Review of the Qualified Pension Plan at Mutual of Omaha Insurance Company, Terminated Medicare Contractor, for the Period January 1, 1992, to January 1, 2008

摘要

Our objective was to determine whether Mutual complied with Federal requirements and the Medicare contracts pension segmentation requirements when: using the January 1, 1992, Medicare segment asset value established by the pending pension closing agreement between Mutual and CMS, updating the Medicare segments pension assets from January 1, 1992, to January 1, 2008, and determining Medicares share of the Medicare segment excess pension assets/liabilities as a result of the termination of the Medicare contract.