As I said the first of the year,we as a facility provide a notice of noncoverage to 
our Managed care patients.The case manager tells us 48 hours prior to denial to give a 
letter.The form is much like the ABN sample.Our financial person doesn't like the 
language in the sample ABN,estimating the daily financial charges are difficult,room 
and board is easy,but daily phar,supply,and lab charges may be difficult.He feels the 
state nsg home group will review these letters and have some directions to the 
facilities before the letter is mandated.CMS is having another openform in March,will 
have another draft and then another final review before we need to start.We have 
decided to stick with what we now do until we must change.

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