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Are CORF and OPPT providers required to file a cost report?

corf COST file oppt report
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Are CORF and OPPT providers required to file a cost report?

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CORF and OPPT providers that file the cost report on the Form CMS-2088-92 are exempt from filing a Medicare cost report. This is effective for cost reporting periods ending on or after June 30, 2001.

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