Revised products from the Medicare Learning Network (MLN) ICD-10-CM/PCS Myths and Facts, Fact Sheet, ICN , downloadable.

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1 DEPARTMENT OF HEALTH AND HUMAN SERVICES Centers for Meire & Meii Servies Revise prouts from the Meire Lerning Network (MLN) ICD-10-CM/PCS Myths n Fts, Ft Sheet, ICN , ownlole. MLN Mtters Numer: SE1325 Revise Relte CR Relese Dte: N/A Relte CR Trnsmittl #: N/A Relte Chnge Request (CR) #: N/A Effetive Dte: N/A Implementtion Dte: N/A Institutionl Servies Split Clims Billing Instrutions for Meire Fee-For- Servie (FFS) Clims tht Spn the Interntionl Clssifition of Diseses, 10th Eition (ICD-10) Implementtion Dte Note: This rtile ws revise on August 4, 2014, to reflet the new ICD-10 implementtion te of Otoer 1, Other justments require for tht new te hve een me. Provier Types Affete This Speil Eition Artile is intene for proviers who sumit lims to Fisl Intermeiries (FIs) n A/B Meire Aministrtive Contrtors (MACs) for servies provie to Meire enefiiries. Provier Ation Neee SE1325 lrifies the poliy for proessing lims for ertin institutionl enounters tht spn the Interntionl Clssifition of Diseses, 10th Eition (ICD-10) implementtion te of Otoer 1, Dislimer This rtile ws prepre s servie to the puli n is not intene to grnt rights or impose oligtions. This rtile my ontin referenes or links to sttutes, regultions, or other poliy mterils. The informtion provie is only intene to e generl summry. It is not intene to tke the ple of either the written lw or regultions. We enourge reers to review the speifi sttutes, regultions n other interpretive mterils for full n urte sttement of their ontents. CPT only opyright 2012 Amerin Meil Assoition. Pge 1 of 11

2 MLN Mtters Numer: SE1325 Relte Chnge Request Numer: N/A Bkgroun In this Speil Eition rtile, the Centers for Meire & Meii Servies (CMS) lrifies the poliy for proessing split lims for ertin institutionl enounters tht spn the ICD-10 implementtion te (tht is, when ICD-9 oes re effetive for tht portion of the servies renere on Septemer 30, 2015, n erlier, n when ICD-10 oes re effetive for tht portion of the servies renere on Otoer 1, 2015, n lter) The following exerpt from tle in MLN Mtters Artile SE1408 provies you further guine for suh split lims. (You n fin this rtile t n-eution/meire-lerning-network- MLN/MLNMttersArtiles/Downlos/SE1408.pf on the CMS wesite.) Bill Type 12X 13X 14X Fility Type/Servies Inptient Prt B Hospitl Servies Outptient Hospitl Non-ptient Lortory Servies Tle A Institutionl Proviers Clims Proessing Requirement Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. Use or Dte Dislimer This rtile ws prepre s servie to the puli n is not intene to grnt rights or impose oligtions. This rtile my ontin referenes or links to sttutes, regultions, or other poliy mterils. The informtion provie is only intene to e generl summry. It is not intene to tke the ple of either the written lw or regultions. We enourge reers to review the speifi sttutes, regultions n other interpretive mterils for full n urte sttement of their ontents. CPT only opyright 2012 Amerin Meil Assoition. Pge 2 of 11

3 MLN Mtters Numer: SE1325 Relte Chnge Request Numer: N/A Bill Type Fility Type/Servies Clims Proessing Requirement Use or Dte 22X Skille Nursing Filities (Inptient Prt B) Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. 23X Skille Nursing Filities (Outptient) Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. 34X Home Helth (Outptient ) Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. 71X Rurl Helth Clinis Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. 72X En Stge Renl Disese (ESRD) Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. Dislimer This rtile ws prepre s servie to the puli n is not intene to grnt rights or impose oligtions. This rtile my ontin referenes or links to sttutes, regultions, or other poliy mterils. The informtion provie is only intene to e generl summry. It is not intene to tke the ple of either the written lw or regultions. We enourge reers to review the speifi sttutes, regultions n other interpretive mterils for full n urte sttement of their ontents. CPT only opyright 2012 Amerin Meil Assoition. Pge 3 of 11

4 MLN Mtters Numer: SE1325 Relte Chnge Request Numer: N/A Bill Type Fility Type/Servies Clims Proessing Requirement Use or Dte 74X Outptient Therpy Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. 75X Comprehensive Outptient Reh filities Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter 76X Community Mentl Helth Clinis Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. 77X Feerlly Qulifie Helth Clinis Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. 81X Hospie- Hospitl Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. Dislimer This rtile ws prepre s servie to the puli n is not intene to grnt rights or impose oligtions. This rtile my ontin referenes or links to sttutes, regultions, or other poliy mterils. The informtion provie is only intene to e generl summry. It is not intene to tke the ple of either the written lw or regultions. We enourge reers to review the speifi sttutes, regultions n other interpretive mterils for full n urte sttement of their ontents. CPT only opyright 2012 Amerin Meil Assoition. Pge 4 of 11

5 MLN Mtters Numer: SE1325 Relte Chnge Request Numer: N/A Bill Type Fility Type/Servies Clims Proessing Requirement Use or Dte 82X Hospie Non hospitl Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. Split Clims - Require proviers split the lim so ll ICD-9 oes remin on one lim with Dtes of n ll ICD-10 oes ple on the other lim with DOS eginning 10/1/2015 n lter. 85X Critil Aess Hospitl Importnt Detils 1. Plese note tht reting multiple/interim lims on single enounter is not new onept, n tht these instrutions will pply to reltively few lims per institution euse only lims tht spn this single implementtion te (Otoer 1, 2015) will e impte. 2. When you split lims for n enounter spnning the ICD-10 implementtion te, rememer to mintin ll hrges with the sme Line Item Dte of Servie (LIDOS) on the orret orresponing lim for the enounter. Single item servies whose time-frme ross over minight on Septemer 30, 2015 (e.g., Emergeny Room Visits n Oservtion), re not split into 2 seprte hrges, rther the single item servie shoul e ple in the lim se upon the LIDOS: 1) For ER enounters the LIDOS is the te the ptient enters the ER; n 2) for oservtion enounters it is the te tht oservtion re egins. (Plese refer to the "Meire Clims Proessing Mnul", Chpter 4 (Prt B Hospitl (Inluing Inptient Hospitl Prt B n OPPS)), Setions Emergeny Room (ER) Servies Tht Spn Multiple Servie Dtes n (Reporting Hours of Oservtion for oservtion servies); respetively, for more informtion out Emergeny Deprtment n oservtion lims. You n fin this mnul t Guine/Guine/Mnuls/Downlos/lm10404.pf on the CMS wesite. Dislimer This rtile ws prepre s servie to the puli n is not intene to grnt rights or impose oligtions. This rtile my ontin referenes or links to sttutes, regultions, or other poliy mterils. The informtion provie is only intene to e generl summry. It is not intene to tke the ple of either the written lw or regultions. We enourge reers to review the speifi sttutes, regultions n other interpretive mterils for full n urte sttement of their ontents. CPT only opyright 2012 Amerin Meil Assoition. Pge 5 of 11

6 MLN Mtters Numer: SE1325 Relte Chnge Request Numer: N/A If there is no servie for the enounter with LIDOS on the split lim with n Otoer 2015 te, o not sen n Otoer 2015 lim to Meire for pyment. If there re servies with LIDOS on the split lim with n Otoer te, ut there is no pyment llowe on ny of the hrges (i.e., ll hrges re pkge), you shoul mintin log of these hrges for ost reporting purposes. Clim Exmples Emergeny Deprtment n Oservtion Servie enounters re the most ommon senrios for whih CMS hs reeive requests for lrifition out interim illing. The following ED n Oservtion Servie exmples re provie to help you etter unerstn the split illing onept. This onept n e pplie to ny of the enounters tht require split illing. Dislimer This rtile ws prepre s servie to the puli n is not intene to grnt rights or impose oligtions. This rtile my ontin referenes or links to sttutes, regultions, or other poliy mterils. The informtion provie is only intene to e generl summry. It is not intene to tke the ple of either the written lw or regultions. We enourge reers to review the speifi sttutes, regultions n other interpretive mterils for full n urte sttement of their ontents. CPT only opyright 2012 Amerin Meil Assoition. Pge 6 of 11

7 MLN Mtters Numer: SE1325 Relte Chnge Request Numer: N/A Exmple 1A: ED Visit Enounter 1 st Clim 3 PAT. 1 2 CNTL #. MED. REC # 5. FED.TAX NO. 6. STATEMENT COVERS PERIOD 8 PATIENT NAME MEDICARE SMITH 9 PATIENT ADDRESS e CONDITION S ADMISSION 29. ACDT BIRTH 11 SEX 16 D HR 17 STAT HR 14 TYPE 15SRC STATE 31 OCCURENCE 32 OCCURENCE 33 OCCURENCE 34 OCCURENCE 35. CCURRENCE SPAN 36. CCURRENCE SPAN 37 4 TYPE OF BILL 7 39 VALUE S 40 VALUE S 41 VALUE S REV. CD. 43 DESCRIPTION 44 HCPCS/RATES/HPPS 45 SERV. 46 SERV. UNITS 47 TOTAL CHARGES 48 NON-COVERED CHARGES ON THIS STRADDLE CLAIM, YOU WOULD PUT ALL THE CHARGES THIS EMERGENCY DEPARTMENT ENCOUNTER WITH A LINE ITEM OF SERVICE (LIDOS) THAT OCCURRED WITH A SEPTEMBER. ICD 9 S (SHOWN IN YELLOW BELOW) WOULD BE DISPLAYED ON THIS PORTION OF THE CLAIM THE E.D. ENCOUNTER. ANY CHARGE THIS ENCOUNTER WITH A LINE ITEM OF SERVICE THAT OCCURRED IN OCTOBER WOULD GO ON A SEPARATE CLAIM THAT WOULD DISPLAY ICD 10 S. PAGE 1 OF 1 CREATION TOTALS REL 53ASG 50 PAYER NAME 51 HEALTH PLAN ID 54 PRIOR PAYMENTS 55 EST. DUE INFO BEN MEDICARE Y Y 56 NPI 57 OTHER PRV ID 58 INSURED'S NAME 59 P. REL 60 INSURED'S UNIQUE ID 61 GROUP NAME 62 INSURANCE GROUP NO. SMITH, MEDICARE A 63 TREATMENT AUTHORIZATION S 64 DOCUMENT CONTROL NUMBER 65 EMPLOYER NAME A B C D E F G H I J K L M N O P Q NPI ATTENDING WELLBY 69 ADMIT 70 PATIENT 71 PPS 72 ECI REASON 74 PRINCIPAL PROCEDURE. OTHER PROCEDURE. OTHER PROCEDURE 75. OTHER PROCEDURE. OTHER PROCEDURE e. OTHER PROCEDURE 77 OPERATING NPI 81CC 80 REMARKS UB-04 CMS-1450 APPROVED OMB NO NUBC Ntionl Uniform THE CERTIFICATIONS ON THE REVERSE APPLY TO THIS BILL AND ARE MADE A PART HEREO Billing Committee LIC MARCUS Dislimer This rtile ws prepre s servie to the puli n is not intene to grnt rights or impose oligtions. This rtile my ontin referenes or links to sttutes, regultions, or other poliy mterils. The informtion provie is only intene to e generl summry. It is not intene to tke the ple of either the written lw or regultions. We enourge reers to review the speifi sttutes, regultions n other interpretive mterils for full n urte sttement of their ontents. CPT only opyright 2012 Amerin Meil Assoition. Pge 7 of 11

8 MLN Mtters Numer: SE1325 Relte Chnge Request Numer: N/A Exmple 1B: ED Visit Enounter 2 n Clim 3 PAT. 1 2 CNTL #. MED. REC # 5. FED.TAX NO. 6. STATEMENT COVERS PERIOD 8 PATIENT NAME MEDICARE SMITH 9 PATIENT ADDRESS e CONDITION S ADMISSION 29. ACDT BIRTH 11 SEX 16 D HR 17 STAT HR 14 TYPE 15SRC STATE 31 OCCURENCE 32 OCCURENCE 33 OCCURENCE 34 OCCURENCE 35. CCURRENCE SPAN 36. CCURRENCE SPAN 37 4 TYPE OF BILL VALUE S 40 VALUE S 41 VALUE S REV. CD. 43 DESCRIPTION 44 HCPCS/RATES/HPPS 45 SERV. 46 SERV. UNITS 47 TOTAL CHARGES 48 NON-COVERED CHARGES ON THIS STRADDLE CLAIM, YOU WOULD PUT ALL THE CHARGES THIS EMERGENCY DEPARTMENT ENCOUNTER WITH A LINE ITEM OF SERVICE (LIDOS) THAT OCCURRED WITH AN OCTOBER. ICD 10 S (SHOWN IN YELLOW BELOW) WOULD BE DISPLAYED ON THIS PORTION OF THE CLAIM THE E.D. ENCOUNTER. ANY CHARGE THIS ENCOUNTER WITH A LINE ITEM OF SERVICE THAT OCCURRED IN SEPTEMBER WOULD GO ON A SEPARATE CLAIM THAT WOULD DISPLAY ICD 9 S. PAGE 1 OF 1 CREATION TOTALS REL 53ASG 50 PAYER NAME 51 HEALTH PLAN ID 54 PRIOR PAYMENTS 55 EST. DUE INFO BEN MEDICARE Y Y 56 NPI 57 OTHER PRV ID 58 INSURED'S NAME 59 P. REL 60 INSURED'S UNIQUE ID 61 GROUP NAME 62 INSURANCE GROUP NO. SMITH, MEDICARE A 63 TREATMENT AUTHORIZATION S 64 DOCUMENT CONTROL NUMBER 65 EMPLOYER NAME A B C D E F G H I J K L M N O P Q 76 ATTENDING NPI WELLBY 69 ADMIT 70 PATIENT 71 PPS 72 ECI REASON 74 PRINCIPAL PROCEDURE. OTHER PROCEDURE. OTHER PROCEDURE 75. OTHER PROCEDURE. OTHER PROCEDURE 81CC e. OTHER PROCEDURE 77 OPERATING 80 REMARKS UB-04 CMS-1450 APPROVED OMB NO NUBC Ntionl Uniform THE CERTIFICATIONS ON THE REVERSE APPLY TO THIS BILL AND ARE MADE A PART HEREO Billing Committee LIC NPI MARCUS Dislimer This rtile ws prepre s servie to the puli n is not intene to grnt rights or impose oligtions. This rtile my ontin referenes or links to sttutes, regultions, or other poliy mterils. The informtion provie is only intene to e generl summry. It is not intene to tke the ple of either the written lw or regultions. We enourge reers to review the speifi sttutes, regultions n other interpretive mterils for full n urte sttement of their ontents. CPT only opyright 2012 Amerin Meil Assoition. Pge 8 of 11

9 MLN Mtters Numer: SE1325 Relte Chnge Request Numer: N/A Exmple 2A: Oservtion Enounter 1 st Clim 3 PAT. 1 2 CNTL #. MED. REC # 5. FED.TAX NO. 6. STATEMENT COVERS PERIOD 8 PATIENT NAME CMS JONES 9 PATIENT ADDRESS e CONDITION S ADMISSION 29. ACDT BIRTH 11 SEX 16 D HR 17 STAT HR 14 TYPE 15SRC STATE OCCURENCE 32 OCCURENCE 33 OCCURENCE 34 OCCURENCE 35. CCURRENCE SPAN 36. CCURRENCE SPAN 37 4 TYPE OF BILL 7 39 VALUE S 40 VALUE S 41 VALUE S REV. CD. 43 DESCRIPTION 44 HCPCS/RATES/HPPS 45 SERV. 46 SERV. UNITS 47 TOTAL CHARGES 48 NON-COVERED CHARGES G ON THIS STRADDLE CLAIM, YOU WOULD PUT ALL THE CHARGES THIS OBSERVATION ENCOUNTER WITH A LINE ITEM OF SERVICE (LIDOS) THAT OCCURRED WITH A SEPTEMBER. ICD 9 S (SHOWN IN YELLOW BELOW) WOULD BE DISPLAYED ON THIS PORTION OF THE CLAIM THE OBV. ENCOUNTER. ANY CHARGE THIS ENCOUNTER WITH A LINE ITEM OF SERVICE THAT OCCURRED IN OCTOBER WOULD GO ON A SEPARATE CLAIM THAT WOULD DISPLAY ICD 10 S. PAGE 1 OF 1 CREATION TOTALS REL 53ASG 50 PAYER NAME 51 HEALTH PLAN ID 54 PRIOR PAYMENTS 55 EST. DUE INFO BEN MEDICARE Y Y 56 NPI 57 OTHER PRV ID 58 INSURED'S NAME 59 P. REL 60 INSURED'S UNIQUE ID 61 GROUP NAME 62 INSURANCE GROUP NO. JONES, CMS A 63 TREATMENT AUTHORIZATION S 64 DOCUMENT CONTROL NUMBER 65 EMPLOYER NAME A B C D E F G H I J K L M N O P Q 69 ADMIT 70 PATIENT 71 PPS 72 ECI REASON 74 PRINCIPAL PROCEDURE. OTHER PROCEDURE. OTHER PROCEDURE 75. OTHER PROCEDURE. OTHER PROCEDURE e. OTHER PROCEDURE 81CC 80 REMARKS UB-04 CMS-1450 APPROVED OMB NO NUBC Ntionl Uniform THE CERTIFICATIONS ON THE REVERSE APPLY TO THIS BILL AND ARE MADE A PART HEREO Billing Committee LIC ATTENDING 77 OPERATING NPI WELLBY NPI MARCUS Dislimer This rtile ws prepre s servie to the puli n is not intene to grnt rights or impose oligtions. This rtile my ontin referenes or links to sttutes, regultions, or other poliy mterils. The informtion provie is only intene to e generl summry. It is not intene to tke the ple of either the written lw or regultions. We enourge reers to review the speifi sttutes, regultions n other interpretive mterils for full n urte sttement of their ontents. CPT only opyright 2012 Amerin Meil Assoition. Pge 9 of 11

10 MLN Mtters Numer: SE1325 Relte Chnge Request Numer: N/A Exmple 2B Oservtion Enounter 2 n Clim 3 PAT. 1 2 CNTL #. MED. REC # 5. FED.TAX NO. 6. STATEMENT COVERS PERIOD 8 PATIENT NAME CMS JONES 9 PATIENT ADDRESS e CONDITION S ADMISSION 29. ACDT BIRTH 11 SEX 16 D HR 17 STAT HR 14 TYPE 15SRC STATE 31 OCCURENCE 32 OCCURENCE 33 OCCURENCE 34 OCCURENCE 35. CCURRENCE SPAN 36. CCURRENCE SPAN 37 4 TYPE OF BILL VALUE S 40 VALUE S 41 VALUE S REV. CD. 43 DESCRIPTION 44 HCPCS/RATES/HPPS 45 SERV. 46 SERV. UNITS 47 TOTAL CHARGES 48 NON-COVERED CHARGES ON THIS STRADDLE CLAIM, YOU WOULD PUT ALL THE CHARGES THIS OBSERVATION ENCOUNTER WITH A LINE ITEM OF SERVICE (LIDOS) THAT OCCURRED WITH AN OCTOBER. ICD 10 S (SHOWN IN YELLOW BELOW) WOULD BE DISPLAYED ON THIS PORTION OF THE CLAIM THE OBV. ENCOUNTER. ANY CHARGE THIS ENCOUNTER WITH A LINE ITEM OF SERVICE THAT OCCURRED IN SEPTEMBER WOULD GO ON A SEPARATE CLAIM THAT WOULD DISPLAY ICD 9 S. PAGE 1 OF 1 CREATION TOTALS REL 53ASG 50 PAYER NAME 51 HEALTH PLAN ID 54 PRIOR PAYMENTS 55 EST. DUE INFO BEN MEDICARE Y Y 56 NPI 57 OTHER PRV ID 58 INSURED'S NAME 59 P. REL 60 INSURED'S UNIQUE ID 61 GROUP NAME 62 INSURANCE GROUP NO. JONES, CMS A 63 TREATMENT AUTHORIZATION S 64 DOCUMENT CONTROL NUMBER 65 EMPLOYER NAME A B C D E F G H I J K L M N O P Q 76 ATTENDING NPI WELLBY 69 ADMIT 70 PATIENT 71 PPS 72 ECI REASON 74 PRINCIPAL PROCEDURE. OTHER PROCEDURE. OTHER PROCEDURE 75. OTHER PROCEDURE. OTHER PROCEDURE 81CC e. OTHER PROCEDURE 77 OPERATING 80 REMARKS UB-04 CMS-1450 APPROVED OMB NO NUBC Ntionl Uniform THE CERTIFICATIONS ON THE REVERSE APPLY TO THIS BILL AND ARE MADE A PART HEREO Billing Committee LIC NPI MARCUS Dislimer This rtile ws prepre s servie to the puli n is not intene to grnt rights or impose oligtions. This rtile my ontin referenes or links to sttutes, regultions, or other poliy mterils. The informtion provie is only intene to e generl summry. It is not intene to tke the ple of either the written lw or regultions. We enourge reers to review the speifi sttutes, regultions n other interpretive mterils for full n urte sttement of their ontents. CPT only opyright 2012 Amerin Meil Assoition. Pge 10 of 11

11 MLN Mtters Numer: SE1325 Relte Chnge Request Numer: N/A Plese rememer to follow the ICD-9-CM n ICD-10-CM Offiil Coing Guielines (overing oth inptient n outptient guielines), whih you n fin on the Internet t n respetively. When oing n enounter tht strles implementtion, you shoul use n ICD-9 oe on the Septemer interim lim for the enounter n orresponing ICD-10 oe on the Otoer interim lim for the enounter. You n lern more out the mpping of these oes in the Dignosis Coe Set Generl Equivlene Mppings, ICD-10-CM to ICD-9-CM n ICD-9-CM to ICD-10-CM, whih is ville t on the CMS wesite. Aitionl Informtion If you hve ny questions, plese ontt your MAC t their toll-free numer. Tht numer is ville t Network-MLN/MLNMttersArtiles/inex.html uner - How Does It Work. Dislimer This rtile ws prepre s servie to the puli n is not intene to grnt rights or impose oligtions. This rtile my ontin referenes or links to sttutes, regultions, or other poliy mterils. The informtion provie is only intene to e generl summry. It is not intene to tke the ple of either the written lw or regultions. We enourge reers to review the speifi sttutes, regultions n other interpretive mterils for full n urte sttement of their ontents. CPT only opyright 2012 Amerin Meil Assoition. Pge 11 of 11

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