Question 6: Should funds for future prescription drug treatment be included in the

calculation of the total settlement amount to determine if the WCMSA proposal

should be reviewed by CMS?

Answer 6: Yes, the total settlement amount calculation should include an amount for

prescription drugs if the future treatment indicates that the claimant has been prescribed

drugs and/or may need drugs in the future. As stated in the July 11, 2005 memorandum, the

computation of the total settlement amount includes, but is not limited to, wages, attorney

fees, all future medical expenses, and repayment of any Medicare conditional payments.

Payout totals for all annuities to fund the above expenses should be used rather than cost or

present values of any annuities. Also note that any previously settled portion of the WC

claim must be included in computing the total settlement amount.

Current review thresholds for Medicare beneficiary and non-beneficiary WCMSA

proposals will remain in effect as stated in the following policy memoranda: July 23, 2001;

April 21, 2003; May 23, 2003; May 7, 2004; October 15, 2004; and July 11, 2005.

Note: Question/Answer #6 is not a change in CMS' policy for determining whether a WC

settlement that includes a WCMSA meets CMS' review thresholds.

Question 7: Do claimants have to resubmit their WCMSA proposals if CMS already

issued a written opinion as to the total WCMSA amount?

Answer 7: No, claimants do not have to resubmit their WCMSA proposals, if CMS has

already issued a written opinion as to the total WCMSA amount for settlements occurring

prior to January 1, 2006, or where the WCMSA review occurred prior to January 1, 2006,

the MMA implementation date.

Note: If the WC settlement occurred prior to January 1, 2006, and the WC settlement

included an allocation for future prescription drug treatment, then the claimant must

exhaust those funds prior to billing Medicare for those future prescription drugs. For

example, if the WC settlement allocates $5,000 for prescription drugs related to the WC

injury, then the claimant must exhaust that amount from the settlement funds before billing

Medicare for prescription drug costs incurred on or after January 1, 2006. However, the

claimant does not have to transfer these funds to the existing WCMSA account or include

them in the annual WCMSA accounting.

THE ABOVE NOTE CLARIFIES Q/A #15 OF THE JULY 11, 2005

MEMORANDUM.

/s/

Gerald Walters

Director, Financial Services Group

Office of Financial Management

DATE: July 11, 2005

FROM: Director

Financial Services Group

Office of Financial Management

SUBJECT: Medicare Secondary Payer (MSP) &endash; Workers' Compensation (WC)

Additional Frequently Asked Questions

TO: All Regional Administrators

Additional Frequently Asked Questions:

1 Clarification of WCMSA Non-beneficiary Threshold;

2 Low Dollar Threshold for Medicare Beneficiaries;

3 Use of WC Settlement Funds Prior to Medicare Entitlement;

4 Avoiding the Continuation of Indemnity Payments While Waiting for CMS to Review a WC

Medicare Set-aside Arrangement (WCMSA);

5 Settlement of WC Medical Expenses Prior to Submission to CMS;

6 Treatment of Taxable Interest Income Earned on a WCMSA;

7 Sample Submission of a WCMSA;

8 Group Health Plan (GHP) Insurance and Veteran's Administration (VA) Coverage;

9 Loss of Medicare Entitlement after CMS Approval of a WCMSA;

10 Beneficiaries that Request Termination of WCMSA Funds;

11 Compromising of Future Medical Expenses;

12 Additional Information Submission after WCMSA Case is Closed;

13 Effect of WCMSA on Medicaid Eligibility;

14 CMS Recognition of State Specific Statutes;

15 Transfer Mechanism for Items and Services Not Covered by Medicare.

The above-referenced issues are addressed below. This memorandum will be posted on the

Centers for Medicare & Medicaid Services (CMS) Coordination of Benefits website @

www.cms.hhs.gov/medicare/cob/attorneys/att_wc.asp.

Q1. Clarification of WCMSA Review Thresholds &endash; Should I establish a Workers'

Compensation Medicare Set-aside Arrangement (WCMSA) even if I am not yet a Medicare

beneficiary and/or even if I do not meet the CMS thresholds for review of a WCMSA

proposal?

A1. The thresholds for review of a WCMSA proposal are only CMS workload review

thresholds, not substantive dollar or "safe harbor" thresholds for complying with the Medicare

Secondary Payer law. Under the Medicare Secondary Payer provisions, Medicare is always

secondary to workers' compensation and other insurance such as no-fault and liability

insurance. Accordingly, all beneficiaries and claimants must consider and protect Medicare's

interest when settling any workers' compensation case; even if review thresholds are not met,

Medicare's interest must always be considered.

Q2. Low Dollar Threshold for Medicare Beneficiaries &endash; Has Medicare considered a low

dollar threshold for review of WCMSA proposals for Medicare beneficiaries?

A2. Effective with the issuance of this memorandum, CMS will no longer review new

WCMSA proposals for Medicare beneficiaries where the total settlement amount is less

than $10,000. In order to increase efficiencies in our process, and based on available

statistics, CMS is instituting this workload review threshold. However, CMS wishes to

stress that this is a CMS workload review threshold and not a substantive dollar or "safe

harbor" threshold. Medicare beneficiaries must still consider Medicare's interests in all

WC cases and ensure that Medicare is secondary to WC in such cases.

Note that the computation of the total settlement amount includes, but is not limited to,

wages, attorney fees, all future medical expenses, and repayment of any Medicare

conditional payments, and that payout totals for all annuities to fund the above expenses

should be used rather than cost or present values of any annuities. Also note that any

previously settled portion of the WC claim must be included in computing the total

settlement amount.

Also note that both the beneficiary and non-beneficiary review thresholds are subject to

adjustment. Claimants, employers, carriers, and their representatives should regularly

monitor the CMS website at www.cms.hhs.gov/medicare/cob/attorneys/att_wc.asp for

changes to these thresholds and for other changes in policies and procedures.

Q3. Use of WC Settlement Funds Prior to Medicare Entitlement &endash; May workers'

compensation settlement funds attributable to future medicals be used prior to Medicare

entitlement?

A3. For claimants who are not yet Medicare beneficiaries and for whom CMS has approved a

WCMSA, the WCMSA may be used prior to becoming a beneficiary because the amount

was priced based on the date of the expected settlement. Use of the WCMSA is limited to

services that are related to the workers' compensation claim or settlement and that would be

covered by Medicare if the individual were a Medicare beneficiary. The same requirements

that Medicare beneficiaries follow for reporting and administration are to be used in the

above cases. The CMS will not pay for any expenses related to the workers' compensation

illness or injury until a self-attestation document or a full accounting of all monies expended

from the WCMSA are sent to the lead contractor upon Medicare entitlement. At that time,

the lead contractor will adjust the WCMSA record to reflect the expenses paid prior to

entitlement.

Even if there is no CMS-approved WCMSA, any funds from a WC settlement attributable to

future medicals that are remaining at the time a claimant becomes a Medicare beneficiary

must be used for Medicare-covered services related to the workers' compensation claim or

settlement until such funds are exhausted. Only then will CMS pay for Medicare-covered

services related to the workers' compensation claim or settlement.

NOTE: THE ABOVE ANSWER REPLACES THE FIRST PARAGRAPH OF THE NOTE

AT THE END OF ANSWER NUMBER FOUR IN THE JULY 23, 2001 ARA WC

MEMORANDUM AND QUESTION NUMBER THREE IN THE MAY 23, 2003 ARA WC

MEMORANDUM.

Q4. Avoiding the Continuation of Indemnity Payments While Waiting for CMS to Review a

WCMSA &endash; Is there a way to avoid the continuation of indemnity payments while awaiting a

CMS determination on a proposed WCMSA?

A4. Yes. To avoid this situation, CMS recommends that the claimant (or the claimant's

representative) close out the indemnity portion of the settlement and leave the settlement of

medical expenses open pending a determination by CMS on the proposed WCMSA. In

determining the review thresholds, the total settlement amount, including indemnity and

medicals, shall be used.

Note that the computation of the total settlement amount includes, but is not limited to,

wages, attorney fees, all future medical expenses, and repayment of any Medicare

conditional payments, and that payout totals for all annuities to fund the above expenses

should be used rather than cost or present values of any annuities. Also note that any

previously settled portion of the WC claim must be included in computing the total

settlement amount.

Q5. Settlement of WC Medical Expenses Prior to Submission to CMS &endash; Can the parties

proceed with the settlement of the medical expenses portion of a WC claim before CMS

actually reviews the proposed WCMSA and determines an amount that adequately protects

Medicare's interests?

A5. The parties may proceed with the settlement, but any statement in the settlement of the

amount needed to fund the WCMSA is not binding upon CMS unless/until the parties

provide CMS with documentation that the WCMSA has actually been funded for the full

amount as specified by CMS that adequately protects Medicare's interests as a result of its

review.

If CMS does not subsequently provide approval of the funded WCMSA amount as specified

in the settlement and proof is not provided to CMS that the CMS-approved amount has been

fully funded, CMS may deny payment for services related to the WC claim up to the full

amount of the settlement. Only the approval of the WCMSA by CMS and the submission of

proof that the WCMSA was funded with the approved amount, would limit the denial of

related claims to the amount in the WCMSA. This shall be demonstrated by submitting a

copy of the final, signed settlement documents indicating the WCMSA is the same amount as

that recommended by CMS.

As a reminder, the claimant may be at risk if the WCMSA is funded for less than the amount

that CMS determines to be adequate to protect Medicare's interests.

Q6. Treatment of Taxable Interest Income Earned on a WCMSA &endash; If I receive a Form 1099-

INT for the interest income earned on my WCMSA account, may I charge the income tax on

that amount against the WCMSA?

A6. Assuming that there is adequate documentation for the amount of incremental tax that the

claimant must pay for the interest earned on this set-aside account, the claimant or his/her

administrator may withdraw an amount equal to the additional tax as a "cost that is directly

related to the account" to cover the additional tax liability. Such documentation should be

submitted along with the annual accounting.

Q7. Sample Submission of a WCMSA &endash; Does CMS provide an example of what a proper

WCMSA looks like?

A7. Yes, at http://www.cms.hhs.gov/medicare/cob/pdf/attwc_sample.pdf, CMS has posted a

sample WCMSA proposal. Any comments or questions regarding this sample submission

should be directed to mspcentral@cms.hhs.gov.

Q8. Group Health Plan (GHP) Insurance, Managed Care Plan, and Veterans'

Administration (VA) Coverage &endash; In a WC settlement, is a WCMSA recommended where

the claimant is covered under a GHP or a managed care plan, or has coverage through the

VA?

A8. Yes, a WCMSA is still appropriate because such other health insurance or health service

could in the future be canceled or reduced, or the injured individual may elect not to take

advantage of such services. It is important to remember that workers' compensation is

always primary to Medicare and many other types of health insurance coverage for

expenses related to the WC claim or settlement.

Q9. Loss of Medicare Entitlement after CMS Approval of a WCMSA &endash; Am I entitled to a

release of my WCMSA funds if I lose my Medicare entitlement?

A9. No. However, the funds in the WCMSA may be expended for medical expenses specified in

the WCMSA until Medicare entitlement is re-established or the WCMSA is exhausted. Use

of the WCMSA is limited to services that are related to the workers' compensation claim or

settlement and that would be covered by Medicare if the individual were a Medicare

beneficiary. The same requirements that Medicare beneficiaries follow for reporting and

administration are to be used in the above cases. The CMS will not pay for any expenses

related to the workers' compensation claim or settlement until a self-attestation document or

a full accounting of all monies expended from the WCMSA are sent to the lead contractor

upon the re-establishment of Medicare entitlement. At that time, the lead contractor will

adjust the WCMSA record to reflect the expenses paid prior to entitlement.

Q10. Beneficiaries that Request Termination of a WCMSA Account &endash; May a claimant have

any or all of a WCMSA released for personal purposes under any circumstances?

A10. The administrator of the CMS-approved WCMSA should not release set-aside funds for any

purpose other than the purpose for which the WCMSA was established without approval

from CMS. However, if the treating physician concludes that the beneficiary's medical

condition has substantially improved, then the beneficiary (or the beneficiary's

representative) may submit a new WCMSA proposal covering future expected medical

expenses. Such proposals must justify at least a 25% reduction in the outstanding WCMSA

funds. In addition, such proposal may not be submitted until at least five years after a

previous CMS approval letter and should be accompanied by all supporting documentation

not previously submitted with the original WCMSA proposal. The CMS decision on the new

proposal is final and not subject to administrative appeal.

The above proposals shall be submitted to CMS c/o COBC. If CMS determines that a 25%

or greater reduction is justified, CMS will issue a new approval letter. After CMS issues a

new approval letter, any funds in the current WCMSA in excess of the newly calculated

amount may be released to the claimant.

NOTE: THE ABOVE ANSWER REPLACES QUESTION NUMBER ELEVEN IN THE

APRIL 21, 2003 ARA WC MEMORANDUM.

Q11. Compromising of Future Medical Expenses &endash; Does CMS compromise or reduce future

medical expenses related to a WC injury?

A11. No. Some submitters have argued that 42 C.F.R. §411.47 justifies reduction to the amount

of a WCMSA. The compromise language in this regulation only addresses conditional

(past) Medicare payments. The CMS does not allow the compromise of future medical

expenses related to a WC injury.

Q12. Additional Information Submission after WCMSA Case Is Closed &endash; If I disagree with

the amount that CMS has determined for my WCMSA, do I have any recourse?

A12. There are no appeal rights stemming from a CMS determination of the appropriate amount

of a WCMSA; however, claimants and submitters have several other options available to

them. First, a claimant or submitter may always contact the Regional Office that issued the

CMS determination for a clarification. Also, if the claimant or submitter believes that a CMS

determination contains obvious mistakes, such as mathematical errors or failure to recognize

that medical records already submitted show that a surgery that CMS priced has already

occurred, then the claimant or submitter should contact the CMS Regional Office that issued

the CMS determination for a correction of the errors.

Where the claimant or submitter believes that CMS has misinterpreted the evidence or

disagrees with the CMS determination for some other reason, there are two choices available.

If the claimant or submitter believes that there is additional evidence not previously

considered by CMS that would warrant a change in the CMS determination, the claimant or

submitter may resubmit the case with the additional evidence and request a re-evaluation.

The re-evaluation request should be clearly marked as such, submitted to the Coordination of

Benefits Contractor (COBC), P.O. Box 660, New York, New York 10274-660, and must be

accompanied by additional evidence not available at the time of the original submission. It

will then be considered a new submission and shall be processed in order of receipt.

Although a claimant has no formal appeal rights with respect to the WCMSA process,

beneficiaries do have appeal rights with respect to specific denied claims. If CMS denies a

submitted claim for a service on the basis that CMS determined the WCMSA amount has

not been exhausted, the beneficiary may appeal that specific claim denial through the

administrative appeal process.

Q13. Effect of WCMSA on Medicaid Eligibility &endash; Does a WCMSA have an effect on Medicaid

resources for purposes of eligibility to Medicaid?

A13. Medicare set-aside arrangements are not subject to any special treatment under Medicaid

resource rules. These funds should be evaluated to determine if they meet the legal

definition of a resource for Supplemental Security Income (SSI), and therefore Medicaid,

purposes, i.e., "cash or other assets that an individual owns and could convert to cash to be

used for his or her support and maintenance." The funds must be in interest-bearing

accounts. These funds may meet the SSI/Medicaid resource definition.

There may be cases in which funds in a Medicare set-aside arrangement are placed into

trusts, possibly trusts that would satisfy the definition of "special needs trusts" under Section

1917 of the Social Security Act. In those cases, the funds might not be a countable resource,

but that result would be solely on the basis of Medicaid, not Medicare, rules.

Q14. State Specific Statutes - Does CMS recognize or honor any State-specific statutes that

conflict with CMS policy?

A14. The CMS will recognize or honor any non-compensable medical services and CMS will

separately evaluate any special situations regarding workers' compensation cases. This is

subject to a copy of the applicable statute being forwarded to the COBC, P.O. Box 660,

New York, New York 10274-660, as part of the case file.

Q15. Transfer Mechanism for Items and Services Not Covered by Medicare &endash;Is a mechanism

for items and services not covered by Medicare that may later become covered necessary?

A15. Should the settlement agreement provide for items and services that are not covered by

Medicare but later become covered, those funds should then be considered part of the setaside

and treated accordingly, i.e., used to pay for any services as they were designated in the

non-Medicare portion of the set-aside included in the WC settlement. These funds do not

have to be transferred to a separate WCMSA bank account or be included in the annual

WCMSA accounting.

NOTE: THE ABOVE ANSWER REPLACES THE ANSWER TO QUESTION 7 OF

THE JULY 23, 2001 ARA MEMORANDUM.

Please direct questions or concerns to Eve Fisher at (410)-786-5641.

/s/

Gerald Walters

DEPARTMENT OF HEALTH & HUMAN SERVICES Centers for

Medicare & Medicaid Services 7500 Security Boulevard, Mail Stop Baltimore, Maryland 21244-1850

OFM/FSG/DMSPPO

DATE: October 15, 2004

TO: All Regional Administrators

FROM: Director

Financial Services Group Office of Financial Management

SUBJECT:

Medicare Secondary Payer (MSP) --Workers' Compensation (WC)

Additional Frequently Asked Questions: 1) Use of WC Fee Schedule vs.

Full Actual Charges for WC Medicare Set-aside Arrangement

(WCMSA); 2) Self-administration of a WCMSA; 3) Up-front Settlement

of Future Medicals vs. WCMSA; 4) Inflation Adjustment/Discount to

Present Value; 5) Structured WCMSAs; 6) WC Claim Resolution Where

Medicals Remain Open.

The above-referenced issues are addressed below. This memorandum will be posted

on the Centers for Medicare & Medicaid Services (CMS) Coordination of Benefits

website.

Q1. Use of WC Fee Schedule vs. Actual Charges for WC Medicare Set-aside Arrangement &endash;

What is CMS's policy with respect to reviewing WC Medicare Set-aside Arrangement proposals

using either WC fee schedule amounts or full actual charges as the basis for the proposal?

A1. Effective with the issuance of this memorandum, CMS will use either the WC fee schedule

(for states that have such schedules) or full actual charges for its review of a proposed WC

Medicare Set-aside Arrangement based upon whichever methodology was used by the

individual/entity submitting the proposal. The administrator of the WC Medicare Set-aside

Arrangement (both professional administrators and self-administrators) should make payments

from the WC Medicare Set-aside Arrangement on the same basis. That is, if the proposal was

submitted and approved based upon full actual charges, the administrator should make payment

from the WC Medicare Set-aside Arrangement based upon full actual charges; if the proposal

was submitted and approved Page 2 &endash; Medicare Secondary &endash; Workers' Compensation

Additional Frequently Asked Questions

based upon WC fee schedule amounts, the administrator should make payment from the WC

Medicare Set-aside Arrangement based upon WC fee schedule amounts.

NOTE: THE ABOVE ANSWER REPLACES QUESTION 9 ON THE JULY 23, 2001

ARA MEMORANDUM

Q2. Self-administration of a WC Medicare Set-aside Arrangement -- If an individual has a

designated representative payee for Social Security purposes pursuant to 20 C.F.R. 404.2010

and 404.2015 (e.g., because the individual is legally incompetent, mentally incapable of

managing benefit payments, etc.), has an appointed guardian/conservator, or has otherwise been

declared incompetent by a court, may that individual self-administer his/her Medicare set-aside

arrangement?

A2. WC Medicare Set-aside Arrangements must be administered by a competent administrator

(the representative payee, a professional administrator, etc.). Moreover, when an individual does

(in fact) have a designated representative payee, appointed guardian/conservator, or has

otherwise been declared incompetent by a court; the settling parties must include that

information in their Medicare set-aside arrangement proposal to CMS.

Q3. Up-front Settlement of Future Medicals vs. WC Medicare Set-aside Arrangement --May

Medicare accept an up-front cash settlement for future medicals directly from the settling

parties instead of a WC Medicare Set-aside Arrangement?

A3. CMS currently has no process to accept up-front cash payments in lieu of a CMSapproved

WC Medicare Set-aside Arrangement.

Q4. Inflation Adjustment/Discount for Present Value/Change in Policy &endash; Must the WC

Medicare Set-aside Arrangement include an upward adjustment for inflation? May the WC

Medicare Set-aside Arrangement include a downward adjustment as a discount for the presentday

value of the total WC Medicare Set-aside Arrangement?

A4. Effective with the issuance of this memorandum, CMS's position is that the WC

Medicare Set-aside Arrangement does not need to be indexed for inflation and may not be

discounted to present-day value.

NOTE: THIS ANSWER REPLACES QUESTION 7 IN THE JULY 23, 2001 ARA

MEMORANDUM

Q5. Can a WC Medicare Set-aside Arrangement be established as a structured arrangement,

where payments are made to the arrangement on a defined schedule to cover expenses

projected for future years?

Page 3 &endash; Medicare Secondary &endash; Workers' Compensation Additional Frequently Asked

Questions

A5. Yes. However, CMS will approve a payout amount for services that would otherwise be

reimbursable by Medicare from the WC Medicare Set-aside Arrangement in the following

manner:

The seed money for the WC Medicare Set-aside Arrangement must include an amount

equal to the amount of monies calculated to cover the first surgery procedure and/or replacement

and two years of annual payments.

The remainder of the approved amount should be divided by the remainder of the

claimant's life expectancy (or a shorter defined period of time if CMS has agreed to a shorter

time period).

Subsequent annual deposits into the WC Medicare Set-aside Arrangement are to be

based upon a set "anniversary date" which cannot be more than one year after the settlement

date.

NOTE: THIS ANSWER IS INTENDED TO PROVIDE CLARIFICATION OF

QUESTION 10 IN THE APRIL 21, 2003 ARA MEMORANDUM AND FAQ #1903

Q6. WC Claim Resolution Where Medicals Remain Open &endash; Is a WC Medicare Set-aside

Arrangement appropriate when resolution of the WC claim leaves the medical aspects of the

claim open?

A6. No. However, a WC Medicare Set-aside Arrangement is appropriate where the resolution

of the WC claim permanently closes the medical aspects of the claim, and the claimant will

require future medical services related to the WC claim that Medicare would otherwise

reimburse.

Please direct questions or concerns to Eve Fisher at (410) 786-5641.

/s/ Gerald

Walters

DATE: May 7, 2004

TO: All Regional Administrators

FROM: Director

Center for Medicare Management

SUBJECT: Medicare Secondary Payer -- Workers' Compensation (WC)-- INFORMATION

THE PURPOSE OF THIS ALL REGIONAL ADMINISTRATORS MEMORANDUM IS

TO REPLACE THE POLICY THAT WAS OUTLINED IN THE ANSWERS TO

QUESTIONS IN THE ALL ASSOCIATE REGIONAL ADMINISTRATORS (ARA)

MEMORANDUM CONCERNING WORKERS' COMPENSATION COMMUTATION

OF FUTURE BENEFITS (ISSUED ON JULY 23, 2001, ATTACHED) AND IN THE

ANSWER TO QUESTION SEVEN FROM THE APRIL 21, 2003 FREQUENTLY

ASKED QUESTIONS (FAQ). The CMS replaces the policies regarding administrative fee and

attorney costs specifically associated with establishing Medicare set-aside arrangements in

question eleven of the July 23, 2001 ARA memorandum and question seven of the April 21,

2003 FAQ's with the following policy&emdash;

Administrative fees/expenses for administration of the Medicare set-aside arrangement

and/or attorney costs specifically associated with establishing the Medicare set-aside

arrangement cannot be charged to the set-aside arrangement. The CMS will no longer be

evaluating the reasonableness of any of these costs because the payment of these costs

must come from some other payment source that is completely separate from the

Medicare set-aside arrangement funds.

For example, if the settling parties submit a Medicare set-aside proposal to CMS that

claims that the injured individual will need $50,000 worth of work-related medical

expenses that would otherwise be reimbursable under Medicare and the settling parties

claim that it will cost $10,000 in administrative and attorney fees in order to both

administer and establish the Medicare set-aside arrangement proposal of $50,000, then

CMS will only evaluate/judge the reasonableness of the $50,000 figure.

The CMS will not evaluate whether or not the $10,000 in administrative and attorney

fees are reasonable nor will CMS permit the settling parties to add that $10,000 amount

to the $50,000 Medicare set-aside arrangement amount. Therefore, if CMS approves that

proposal for a $50,000 Medicare set-aside arrangement, the settling parties $10,000 in

administrative and attorney fees cannot be charged to/against the Medicare set-aside

arrangement of $50,000 because CMS considers those costs to be a separate issue for the

settling parties to negotiate.

NOTE: This policy will be implemented on a prospective basis.

If you have any questions or concerns contact Fred Grabau at (410) 786-0206.

Herb Kuhn

Attachments

DATE: MAY 23, 2003

TO: All Regional Administrators

FROM: Director

Center for Medicare Management

SUBJECT: Medicare Secondary Payer -- Workers' Compensation (WC) Additional Frequently

Asked Questions

Questions raised are paraphrased below. This memorandum will be posted on the Centers for

Medicare & Medicaid Services' (CMS) website.

1.) What are the review thresholds set by the July 23, 2001 All Associate Regional

Administrators (ARA) letter concerning WC Commutation of Future Benefits?

Answer: They state that to the extent a WC settlement meets both of the criteria (i.e., the

settlement is greater than $250,000 AND the claimant is reasonably expected to become a

Medicare beneficiary within 30 months of the settlement date), then a CMS-approved Medicare

set-aside arrangement is appropriate. However, if a WC settlement is $250,000 or less OR

where the claimant of that settlement is not reasonably expected to become a Medicare

beneficiary within 30 months of the settlement date, then a CMS-approved Medicare set-aside

arrangement is unnecessary.

Additional Information: Please note that the current review thresholds are subject to adjustment.

The CMS reserves the right to modify or eliminate its review criteria if it determines that

Medicare's interests are not being protected.

2.) When an injured individual's WC settlement does not meet the current review

thresholds, will the Regional Offices (RO) provide the settling parties with

"verification" letters confirming that approval of a Medicare set-aside arrangement is

unnecessary?

Answer: No, the ROs will not provide "verification" letters. However, the CMS will honor

threshold levels that are in effect as of the date of a WC settlement. (See the July 23, 2001 ARA

letter concerning WC Commutation of Future Benefits.)

3.) An injured individual, who does not have a "reasonable expectation" of Medicare

enrollment within 30 months of the settlement date, settles his/her WC case for less than

$250,000. Once this individual becomes a Medicare beneficiary, will CMS pay for

services that are otherwise reimbursable under Medicare, that are related to the WC

injury, even though funds still remain in the individual's settlement?

Answer: Yes. When an individual's settlement does not meet both thresholds Medicare will

make payment for WC related services that are otherwise reimbursable under Medicare once the

individual enrolls in Medicare.

NOTE: THE ABOVE ANSWER WAS REPLACED BY QUESTION 3 OF THE JULY 11,

2005 ARA MEMORANDUM

Additional Information: The CMS assumes that when a non-Medicare eligible claimant's WC

settlement does not meet the 30-month and $250,000 thresholds, typically that individual will

completely exhaust his/her settlement by the time Medicare eligibility is reached. Also,

according to various members of the WC community, most settlements for these individuals are

in the range of $10,000 to $50,000. Therefore, the amount of money in the settlement that is

actually being provided for an individual's medical care normally will be appropriately

exhausted before the individual becomes a Medicare beneficiary.

Please note that the current review thresholds (see the July 23, 2001 ARA letter concerning WC

Commutation of Future Benefits) are subject to adjustment. The CMS reserves the right to

modify or eliminate its review criteria if it determines that Medicare's interests are not being

protected.

4.) Will CMS treat WC cases that were settled prior to the issuance of the July 23, 2001

ARA letter concerning WC Commutation of Future Benefits in the same manner as

those settled after the review threshold guidelines were established?

Answer: Yes. For WC settlements that do not meet the review thresholds, Medicare will make

payment for WC related services that are otherwise reimbursable under Medicare, once the

individual becomes enrolled in Medicare. This will be done regardless of when the settlement

actually occurred. However, a reopening of claims (see 42 C.F.R. 405.750 and 405.841) that

Medicare previously denied for these individuals will not be granted, nor will the CMS change

any decisions already made with respect to settlements which pre-date July 23, 2001.

Additional Information: When the CMS issued the July 23, 2001 ARA letter, it established

review thresholds for WC cases settled by injured individuals who are not yet Medicare

beneficiaries. This was done in order to organize and prioritize workloads for its ROs and to

convey to its ROs that it is not in Medicare's best interests to review WC settlements that do not

meet the review thresholds.

All RO questions on the issues addressed in these "questions and answers" should be directed to

Fred Grabau at (410) 786-0206.

Thomas L. Grissom

cc: All ARA's for Financial Management

ARA for DHPP RO VII

All RO MSP Coordinators

bcc: Paul Olenick

Martha Kuespert

Fred Grabau

Eve Fisher

Tina Merritt

Barbara Wright

Betty Noble

Hugh Hill

Joan Fowler

Harry Gamble

Donna Kettish

DEPARTMENT OF HEALTH & HUMAN SERVICES

Centers for Medicare & Medicaid Services

7500 Security Boulevard, Mail Stop C2-21-15

Baltimore, Maryland 21244-1850

Center for Medicare Management

DATE: APRIL 22, 2003

TO: All Regional Administrators

FROM: Director

Center for Medicare Management

SUBJECT: Medicare Secondary Payer -- Workers' Compensation (WC) Frequently

Asked Questions

Questions raised are paraphrased below. This memorandum will be posted on the Centers for Medicare

& Medicaid Services' (CMS) website.

1) What statutory law, regulations, or Federal case law supports/allows CMS to review

proposed settlements of injured workers who are not Medicare beneficiaries?

Answer: Section 1862(b)(2) of the Social Security Act (the Act) (42 USC 1395y(b)(2))

requires that Medicare payment may not be made for any item or service to the extent that

payment has been made under a workers' compensation (WC) law or plan. Medicare does not

pay for an individual's WC related medical services when that individual received a WC

settlement, judgment, or award that includes funds for future medical expenses, until all such

funds are properly expended.

Because Medicare does not pay for an individual's WC related medical services when the

individual receives a WC settlement that includes funds for future medical expenses, it is in that

individual's interests to consider Medicare at the time of settlement. Once CMS agrees to a

Medicare set-aside amount, the individual can be certain that Medicare's interests have been

appropriately considered.

2) When dealing with a WC case, what is "a reasonable expectation" of Medicare

enrollment within 30 months?

Page 2 &endash; All Regional Administrators

Answer: Situations where an individual has a "reasonable expectation" of Medicare enrollment

for any reason include but are not limited to:

a) The individual has applied for Social Security Disability Benefits;

b) The individual has been denied Social Security Disability Benefits but

anticipates appealing that decision;

c) The individual is in the process of appealing and/or re-filing for Social Security

Disability Benefits;

d) The individual is 62 years and 6 months old (i.e., may be eligible for Medicare based

upon his/her age within 30 months); or

e) The individual has an End Stage Renal Disease (ESRD) condition but does not yet

qualify for Medicare based upon ESRD.

3) How does Medicare determine its interests in WC cases when the parties to the

settlement do not explicitly state how much of the settlement is for past medical

expenses and how much is for future medical expenses?

Answer: A settlement that does not specifically account for past versus future medical

expenses will be considered to be entirely for future medical expenses once Medicare has

recovered any conditional payments it made. This means that Medicare will not pay for medical

expenses that are otherwise reimbursable under Medicare and are related to the WC case, until

the entire settlement is exhausted.

Example: A beneficiary is paid $50,000 by a WC carrier, and the parties to the settlement do

not specify what the $50,000 is intended to pay for. If there is no CMS approved Medicare setaside

arrangement, Medicare will consider any amount remaining after recovery of its

conditional payments as compensation for future medical expenses.

Additionally, please note that any allocations made for lost wages, pre-settlement medical

expenses, future medical expenses, or any other settlement designations that do not consider

Medicare's interests, will not be approved by Medicare.

4) What's the difference between commutation and compromise cases? And can a single

WC case possess both?

Answer: When a settlement includes compensation for future medical expenses, it is referred to

as a "WC commutation case." When a settlement includes compensation for medical expenses

incurred prior to the settlement date, it is referred to as a "WC compromise case." A WC

settlement can have both a compromise aspect as well as a commutation aspect.

Additionally, a settlement possesses a commutation aspect if it does not provide for future

medical expenses when the facts of the case indicate the need for continued medical care related

to the WC illness or injury.

Page 3 &endash; All Regional Administrators

Example: The parties to a settlement may attempt to maximize the amount of disability/lost

wages paid under WC by releasing the WC carrier from liability for medical expenses. If the

facts show that this particular condition is work-related and requires continued treatment,

Medicare will not pay for medical services related to the WC injury/illness until the entire

settlement has been used to pay for those services.

5) When a state WC judge approves a WC settlement, will Medicare accept the terms of

that settlement?

Answer: Medicare will generally honor judicial decisions issued after a hearing on the merits

of a WC case by a court of competent jurisdiction. If a court or other adjudicator of the merits

specifically designates funds to a portion of a settlement that is not related to medical services

(e.g., lost wages), then Medicare will accept that designation.

However, a distinction must be made where a court or other adjudicator is only approving a

settlement that incorporates the parties' settlement agreements. Medicare cannot accept the

terms of the settlement as to an allocation of funds of any type if the settlement does not

adequately address Medicare's interests. If Medicare's interests are not reasonably considered,

Medicare will refuse to pay for services related to the WC injury (and otherwise reimbursable by

Medicare) until such expenses have exhausted the amount of the entire WC settlement.

Medicare will also assert a recovery claim, if appropriate.

6) What is the expected time frame for the regional offices (ROs) to review and make their

decisions regarding proposed WC settlements?

Answer: ROs seek to review and make a decision regarding proposed WC settlements within

45 to 60 days, from the time that all necessary/required documentation has been submitted.

7) May administrative fees/expenses for administration of the Medicare set-aside

arrangement and/or attorney costs specifically associated with establishing the

Medicare set-aside arrangement be charged to the set-aside arrangement?

Answer: Yes, such fees and costs may be charged to the arrangement if all the following are

true:

a) They are related to the Medicare set-aside itself;

b) They are reasonable in amount; and

c) They are included in the proposed Medicare set-aside arrangement submitted to CMS and

incorporated into the Medicare set-aside approved by CMS.

It is important to note that all administrative fees and other costs and expenses associated with

the disability/lost wages portion of the settlement and/or the portion of the settlement that

provides for medical services that are not covered by Medicare cannot be charged to the

Medicare set-aside arrangement.

NOTE: THE ABOVE ANSWER WAS REPLACED BY THE MAY 7, 2004 ARA

MEMORANDUM

Page 4 &endash; All Regional Administrators

Note: This question and answer does not address attorney fees and costs in connection with

procurement of the WC settlement from the WC carrier.

8) May a beneficiary self-administer his or her own Medicare set-aside arrangement?

Answer: Yes, if this is permitted under state law. It should be noted though, that a selfadministered

arrangement is subject to the same rules/requirements as any other set-aside

arrangement.

9) In WC cases that use structured Medicare set-aside arrangements (i.e., settlement

monies are apportioned over fixed or defined periods of time), will Medicare agree to

cover the beneficiary when it has not been verified whether the funds as apportioned in

the arrangement have been exhausted?

Answer: No, Medicare does not make any payments until the contractor responsible for

monitoring the individual's case can verify that the funds apportioned to the period, including

any carry-forward amount, have been completely exhausted as set forth in the Medicare setaside

arrangement.

Additionally, please note that any structured set-aside arrangement agreed to by the parties will

not be approved by Medicare if the settlement has not adequately considered Medicare's

interests.

10) In a structured Medicare set-aside arrangement where payments are made at regular

intervals to cover expenses incurred during those periods, how should an administrator

account for unspent funds during a given period?

Answer: If funds are not exhausted during a given period then the excess funds must be carried

forward to the next period. The threshold after which Medicare would begin to pay claims

related to the injury would then be increased in any subsequent period by the amount of the

carry-forward.

Example: A structured set-aside is designed to pay $20,000 per year over the next 10 years for

an individual's Medicare covered services. Medicare would begin paying covered expenses in

any given year after this $20,000 is exhausted. However, in 2003 the injured individual needs

only $15,000 to cover all related expenses. The administrator would need to carry-forward the

excess $5,000 into 2004. Therefore, in 2004 a total of $25,000 of Medicare covered expenses

would need to be spent for services otherwise reimbursable by Medicare before Medicare would

begin to cover WC related expenses, but only for the balance of 2004. This carry-forward

process continues until the accumulated carry-forward plus the payment for a given year is

exhausted.

NOTE: THE ABOVE ANSWER WAS CLARIFIED BY QUESTION 5 OF THE OCTOBER 15,

2004 ARA MEMORANDUM

Page 5 &endash; All Regional Administrators

11) If a beneficiary or injured individual's physical condition substantially improves, may

the administrator of the Medicare set-aside arrangement release or reduce the amounts

of the set-aside?

Answer: The administrator of the CMS approved Medicare set-aside arrangement cannot

release or reduce the set-aside amounts without approval from CMS. If the treating physician

concludes that the beneficiary's medical condition has substantially improved, then the

beneficiary (or his/her representative) may submit a written request to the appropriate CMS RO

asking for a reduction of the Medicare set-aside arrangement. This request must include

supporting documentation from the treating physician(s). Once the RO receives all pertinent

documentation, the RO will then evaluate the request and make a decision. The RO decision is

final and not subject to administrative appeal.

NOTE: THE ABOVE ANSWER WAS REPLACED BY QUESTION 10 OF THE JULY 11,

2005 ARA MEMORANDUM

12) What are an attorney's ethical and legal obligations when his or her client effectively

ignores Medicare's interests in a WC case?

Answer: Attorneys should consult their national, state, and local bar associations for

information regarding their ethical and legal obligations. Additionally, attorneys should review

applicable statutes and regulations, including, but not limited to, 42 CFR 411.24(e) and 411.26.

13) From where can CMS recover funds if Medicare's interests are ignored in a WC case?

Answer: The CMS has a direct priority right of recovery against any entity, including a

beneficiary, provider, supplier, physician, attorney, state agency, or private insurer that has

received any portion of a third party payment directly or indirectly. The CMS also has a

subrogation right with respect to any such third party payment. See, for example, 42 CFR

411.24(b), (e), and (g) and 42 CFR 411.26.

14) If Medicare rejects a proposed Medicare set-aside arrangement, how can the parties to

a WC settlement appeal this rejection?

Answer: The CMS has no formal appeals process for rejection of a Medicare set-aside

arrangement. However, when CMS does not believe that a proposed set-aside adequately

protects Medicare's interests, the parties may provide the RO with additional

information/documentation in order to justify their proposal. If the additional information does

not convince the RO to approve the set-aside arrangement, and the parties proceed to settle the

case despite the ROs objections, then Medicare will not recognize the settlement. Medicare will

exclude its payments for the medical expenses related to the injury or illness until such time as

WC settlement funds expended for services otherwise reimbursable by Medicare exhaust the

entire settlement. At this point, when Medicare denies a particular beneficiary's claim, the

beneficiary may appeal that particular claim denial through Medicare's regular administrative

appeals process. Information on applicable appeal rights is provided at the time of each claim

denial.

Page 6 &endash; All Regional Administrators

15) When the parties to a WC settlement present CMS with documentation that is

intended to support and justify their proposed Medicare set-aside amounts, will

Medicare accept a "life care plan" or similar evaluation prepared by a non-treating

physician?

Answer: Yes, Medicare will consider accepting a life care plan or similar evaluation from a

non-treating physician, if the physician does all of the following:

a) Examines the WC claimant;

b) Reviews the claimant's medical records;

c) Contacts any of the claimant's treating physicians (if applicable);

d) Is available to answer CMS' questions;

e) Prepares a report that summarizes the above; and

f) Offers a written medical opinion as to all of the reasonably anticipated future medical

needs of the claimant related to the claimant's work injury.

Please note that such a life care plan or evaluation is not automatically conclusive. The CMS

may not credit the report if there is information that calls the evaluation or plan into question for

some reason, such as contrary evidence, internal conflicts, or if the plan is not credible on its

face.

16) If a current Medicare beneficiary has outstanding WC related claims that were not

paid prior to the settlement and are not covered in that settlement, will Medicare or

the Medicare set-aside arrangement pay those claims?

Answer: No, Medicare cannot pay because it is secondary to the WC settlement and the

Medicare set-aside arrangement cannot pay because it is created solely for future medical

expenses related to the WC case. Medical expenses incurred prior to the settlement need to be

accounted for in the compromise portion of the settlement. These services should be known to

the parties. The provider/supplier will typically have billed Medicare and/or the WC carrier for

these services and the beneficiary's representative will have made inquiries about outstanding

related claims.

In addition, to the extent Medicare has made any conditional payments, Medicare will recover

those payments pursuant to 42 CFR 411.47.

17) When an annuity is included in a settlement for an injured individual (who is not yet a

Medicare beneficiary), how does Medicare determine whether the value of the annuity

meets the $250,000 monetary threshold?

Answer: Medicare determines the value of an annuity based on how much the annuity is

expected to pay over the life of the settlement, not on the Present Day Value (PDV) or cost of

funding that annuity.

Page 7 &endash; All Regional Administrators

Example: A settlement is to pay $15,000 per year for the next 20 years to an individual who has

a "reasonable expectation" of Medicare enrollment within 30 months. This settlement is to be

funded with an annuity that will cost $175,000. The RO will review this settlement because the

total settlement to be paid is greater than $250,000 ($15,000 per year x 20 years = $300,000). It

is immaterial for Medicare's purposes that the PDV or cost ($175,000) to fund this settlement is

less than $250,000.

18) Is there a means by which an injured individual can permanently waive his or her

right to certain specific services related to a WC case, and thereby reduce the amount

of a Medicare set-aside arrangement?

Answer: No, the ROs cannot approve settlements that promise not to bill Medicare for certain

services in lieu of including those services in a Medicare set-aside arrangement. This is true

even if the claimant/beneficiary offers to execute an affidavit or other legal document promising

that Medicare will not be billed for certain services if those services are not included in the

Medicare set-aside arrangement.

19) Does CMS require that a Medicare set-aside arrangement be established in situations

that involve both a WC claim and a third party liability claim?

Answer: Third party liability insurance proceeds are also primary to Medicare. To the extent

that a liability settlement is made that relieves a WC carrier from any future medical expenses, a

CMS approved Medicare set-aside arrangement is appropriate. This set-aside would need

sufficient funds to cover future medical expenses incurred once the total third party liability

settlement is exhausted. The only exception to establishing a Medicare set-aside arrangement

would be if it can be documented that the beneficiary does not require any further WC claim

related medical services. A Medicare set-aside arrangement is also unnecessary if the medical

portion of the WC claim remains open, and WC continues to be responsible for related services

once the liability settlement is exhausted.

20) If the settling parties of a WC case contend that a WC settlement is not intended to

compensate an injured individual for future medical expenses, does CMS still require

that a Medicare set-aside arrangement be established?

Answer: It is unnecessary for the individual to establish a set-aside arrangement for Medicare if

all of the following are true:

a) The facts of the case demonstrate that the injured individual is only being compensated

for past medical expenses (i.e., for services furnished prior to the settlement);

b) There is no evidence that the individual is attempting to maximize the other aspects of the

settlement (e.g., the lost wages and disability portions of the settlement) to Medicare's

detriment; and

c) The individual's treating physicians conclude (in writing) that to a reasonable degree of

medical certainty the individual will no longer require any Medicare-covered treatments

related to the WC injury.

Page 8 &endash; All Regional Administrators

However, if Medicare made any conditional payments for work-related services furnished prior

to settlement, then Medicare would require recovery of those payments. In addition, Medicare

will not pay for any services furnished prior to the date of the settlement for which it has not

already paid.

21) If a beneficiary or injured individual dies before the Medicare set-aside arrangement is

completely exhausted, what happens to the remaining money?

Answer: Once the RO and the contractor responsible for monitoring the beneficiary's case

ensure that all of the beneficiary's claims have been paid, then any amount left over in the

beneficiary's Medicare set-aside arrangement may be disbursed pursuant to state law, once

Medicare's interests have been protected. This may involve holding the Medicare set-aside

arrangement open for some period after the date of death, as providers, physicians, and other

suppliers are permitted to submit their initial bill to Medicare for a period ranging from 15-27

months after the date of service.

22) What happens if one of the parties settling a WC case refuses to involve CMS, even

though Medicare has an interest in the case?

Answer: In these situations, the "cooperative" settling party should notify the appropriate CMS

RO. Where the RO believes it is appropriate, the RO will then send the "uncooperative" party a

letter (via certified mail) conveying that Medicare's interests must be considered in the WC

settlement.

The ROs should inform the "uncooperative" settling party that: "Pursuant to 42 CFR 411.24(g),

CMS has a right of action to recover its payments from any entity, including a beneficiary,

provider, supplier, physician, attorney, state agency, or private insurer that has received a third

party payment. Moreover, pursuant to 42 CFR 411.26, CMS is subrogated to any individual,

provider, supplier, physician, private insurer, state agency, attorney, or any other entity entitled

to payment by a third party payer. Therefore, pursuant to 42 CFR 411.24(b), CMS may initiate

recovery against the parties listed under 42 CFR 411.26 as soon as it learns that payment has

been made or could be made under workers' compensation."

Additionally, if Medicare's interests are not adequately considered in any settlement, then

Medicare may refuse to pay for services related to the WC injury until such time as expenses for

such services have exhausted the amount of the entire WC settlement.

23) Who should the parties settling a WC case contact in the RO?

Answer: The first report of attorney representation of a Medicare beneficiary for a WC claim

should be made to the CMS Coordination of Benefits (COB) Contractor. Attorneys can call the

COB Contractor from 8am-8pm, Monday - Friday, Eastern Time; the toll-free number is 1-800-

999-1118.

Page 9 &endash; All Regional Administrators

Settling parties should also contact the CMS RO responsible for a particular state (contact

information is provided in an attachment to these questions and answers) for approval of a

Medicare set-aside arrangement. The inquiry should be directed to the attention of the Regional

Office Medicare Secondary Payer Coordinator, who will forward the inquiry to the appropriate

RO if a transfer is necessary. (WC set-aside responsibilities are generally, but not always,

assigned based upon RO responsibility for contractor oversight over the lead fiscal intermediary

for WC recoveries for a particular state. This may or may not be the same RO as the one with

general responsibilities for a particular state.)

All RO questions on the issues addressed in these "questions and answers" should be directed to Fred

Grabau at (410) 786-0206.

Thomas L. Grissom

Attachment

cc: All ARA's for Financial Management

ARA for DHPP RO VII

All RO MSP Coordinators

bcc: Paul Olenick

Martha Kuespert

Fred Grabau

Eve Fisher

Tina Merritt

Barbara Wright

Betty Noble

Hugh Hill

Joan Fowler

Harry Gamble

Donna Kettish

NOTE: THIS REGIONAL OFFICE CONTACT LIST HAS BEEN UPDATED AND IS

AVAILABLE AS A DOWNLOAD UNDER THE WCMSA REVIEW PROCESS WEB PAGE

MEDICARE SECONDARY PAYER REGIONAL OFFICE COORDINATORS

(WORKERS' COMPENSATION CONTACTS)

NAME REGIONAL OFFICE PHONE

James Bryant I--Boston 617-565-1331

Thomas Hatchfield 617-565-1254

Sedric Goutier 617-565-1228

Jerry Kerr II--New York 212-264-3760

III--Philadelphia

Catherine McCoy 215-861-4250

Maria Kuehn 215-861-4306

Juanita Dixon IV--Atlanta 404-562-7313

Geraldine Taylor 404-562-7311

V--Chicago

Janice Edwards 312-886-3256

Barry Thomas VI--Dallas 214-767-6455

Doug Rundle VII--Kansas City 816-426-5783

Cindy Christensen VIII--Denver 303-844-7095

Rosie Sagum IX--San Francisco 415-744-3655

Tom Bosserman 415-744-4907

Jean Tsutakawa X--Seattle 206-615-2382

Jonella Windell 206-615-2385

Note: If the caller is simply contacting Medicare for the first time in order to report workers' compensation

coverage (as opposed to seeking out RO approval of a proposed Medicare set-aside arrangement), then the caller

should contact the Coordination of Benefits Contractor at

1-800-999-1118.

NOTE: THIS LIST HAS BEEN UPDATED

STATES IN EACH REGION

REGION I &endash; BOSTON Connecticut

Maine

Massachusetts

New Hampshire

Rhode Island

Vermont

REGION II &endash; NEW YORK New York

Puerto Rico

Virgin Islands

REGION III &endash; PHILADELPHIA Delaware

District of Columbia

Maryland

Pennsylvania

Virginia

West Virginia

REGION IV &endash; ATLANTA Alabama

North Carolina

South Carolina

Florida

Georgia

Kentucky

Mississippi

Tennessee

New Jersey

Louisiana

REGION V &endash; CHICAGO Illinois

Indiana

Michigan

Minnesota

Ohio

Wisconsin

REGION VI &endash; DALLAS Arkansas

New Mexico

Oklahoma

Texas

REGION VII &endash; KANSAS CITY Iowa

Kansas

Missouri

Nebraska

REGION VIII- DENVER Colorado

Montana

North Dakota

South Dakota

Wyoming

REGION IX &endash; SAN FRANCISCO America Samoa

Arizona

California

Guam

Hawaii

Nevada

REGION X &endash; SEATTLE Alaska

Idaho

Oregon

Washington

Utah

JUL 23 2001

To: All Associate Regional Administrators

Attention: Division of Medicare

From: Deputy Director

Purchasing Policy Group

Center for Medicare Management

SUBJECT: Workers' Compensation: Commutation of Future Benefits

Medicare's regulations (42 CFR 411.46) and manuals (MIM 3407.7&3407.8 and MCM

2370.7 & 2370.8) make a distinction between lump sum settlements that are commutations of

future benefits and those that are due to a compromise between the Workers' Compensation

(WC) carrier and the injured individual. This Regional Office letter clarifies the Centers for

Medicare & Medicaid Services (CMS) policy regarding a number of questions raised recently

by several Regional Offices (RO) concerning how the RO should evaluate and approve WC

lump sum settlements to help ensure that Medicare's interests are properly considered.

Regional Office staff may choose to consult with the Regional Office's Office of the General

Counsel (OGC) on WC cases because these cases may entail many legal questions. OGC

should become involved in WC cases if there are legal issues which need to be evaluated or if

there is a request to compromise Medicare's recovery claim or if the Federal Claims Collection

Act (FCCA) delegations require such consultation. Because most WC carriers typically

dispute liability in WC compromise cases, it is very common that Medicare later finds that it

has already made conditional payments. (A conditional payment means a Medicare payment

for which another payer is responsible.) If Medicare's conditional payments are more than

$100,000 and the beneficiary also wishes Medicare to compromise its recovery under FCCA

(31U.S.C.3711), the case must be referred to Central Office and then forwarded to the

Department of Justice. It is important to note in all WC compromise cases that all presettlement

and post-settlement requests to compromise any Medicare recovery claim amounts

must be submitted to the RO for appropriate action. Regional Offices must comply with

general CMS rules regarding collection of debts (please reference the Administrator's March

27, 2000 memo re: New instructions detailing your responsibilities for monies owed to the

government).

Medicare is secondary payer to WC, therefore, it is in Medicare's best interests to learn the

existence of WC situations as soon as possible in order to avoid making mistaken payments.

The use of administrative mechanisms1sometimes referred to by attorneys as Medicare Set-

1 Although 42 CFR 411.46 requires that all WC settlements must adequately consider Medicare's

interests, 42 CFR 411.46 does not mandate what particular type of administrative mechanism should be

used to set-aside monies for Medicare including a self-administered arrangement (State law permitting).

Of course, if an arrangement is self-administered, then the injured individual/beneficiary must adhere to

Page 2 &endash; All Associate Regional Administrators

aside Trusts (hereafter referred to as "set-aside arrangements") in WC commutation cases

enables Medicare to identify WC situations that would otherwise go unnoticed, which in turn

prevents Medicare from making mistaken payments.

Set-aside arrangements are used in WC commutation cases, where an injured individual is

disabled by the event for which WC is making payment, but the individual will not become

entitled to Medicare until some time after the WC settlement is made. Medicare learns of the

existence of a primary payer (WC) as soon as possible when Medicare reviews a proposed setaside

arrangement at or about the time of WC settlement. In such cases, Medicare greatly

increases the likelihood that no Medicare payment is made until the set-aside arrangement's

funds are depleted. These set-aside arrangements provide both Medicare and its beneficiaries

security with regard to the amount that is to be used to pay for an individual's disability related

expenses. It is important to note that set-aside arrangements are only used in WC cases that

possess a commutation aspect; they are not used in WC cases that are strictly or solely

compromise cases.

Lump sum compromise settlements represent an agreement between the WC carrier and the

injured individual to accept less than the injured individual would have received if he or she

had received full reimbursement for lost wages and life long medical treatment for the injury

or illness. In a typical lump sum compromise case between a WC carrier and an injured

individual, the WC carrier strongly disputes liability and usually will not have voluntarily paid

for all the medical bills relating to the accident. Generally, settlement offers in these cases are

relatively low and allocations for income replacement and medical costs may not be

disaggregated. Such agreements, rather than being based on a purely mathematical

computation, are based on other factors. These may include whether there was a preexisting

condition, whether the accident was really work related, or whether the individual was acting

as an employee, or performing work-related duties at the time the accident occurred.

One of the distinctions that Medicare's regulations and manuals make between compromise

and commutation cases is the absence of controversy over whether a WC carrier is liable to

make payments. A significant number of WC lump-sum cases are commutations of future WC

benefits where typically there is no controversy between the injured individual and the WC

carrier over whether the WC carrier is actually liable to make payments. An absence of

controversy over whether a WC carrier is liable to make payments is not the only distinction

that Medicare's manuals and regulations make between compromise and commutation cases.

Thus, lump-sum settlements should not automatically be considered as compromise cases

simply because a WC carrier does not admit to being liable in the settlement agreement.

Conversely, lump-sum settlements should not automatically be considered as commutation

the same rules/requirements as any other administrator of a set-aside arrangement.

Page 3 - All Associate Regional Administrators

cases simply because a WC carrier does admit to being liable in a settlement agreement.

Therefore, an admission of liability by the WC carrier is not the sole determining factor of

whether or not a case is considered a compromise or commutation.

WC commutation cases are settlement awards intended to compensate individuals for future

medical expenses required because of a work-related injury or disease. In contrast, WC

compromise cases are settlement awards for an individual's current or past medical expenses

that were incurred because of a work-related injury or disease. Therefore, settlement awards or

agreements that intend to compensate an individual for any medical expenses after the date of

settlement (i.e., future medical expenses) are commutation cases.

It is important to note that a single WC lump-sum settlement agreement can possess both WC

compromise and commutation aspects. That is, some single lump-sum settlement agreements

can designate part of a settlement for an injured individual's future medical expenses and

simultaneously designate another part of the settlement for all of the injured individual's

medical expenses up to the date of settlement. This means that a commutation case may

possess a compromise aspect to it when a settlement agreement also stipulates to pay for all

medical expenses up to the date of settlement. Conversely, a compromise case may possess a

commutation aspect to it when a settlement agreement also stipulates to pay for future medical

expenses. Therefore, it is possible for a single WC lump-sum settlement agreement to be both

a WC compromise case and a WC commutation case.

Generally, parties to WC commutation cases agree on a lump sum amount in exchange for

giving up the usual continuing payments by WC for lost wages and for lifetime medical care

related to the injuries. Such lump sum amounts are usually requested because the beneficiary

wishes to use the funds for some specific purpose. For example, the individual's home may

need to be remodeled to accommodate a wheelchair or, more typically, he or she is so

disabled that lifetime attendant care is needed. In these latter cases, the injured individual

seeks a lump sum payment so that such care can be arranged with certainty in the future. The

amount of the lump sum is typically established by using a life care plan2and actuarial

methods to determine the individual's life expectancy. When WC has accepted full liability in

a case prior to the creation of a set-aside arrangement, the likelihood of any Medicare

conditional payments being made is reduced.

Set-aside arrangements are most often used in those cases in which the beneficiary is

comparatively young and has an impairment that seriously restricts his or her daily living

2 If a life care plan is not used to justify the injured individual's future medical expenses, then the injured

individual or his/her representative must present other alternative evidence that sufficiently justifies the amounts

set-aside for Medicare.

expenses may be.

activity. These set-aside arrangements are typically not created until the individual's

Page 4 - All Associate Regional Administrators

condition has stabilized so that it can be determined, based on past experience, what the

future medical expenses may be.

Medicare regulations at 42 CFR 411.46 state that:

If a lump-sum compensation award stipulates that the amount paid is intended to

compensate the individual for all future medical expenses required because of the

work-related injury or disease, Medicare payments for such services are excluded until

medical expenses related to the injury or disease equal the amount of the lump-sum

payment.

In addition the Medicare manuals (3407.8 of the MIM, 2370.8 of the MCM) state:

When a beneficiary accepts a lump-sum payment that represents a commutation of all

future medical expenses and disability benefits, and the lump-sum amount is reasonable

considering the future medical services that can be anticipated for the condition,

Medicare does not pay for any items or services directly related to the injury or illness

for which the commutation lump-sum is made, until the beneficiary presents medical

bills related to the injury equal to the total amount of the lump-sum settlement allocated

to medical treatment.

Questions that have been raised are paraphrased below.

Question 1:

(a) Does the Medicare program have a claim against a lump sum WC payment

before an individual's Medicare entitlement?

(b) If not, can the Medicare program give a written opinion on the sufficiency of a

set-aside arrangement even if the individual is not as yet entitled to Medicare?

(c) In WC cases involving injured individuals who are not yet Medicare

beneficiaries, when must Medicare's interests be considered before the parties can settle

the case?

Answer:

These questions have been raised by attorneys who wish to devise set-aside

arrangements, which represent amounts for medical items, and services that would

ordinarily be covered by Medicare and are specified for future medical treatment for

work-related illness or injuries. The attorneys are concerned that Medicare will not pay

once the individual becomes entitled to Medicare, because the lump-sum included

payment for future medical treatment.

Page 5 - All Associate Regional Administrators

The answer to Question 1(a) is no, Medicare cannot make a formal determination until

the individual actually becomes entitled to Medicare. However, the attorneys are correct

that once the individual becomes entitled, Medicare payment may not be made

to the extent of Medicare's interests in the lump sum payment per 42 CFR 411.46 or a

set-aside arrangement that adequately considers Medicare's interests in the lump sum

payment.

The answer to Question 1(b) is that the RO (with consultation from the Regional OGC, if

necessary) can review a proposed settlement including a set-aside arrangement and can

give a written opinion on which the potential beneficiary and the attorney can rely,

regarding whether the WC settlement has adequately considered Medicare's interests per

42 CFR 411.46. These settlements should all be handled on a case-by-case basis, as each

situation is different. If there are several years prior to Medicare entitlement, the RO

should use its best judgment regarding what Medicare utilization might be once there is

Medicare entitlement. This decision should be based on the documentation obtained as

stated in the answer to Question 10. Once the RO has given written assurance that the setaside

arrangement is sufficient to satisfy the requirements at 42 CFR 411.46, when the

set-aside arrangement is established and the settlement is approved, the RO, should then

set up a procedure to follow the case.

The answer to question 1(c) is, it is not in Medicare's best interests to review every WC

settlement nationwide in order to protect Medicare's interests per 42 CFR 411.46.

Injured individuals (who are not yet Medicare beneficiaries) should only consider

Medicare's interests when the injured individual has a "reasonable expectation" of

Medicare enrollment within 30 months of the settlement date, and the anticipated total

settlement amount for future medical expenses and disability/lost wages over the life or

duration of the settlement agreement is expected to be greater than $250,000.3

For example, if the injured individual is designated by WC as a Permanent Total disabled

individual, has filed for Social Security disability, and the settlement apportions $25,000

per year (combined for both future medical expenses and disability/lost wages) for the

next 20 years, then the RO should review that WC settlement because the total settlement

amount over the life of the settlement agreement is greater than $250,000 ($25,000 x 20

years = $500,000) and the injured individual has a "reasonable expectation" of Medicare

enrollment within 30 months of the settlement date. If the injured individual in this

example fails to consider Medicare's interests, then Medicare may preclude its payments

pursuant to 42 CFR 411.46 once the injured individual actually becomes entitled to

Medicare.

3 Please note that the review thresholds (i.e., 30 months and $250,000) will be subject to adjustment once CMS has

experience reviewing these matters under these instructions.

Page 6 - All Associate Regional Administrators

NOTE: Injured individuals who are already Medicare beneficiaries must always

consider

Medicare's interests prior to settling their WC claim regardless of whether or not the

total settlement amount exceeds $250,000. That is, ALL WC PAYMENTS regardless

of amount must be considered for current Medicare beneficiaries.

Question 2:

Should a system of records be established for the documentation that the RO and

contractors receive/collect concerning these set-aside arrangements?

Answer:

Yes. CMS' Division of Benefit Coordination is in the process of establishing a system

of records via the Federal Register process, which will provide legal authority to

maintain records on individuals that are not enrolled in Medicare. The RO will be

responsible for maintaining or housing the records for every arrangement on which the

RO provides a written opinion. Please note that these records are not subject to

Freedom of Information Act requests and may not be disseminated to the public.

Question 3:

Once the set-aside arrangement has been approved by the RO (with consultation

from the Regional OGC, if necessary), what is the subsequent role of the ROs and

contractors?

Answer:

When the RO approves a set-aside arrangement (with consultation from the regional

OGC, if necessary), the RO will check on a monthly basis the National Medicare

Enrollment database in order to determine when an injured individual actually becomes

enrolled in Medicare. Once the RO verifies that the injured individual has actually been

enrolled in Medicare, the RO will assign a contractor responsible for monitoring the

individual's case. The RO will assign the contractor based on the injured individual's

State of residence.

When the injured individual has actually been enrolled in Medicare, the RO must

provide the Coordination of Benefits Contractor (COBC) with identifying information to

add a WC record to Common Working File. The RO must exercise one of the following

options: 1) Fax the information to the COBC; or 2) Submit through an Electronic

Page 7 - All Associate Regional Administrators

Correspondence Referral System (ECRS) inquiry. At a minimum, the RO must indicate

that this is a WC set-aside arrangement case, and include the following information:

Beneficiary Name Beneficiary HIC Date of Incident DX code(s): If you do not have

dx codes readily available, you must include a description of the illness/injury. Note:

Do not forward to COB without a dx or description.

Administrator of Trust

Claimant Attorney Information

The administrator of the set-aside arrangement must forward annual accounting

summaries concerning the expenditures of the arrangement to the contractor responsible

for monitoring the individual's case. The contractor responsible for monitoring the

individual's case is then responsible for insuring/verifying that the funds allocated to the

set-aside arrangement were expended on medical services for Medicare covered services

only. Additionally, the contractor responsible for monitoring the individual's case will be

responsible for ensuring that Medicare makes no payments related to the illness or

accident until the set-aside arrangement has been exhausted.

Question 4:

What types of measures should the RO and the contractors take to ensure that

Medicare makes no payments related to the illness or accident until the set-aside

arrangement has been depleted?

Answer:

Generally, set-aside arrangements that are designed as lump sums (i.e., the arrangement

is funded by the WC settlement all at once) present less of a problem to monitor than

structured arrangements. Medicare would not make any payments for individuals that

possess lump sum arrangements until all of the funds within the arrangement have been

depleted. For example, if a set-aside arrangement were established for $90,000,

Medicare would not make any payments until the entire $90,000 (plus interest, if

applicable) were exhausted on the individual's medical care (for Medicare covered

services only).

Structured set-aside arrangements generally apportion settlement monies over fixed

or defined periods of time. For example, a structured arrangement may be designed

to disburse $20,000 per year over the next ten years for an individual's medical care

(for Medicare-covered services only). If the $20,000 allocated on January 1 for Year

One were fully exhausted on August 31, Medicare may make payments for the

services performed after August 31 once the contractor responsible for monitoring

the individual's case can verify that the entire $20,000 (plus interest, if applicable) is

exhausted. However, when the structured arrangement allocates money for the start of

Page 8 - All Associate Regional Administrators

Year Two (i.e., on January 1) Medicare would not make any payments for services

performed until Year Two's allocation was completely exhausted.

In every set-aside arrangement case the contractor responsible for monitoring the

individual's case (with assistance from the RO, if necessary) should ensure that

Medicare does not make any payments until the contractor responsible for monitoring

the individual's case can verify that the funds apportioned to the arrangement have truly

been exhausted.

NOTE:

Until the individual actually becomes entitled to Medicare, the set-aside arrangement

fund must not be used to pay the individual's expenses. That is, an individual's medical

expenses must be paid from some other source besides the set-aside arrangement when

the individual is not a Medicare beneficiary. Once the individual actually becomes

entitled to Medicare, then the administrator of the arrangement is permitted to make

payments for the individual's medical care (for Medicare-covered services only) from the

arrangement.

ADDITIONAL NOTE: THE ABOVE PARAGRAPH OF THIS NOTE HAS BEEN

REPLACED BY QUESTION 3 OF THE JULY 11, 2005 ARA MEMORANDUM

If the contractor monitoring the individual's case discovers that payments from the setaside

arrangement have been used to pay for services that are not covered by Medicare

or for administrative expenses that exceed those approved by the RO (see Question 11),

then the contractor will not pay the Medicare claims. The contractor must provide the

evidence of the unauthorized expenditures to the RO for investigation. If the RO

determines that the expenditures were contrary to the RO's written opinion on the

sufficiency of the arrangement, then the RO will notify the administrator of the

arrangement that the RO's informal approval of the arrangement is withdrawn until such

time as the funds used for non-Medicare expenses and/or unapproved administrative

expenses are restored to the set-aside arrangement.

Question 5:

What are the criteria that Medicare uses to determine whether the amount of a

lump sum or structured settlement has sufficiently taken its interests into account?

Answer:

The following criteria should be used in evaluating the amount of a proposed

settlement to determine whether there has been an attempt to shift liability for the

Page 9 &endash; All Associate Regional Administrators

cost of a work-related injury or illness to Medicare. Specifically, is the amount allocated

for future medical expenses reasonable? If Medicare has already made conditional

payments their repayment also has to be taken into account.

1. Date of entitlement to Medicare.

2. Basis for Medicare entitlement (disability, ESRD or age)-- If the

beneficiary has entitlement based on disability and would also be

eligible on the basis of ESRD, this should be noted since the medical

expenses would be higher. This would also be true for beneficiaries who

are over 65 but had been entitled prior to attaining that age.

3. Type and severity of injury or illness-- Obtain diagnosis codes so injury

or illness related expenses can be identified. Is full or partial recovery

expected? What is the projected time frame if partial or full recovery is

anticipated? As a result of the accident is the individual an amputee,

paraplegic or quadriplegic? Is the beneficiary's condition stable or is

there a possibility of medical deterioration?

4. Age of beneficiary-- Acquire an evaluation of whether his/her condition

would shorten the life span.

5. WC classification of beneficiary (e.g., permanent partial, permanent

total disability, or a combination of both).

6. Prior medical expenses paid by WC due to the injury or illness in the 1

or 2 year period after the condition has stabilized-- If Medicare has paid

any amounts, they must be recovered. Also, this would indicate that the

case may not purely be a commutation case, but may also entail some

compromise aspects, e.g., the WC carrier or agency may have taken the

position that the services were not covered by WC.

7. Amount of lump sum or amount of structured settlement-- Obtain as

much information as possible regarding the allocation between income

replacement, loss of limb or function, and medical benefits.

8. Is the commutation for the beneficiary's lifetime or for a specific time

period? If not for lifetime, what is the basis?-- Medicare must insist that

there is a reasonable relationship between the respective allocation for

services covered by Medicare and services not covered by Medicare.

For example, is it reasonable for the settlement agreement's allocation

for services not covered by Medicare to be based on the beneficiary's

life time while the agreement's allocation for services covered by

Medicare is based on a lesser time period? What is the State law

regarding how long WC is obligated to cover the items or services

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related to the accident or illness?

9. Is the beneficiary living at home, in a nursing home, or receiving

assisted living care, etc.?-- If the beneficiary is living in a nursing home,

or receiving assisted living care, it should be determined who is

expected to pay for such care, e.g., WC (for life time or a specified

period) from the medical benefits allocation of lump sum settlement,

Medicaid, etc.

10. Are the expected expenses for Medicare covered items and services

appropriate in light of the beneficiary's condition?-- Estimated medical

expenses should include an amount for hospital and/or SNF care during

the time period for the commutation of the WC benefit. (Just one

hospital stay that is related to the accident could cost $20,000.) For

example, a quadriplegic may develop decubitus ulcers requiring

possible surgery, urinary tract infections, kidney stones, pneumonia

and/or thrombophlebitis. Although each case must be evaluated on its

own merits, it may be helpful to ascertain for comparison purposes the

average annual amounts of Part A and Part B spending for a disabled

person in the appropriate State of residence. Keep in mind that these

Fee-for-Service amounts are for all Medicare covered services, while

our focus here only deals with services related to the WC accident or

illness. Therefore, the RO should use appropriate judgment and seek

input from a medical consultant when determining whether the amount

of the lump sum or structured settlement has sufficiently taken

Medicare's interests into account.

The attorney for the individual for whom the arrangement is set-up should be

advised that Medicare applies a set of criteria to any WC settlement on a

case-by-case basis in order to determine whether Medicare has an obligation

for services provided after the settlement that originally were the

responsibility of WC.

NOTE:

Before evaluating whether an arrangement reasonably covers/considers

Medicare's interests, the RO must know whether the arrangement is based

upon WC fee schedule amounts or full actual charge amounts.

Question 6:

Some attorneys have indicated that a set-aside arrangement should only

contemplate three to five years of estimated Medicare covered items or services.

Would this be reasonable?

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Answer:

No. To protect the Medicare Trust Fund, a set-aside arrangement should be funded based

on the expected life expectancy of the individual unless the State law specifically limits

the length of time that WC covers work related conditions. If an estimate of the

beneficiary's estimated longevity was not submitted, one must be obtained.

Question 7:

What other issues should be considered ?

Answer:

The lump sum amount should be interest bearing and indexed to account for inflation

consistent with how Medicare calculates its growth in spending. Provision should also be

made in the settlement agreement to provide for a mechanism so that items or services

that were not covered by Medicare at the time, but later become covered, are transferred

from the commutation specified for non-Medicare covered items and services to the setaside

arrangement. (For example if outpatient prescription drugs become more widely

covered.) If the beneficiary belongs to a Health Maintenance Organization that may not

be coordinating benefits based on WC entitlement, the settlement should still set-aside

funds for Medicare covered services in case the beneficiary converts to a fee for service

plan.

NOTE: THIS ANSWER WAS REPLACED BY QUESTION 4 OF THE OCTOBER 15,

2004 ARA MEMORANDUM AND LATER REPLACED BY QUESTION 15 OF THE

JULY 11, 2005 ARA MEMORANDUM.

Question 8:

Is it permissible for Medicare to accept an up-front cash settlement instead of a

set-aside arrangement?

Answer:

An up-front cash settlement is only appropriate in certain instances when Medicare

agrees to a compromise in order to recover conditional payments made when WC did not

pay promptly. Thus, when future benefits are included in a WC settlement agreement,

Medicare cannot pay until the medical expenses related to the injury or disease equal the

amount of the settlement allocated to future medical expenses or the amount included for

medical expenses in the set-aside arrangement has been exhausted.

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Question 9:

How do providers and suppliers obtain payment for the services covered by the

set-aside arrangement?

Answer:

There are two distinct methods for providers, physicians and other suppliers to obtain

payment for WC covered services when funds are held in a set-aside arrangement.

Determining which distinct payment method applies depends on two factors: 1.) How the

set-aside arrangement is constructed and 2.) Whether the arrangement was constructed

by contemplating full actual charges or WC fee schedule amounts (i.e., were the injured

individual's medical expenses determined based on full actual charge estimates or WC

fee schedule estimates).

When a set-aside arrangement's settlement agreement contains specific provisions

establishing that the WC carrier will ensure that the arrangement cannot be charged more

than what would normally be payable under the WC plan, and when the RO reviews and

approves the sufficiency of the arrangement based on the WC plan's WC fee schedules,

then, providers, physicians and other suppliers will be paid based on what would

normally be payable under the WC plan (i.e., under the WC fee schedule). Therefore,

providers, physicians and other suppliers would not be permitted to bill the arrangement

more than the WC fee schedule rate. For example, if a provider's full charge for a

particular service is $100 and the WC carrier normally pays $65 for that particular

service, then the arrangement should only pay $65. However, when an arrangement's

settlement agreement does not contain specific provisions ensuring that the arrangement

cannot be charged more than what would normally be payable under the WC plan, then

providers, physicians and other suppliers are permitted to bill the arrangement their full

charges. It is important to note that when an arrangement's settlement agreement does

not contain specific provisions ensuring that providers, physicians and other suppliers

cannot bill the arrangement more than the WC fee schedule amounts, then the RO must

review the sufficiency of that particular arrangement based upon full actual charge

estimates.

Before evaluating whether an arrangement reasonably covers/considers Medicare's

interests, the RO must know whether the arrangement is based upon WC fee schedule

amounts or full actual charge amounts. If the arrangement is based upon WC fee

schedule amounts, then, the RO cannot provide a written opinion on the sufficiency of an

arrangement until the arrangement's settlement agreement contains specific provisions

that establish that the WC carrier can and will ensure that the arrangement cannot be

charged more than what would normally be payable under the WC plan. The WC carrier

must require all entities and individuals that accept WC payments to agree not to charge

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the arrangement more than what the WC plan would normally pay.

If a WC carrier is unable to enforce the requirement that the arrangement can only be

charged the WC fee schedule rates, then the RO will evaluate whether an arrangement

reasonably covers/considers Medicare's interest based on whether the future medical

expenses billed to the arrangement are enough to cover the actual expenses for the

services at issue. If State WC laws do not provide a particular WC carrier with the legal

authority to enforce that requirement, then the RO can still provide a written opinion on

the sufficiency of the arrangement so long as future medical expenses are evaluated by

the RO using full actual charge estimates, not WC fee schedule amounts.

If the arrangement is constructed based upon full actual charge estimates, then the RO

must determine whether the proposed amount to be placed in the arrangement for future

medical expenses and administrative costs (see Question 11) is sufficient to cover the

actual charges for the services at issue (rather than an amount equal to what would have

been the Medicare approved amount for a particular service).

Once the arrangement has been depleted because of payments for otherwise Medicare

covered services, a complete accounting must be provided to the contractor responsible

for monitoring the individual's case and if the payments have been properly made

Medicare can then be billed.

NOTE: THIS ANSWER HAS BEEN REPLACED BY QUESTION 1 OF THE

OCTOBER 15, 2004 ARA MEMORANDUM

Question 10:

Are there documentation requirements that must be satisfied before the RO can

provide a written opinion on the sufficiency of a set-aside arrangement?

Answer:

Yes. At a minimum, the following documentation must be obtained by the RO prior to

the approval of any arrangement:

A copy of the settlement agreement, or proposed settlement agreement, a copy of the

life care plan (if there is one), and, if the life care plan does not contain an estimate

of the injured individual's estimated life span, then a rated age may be obtainable

from life insurance companies for injuries/illnesses sustained by other

similarly situated individuals. Also, documentation which gives the basis for the

amounts of projected expenses for Medicare covered services and services not

covered by Medicare (this could be a copy of letters from doctors/providers

documenting the necessity of continued care).

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The RO may require additional documentation, if necessary and approved by CO.

NOTE: THE ABOVE ANSWER WAS CLARIFIED BY QUESTION 5 OF THE

OCTOBER 15, 2004 ARA MEMORANDUM

Question 11:

How does the RO determine whether or not the administrative fees and expenses

charged to the arrangement are reasonable?

Answer:

Before a proposed arrangement can be approved, the RO must determine whether the

administrative fees and expenses to be charged to the arrangement are reasonable. The

RO must be notified (in writing) of all proposed administrative fees prior to the RO

providing its written assurance that the set-aside arrangement is sufficient to satisfy the

requirements of 42 CFR 411.46. If the administrative fees are determined to be

unreasonable, the RO must withhold its approval of the set-aside arrangement. The

amount of the approved arrangement must include both the estimated medical expenses

plus the amount of administrative fees found to be reasonable.

NOTE: THE ABOVE ANSWER HAS BEEN REPLACED BY THE MAY 7, 2004 ARA

MEMORANDUM

Question 12:

What impact will arrangements have on Medicare payment systems and

procedures?

Answer:

Because an arrangement's purpose is to pay for all services related to the individual's

work-related injury or disease, Medicare will not make any payments (as a primary,

secondary or tertiary payer) for any services related to the work-related injury or disease

until nothing remains in the set-aside arrangement. Arrangements are established in

order to pay for all medical expenses resulting from work- related injuries or diseases;

arrangements are not designed to simply pay portions of medical expenses for workrelated

injuries or diseases.

When arrangements are designed as lump sum commutations (i.e., the arrangement is

designed in a manner that the WC settlement is paid into the arrangement all at once,

see Question #4 above), Medicare would not make any payments for that individual's

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medical expenses (for work-related injuries or diseases) until all the funds

(including interest) within the arrangement have been completely exhausted.

These same basic principles also apply to structured commutations (see Question

#4 above).

When providers, physicians and other suppliers submit claims to Medicare related to the

individual's work-related injury or disease, claims processing contractors should deny

those claims and instruct the entity or individual to seek payment from the administrator

of the arrangement. Since the injured individual will be a Medicare beneficiary at the

time when the provider, physician, or other supplier submits the claim to Medicare, the

contractor responsible for monitoring the individual's case will have already updated the

Common Working File to indicate that the injured individual's claims should be denied.

However, when a provider, physician or other supplier submits any claims that are for

injuries or diseases that are not work-related, then contractors should process those

claims like they would any other claim for Medicare payment.

When the administrator of an arrangement refuses to make payment on a provider's,

physician's or other supplier's claim because the administrator of the arrangement asserts

the services are for injuries or diseases that are not work-related (or when the

administrator of the arrangement denies the claim for any other reason), and the

provider, physician or other supplier, subsequent to the administrator's denial, submits

the claim to Medicare, then the contractor should consult the RO in order to determine

whether Medicare should pay the claim. If a determination to deny the claim is made,

then Medicare's regular administrative appeals process for claim denials would apply to

the claim.

Please note that Central Office is planning to have a contractor assist ROs in monitoring

and processing (however, not evaluating) these set-aside arrangement cases as early as

possible in Fiscal Year 2002. Further instructions will be issued at that time.

Regional Office staff's questions on these issues should be directed to Fred Grabau at (410)

7860206. We will issue additional guidance as necessary.

/s/

Parashar B. Patel

cc: Regional Administrators Gerry Nicholson, Benefits Operations Group

Liz Richter, Financial Services Group

FARD3/F.Grabau/60206/final 7/11/01 Document: /g:/ppg/dids/araWC2.doc Typist: T. Cox

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