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entitled 'Medicare Advantage: Comparison of Plan Bids to Fee-for-
Service Spending by Plan and Market Characteristics' which was 
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GAO-11-247R: 

United States Government Accountability Office: 
Washington, DC 20548: 

February 4, 2011: 

Congressional Requesters: 

Subject: Medicare Advantage: Comparison of Plan Bids to Fee-for-
Service Spending by Plan and Market Characteristics: 

While most of Medicare's 46 million beneficiaries are covered by the 
traditional fee-for-service (FFS) program, about one in four 
beneficiaries receives benefits through private health plans under the 
Medicare Advantage (MA) program. Under the FFS program, Medicare pays 
health care providers for each covered service they furnish. While 
Medicare sets the price it pays, the volume of services--and, as a 
consequence, total spending--remains largely uncontrolled. In 
contrast, MA plans have more control over both the price they pay to 
providers and the quantity of services they deliver. As of September 
2010, more than 11 million beneficiaries were enrolled in 
approximately 3,900 MA plans sponsored by 181 parent MA organizations 
(MAO). MAOs generally offer beneficiaries one or more plans to choose 
from--with different coverage, premiums, and cost sharing features--in 
the areas they serve. Also, MA plans may provide additional benefits 
not offered under FFS Medicare, such as reduced cost sharing or vision 
and dental coverage. Medicare pays plans a fixed amount per enrolled 
beneficiary monthly. In 2010, Medicare payments to MA plans totaled an 
estimated $115 billion. 

In June of each year, MA plans submit bids to the Centers for Medicare 
& Medicaid Services (CMS)--the agency that administers the Medicare 
program--prior to the start of the contract year that begins January 
1.[Footnote 1] To assist plans in preparing their bids, CMS publishes 
projections of FFS spending by county. Plans' bids consist of their 
projected revenue requirements (including profit) for providing 
standard Medicare services to an average enrollee (risk-adjusted for 
differences in health status) in its service area.[Footnote 2] The 
bids also include county-level projections of enrollment and average 
beneficiary risk scores. Comparisons of plan bids to projected FFS 
spending indicate the extent to which MA revenue requirements are less 
or greater than spending for the same services under traditional 
Medicare.[Footnote 3] 

The payment to each plan is determined by the bid and a benchmark--the 
maximum amount Medicare will pay in each county within the plan's 
service area.[Footnote 4] The relationship of the bid to the benchmark 
determines whether the plan's enrollees pay additional premiums or 
receive additional benefits. If a plan's bid is higher than the 
benchmark, Medicare pays the plan its benchmark and enrollees pay the 
remainder in their monthly premium. If the bid is lower than the 
benchmark, the plan receives its bid and a portion of the difference 
as a rebate, which must be used to reduce premiums, reduce cost 
sharing, or provide extra coverage. However, because the benchmarks 
are generally greater than spending in FFS, even plans that bid below 
FFS spending levels in their service areas are paid above FFS spending 
amounts. 

The 2010 Patient Protection and Affordable Care Act as amended (PPACA) 
changed how payment amounts are set.[Footnote 5] Under PPACA, 
benchmarks in 2011 will be held at the 2010 levels; beginning in 2012, 
the methodology ties the benchmark to a percentage of average FFS 
spending. A county's average FFS spending relative to all other 
counties will determine whether the county benchmark will be set at 
95, 100, 107.5, or 115 percent of average FFS spending.[Footnote 6] As 
a result, the benchmark will be lower than FFS spending in relatively 
high spending areas and higher than FFS spending in relatively low 
spending areas.[Footnote 7] CMS's Office of the Actuary expects that 
under the revised methodology plans will receive smaller rebates and, 
in turn, have less to spend on additional benefits used to attract 
beneficiaries.[Footnote 8] According to the Congressional Budget 
Office, tying MA benchmarks closer to spending in FFS Medicare (or 
below that level) will generate an estimated $117 billion in savings 
over 10 years.[Footnote 9] 

You asked us to examine the relationship between MA plan bids and 
service area spending. In this report, we assessed: (1) how MA plan 
bids compare to FFS spending in their service areas overall and by 
plan type, FFS spending level, and payment benchmarks; (2) the 
association between the level of MAO market concentration and plan 
bids relative to FFS spending in their service areas; and (3) how the 
components of MA plan bids compare by plan and market characteristics. 
On December 8, 2010, we provided a briefing to your offices on the 
results of this work. Enclosure I contains the briefing slides (as 
updated). 

To address the research objectives, we analyzed contract year 2010 bid 
data submitted to CMS by 2,121 MA plans.[Footnote 10] We focused our 
analyses on the four major types of plans: health maintenance 
organizations (HMO), local preferred provider organizations (PPO), 
regional PPO, and private FFS plans (as described in slide 8 in 
enclosure I). We used each plan's projected county enrollments and 
CMS's projected county-level FFS spending to compute a weighted 
average of FFS spending in its service area (as shown in slide 28 in 
enclosure I). In doing so, we assumed that Medicare physician fees 
would remain at 2009 levels.[Footnote 11] 

* To compare MA bids to FFS spending by plan type and market 
characteristics, we separately aggregated plan bids and FFS spending 
using February 2010 actual plan enrollments as weights. To make this 
comparison by the level of service area FFS spending, we distinguished 
between plans that had more than half of their projected service area 
enrollment in counties with the highest FFS spending from all other 
plans.[Footnote 12] To make this comparison by the degree to which 
plan benchmarks exceeded FFS spending, we differentiated between 
service areas with above average and below average benchmarks relative 
to FFS spending. 

* To assess the influence of MAO market concentration, we computed the 
percentage of enrollment of the three largest MAOs in a plan's service 
area. We then predicted plan bids relative to FFS spending as a 
function of this measure, holding other factors constant. 

* Finally, to assess MA bid components by plan and market 
characteristics, we combined the reported bid components into three 
major cost categories: medical expenses (e.g., hospital and 
professional services), nonmedical expenses (e.g., marketing and 
administrative costs), and profits. We computed group averages of 
these data using February 2010 actual plan enrollments as weights. 
[Footnote 13] 

We conducted this performance audit from February 2010 to December 
2010 in accordance with generally accepted government auditing 
standards. Those standards require that we plan and perform the audit 
to obtain sufficient, appropriate evidence to provide a reasonable 
basis for our findings and conclusions based on our audit objectives. 
We believe that the evidence obtained provides a reasonable basis for 
our findings and conclusions based on our audit objectives. 

Background: 

Largely due to differences in the use of services nationwide, average 
FFS spending is higher in some areas than in others.[Footnote 14] 
Because MA plans' payments are partially based on average FFS spending 
in their service areas, the program tends to pay more to MA plans in 
high spending areas. In addition, the distribution of MA enrollment 
across areas with different FFS spending levels generally conforms to 
that of traditional Medicare, with about 45 percent of all 
beneficiaries located in the highest spending areas in 2010. Four of 
the five states with the most Medicare beneficiaries--California, 
Florida, New York, and Texas--have the majority of their actual MA 
enrollment in the highest FFS spending areas. Unlike other plan types, 
HMOs have the majority of their enrollment (59 percent) in the highest 
FFS spending areas. 

Results in Brief: 

In comparing 2010 MA plan bids to FFS spending in their service areas 
overall and by plan type, FFS spending level, and payment benchmarks, 
we found the following: 

* Overall, MA plans projected that they could cover their costs for 
providing Medicare's standard benefits for about 98 percent of the 
amount that would be spent under the FFS program.[Footnote 15] 

* HMOs were the only MA plan type that, in aggregate, submitted bids 
below FFS spending levels in their service areas. Bids relative to FFS 
spending also varied within plan types, particularly for HMOs. 

* Only MA plans with the majority of their enrollment in the highest 
FFS spending areas had, in aggregate, bids below FFS spending. Among 
those plans, only HMOs and regional PPOs submitted bids that were 
lower than FFS spending. 

* In aggregate, MA bids were generally lower than FFS spending in 
service areas where benchmarks were closer to FFS spending levels. In 
those areas, only the bids of HMOs and regional PPOs were lower than 
FFS spending. 

In comparing MA plan bids to FFS spending in their service areas by 
the level of MAO market concentration, we found the following: 

* Nearly all of the MA plans we studied operated in areas where three 
dominant MAOs accounted for over half of the MA enrollment. 

* When other factors are held constant, predicted bids relative to FFS 
spending are higher for plans with service areas where MAO market 
concentration is greater. 

* At all levels of market concentration, predicted bids of plans 
sponsored by the five largest MAOs nationwide exceed FFS spending, 
when other factors are held constant. 

* The FFS spending level, the benchmark amount, and plan type are more 
strongly associated with plans' bids relative to service area FFS 
spending than MAO market concentration. 

In comparing the distribution of MA plan bid components by plan and 
market characteristics, we found the following: 

* Projected profits were similar--4 percent to 5 percent--for HMOs, 
local PPOs and private FFS plans. 

* In general, plans of all types, in relatively high and low FFS 
spending areas, and in relatively high and low benchmark areas 
projected medical expenses to account for at least 85 percent of 
revenue. 

* Regardless of the relationship between their bids and service area 
FFS spending, plans differed little in the shares of their bids 
allocated to medical expenses, nonmedical expenses, and profit. 

* More than a third of MA enrollees were in plans that allocated less 
than 85 percent of their bid to medical expenses. 

Agency and Other External Comments: 

We obtained comments on a draft of this report from CMS. The agency 
responded that it had no general comments and provided technical 
comments, which we incorporated as appropriate. 

We also obtained comments on a draft of this report from America's 
Health Insurance Plans (AHIP), a national organization that represents 
private health insurance companies, including those that participate 
in the MA program. AHIP commented that a relatively high concentration 
of HMOs in the highest FFS spending areas may be influenced by higher 
rates of provider participation in networks--allowing the HMO model to 
work best in those areas. 

As agreed with your offices, unless you publicly announce the contents 
of this report earlier, we plan no further distribution until 30 days 
from the date of the report. At that time we will send copies of this 
report to the CMS Administrator and other interested congressional 
committees. In addition, the report will be available at no charge on 
GAO's Web site at [hyperlink, http://www.gao.gov]. 

If you or your staff have any questions regarding this report, please 
contact me at (202) 512-7114 or cosgrovej@gao.gov. Contact points for 
our Offices of Congressional Relations and Public Affairs may be found 
on the last page of this report. Individuals making key contributions 
to this report include Rosamond Katz, Assistant Director; Eric Wedum, 
analyst-in-charge; and Luis Serna III. Beth Morrison also provided 
valuable assistance. 

Signed by: 

James Cosgrove: 
Director, Health Care: 

Enclosure: 

List of Requesters: 

The Honorable Henry A. Waxman: 
Ranking Member: 
Committee on Energy and Commerce: 
House of Representatives: 

The Honorable Sander M. Levin: 
Ranking Member: 
Committee on Ways and Means: 
House of Representatives: 

The Honorable Frank Pallone, Jr. 
Ranking Member: 
Subcommittee on Health: 
Committee on Energy and Commerce: 
House of Representatives: 

The Honorable Pete Stark: 
Ranking Member: 
Subcommittee on Health: 
Committee on Ways and Means: 
House of Representatives: 

The Honorable John D. Dingell: 
House of Representatives: 

The Honorable Charles B. Rangel: 
House of Representatives: 

[End of section] 

Enclosure I: 

Medicare Advantage: Comparison of Plan Bids to Fee-for-Service 
Spending by Plan and Market Characteristics: 

Briefing to Congressional Requesters: 

December 8, 2010 (Updated): 

Introduction: 

As of September 2010, more than 11 million Medicare beneficiaries (24 
percent of all Medicare beneficiaries) were enrolled in approximately 
3,900 Medicare Advantage (MA) plans sponsored by 181 parent MA 
organizations (MAO). In 2010, MA payments are expected to total about 
$115 billion, or 22 percent of total Medicare spending. 

Since 2006, payment to each plan has been determined by the plan's bid—
the projected cost of providing Medicare Part A and B benefits 
[Footnote 16]-—and a benchmark—-the maximum amount Medicare will pay 
for those benefits in the plan's service area. 

If a plan's bid is higher than the benchmark, Medicare pays the plan 
its benchmark and enrollees pay the remainder in their monthly premium. 

If the bid is lower than the benchmark, the plan receives its bid and 
75 percent of the difference as a rebate, which must be used to reduce 
premiums, reduce cost sharing, or provide additional benefits. 

In general, MA benchmarks are set at or above CMS projections of per 
capita fee-for-service (FFS) spending in each county where plans 
operate.[Footnote 17] 

The 2010 Patient Protection and Affordable Care Act as amended (PPACA) 
changed the way MA payments are made. Although it retained an 
administrative pricing system, PPACA tied the MA benchmarks to 
projected county-level FFS spending. 

Beginning in 2012, benchmarks will be a blend of current and new 
amounts. The new benchmark formula will be a product of county FFS 
spending and a percentage that varies by spending quartiles, as 
follows: 

* highest quartile counties--95 percent; 

* second highest quartile counties--100 percent; 

* third highest quartile counties--107.5 percent; 

* lowest quartile counties--115 percent. 

By 2017, the new benchmarks will be fully phased in to reflect the FFS 
spending quartiles. The Office of the Actuary in the Centers for 
Medicare & Medicaid Services (CMS)—the agency that administers the 
Medicare program—expects these benchmarks to be lower than the 
previous benchmarks in many areas. 

Objectives: 

This report examines the relationship between MA plan bids and 
Medicare FFS spending to cover the standard benefits for equivalent 
beneficiaries in their service areas. 

1. How do MA plan bids compare to FFS spending in their service areas 
overall and by plan type, FFS spending level, and payment benchmark? 

2. What is the association between the level of MAO market 
concentration and plan bids relative to FFS spending in their service 
areas? 

3. How do the components of MA plan bids compare by plan and market 
characteristics? 

Scope and Methodology: 

To compare bids to FFS spending, we analyzed contract year 2010 data 
on projected and actual enrollment and bids for 2,121 MA plans. 

We limited our analysis to the four major types of plans that account 
for over 99 percent of MA enrollment: health maintenance organizations 
(HMO), local preferred provider organizations (PPO), regional PPOs, 
and private FFS plans (PFFS). 

To focus on plans that compete for all eligible beneficiaries in their 
service area, we excluded plans with restricted enrollment—employer-
sponsored plans and special needs plans. 

We excluded plans in U.S. territories, plans that serve beneficiaries 
eligible for only Medicare Part B, and plans with 10 or fewer 
enrollees as of February 2010. 

For each plan, we computed a FFS spending amount comparable to each 
plan's bid using the plan's projected county enrollments to compute a 
weighted average of projected FFS spending in its service area. (See 
appendix I.) In doing so, we assumed that Medicare physician fees 
would remain at 2009 levels.[Footnote 18] 

To compare bids to FFS spending for a group of plans, we separately 
aggregated plan bids and FFS spending using February 2010 actual plan 
enrollments as weights. We did this so that small plans' bids would 
not overly influence our comparisons. 

* We distinguished plans that had more than half of their projected 
enrollment concentrated in areas in the highest quartile of county-
level FFS spending (770 plans) from all other plans (1,351 plans). 

* We differentiated between service areas with above average and below 
average benchmarks relative to FFS spending. In 2010, benchmarks 
averaged 12 percent higher than FFS spending for the plans we reviewed. 

We computed MAO market concentration as the percentage of enrollment 
of the three largest MAOs in a plan's service area. We then predicted 
plans' bids relative to FFS spending as a function of this measure 
when other factors are held constant. These factors included: 

* Service area FFS spending; 

* Service area benchmark; 

* Market share of the five largest MAOs nationwide; 

* Whether the plan was sponsored by one of the five largest MAOs 
nationwide; 

* Type of plan; 

* MA market penetration. 

We examined bid components relative to plans' total bids by combining 
plan reported data on the components into three major cost categories: 
medical expenses, nonmedical expenses (e.g., marketing and 
administration), and profits.[Footnote 19] We computed group averages 
of these data using February 2010 actual plan enrollments as weights. 

Background: 

The most common types of MA plans differ in their arrangements with 
providers and other features. 

* HMOs (66 percent of 2010 MA enrollment): Plans may choose which 
counties to serve; enrollees are generally restricted to seeing 
network providers. 

* Local PPOs (12 percent of 2010 MA enrollment): Plans may choose 
which counties to serve; enrollees may pay higher cost-sharing amounts 
if they use out-of-network providers. 

* Regional PPOs (7 percent of 2010 MA enrollment): Plans serve an 
entire state or multiple states and have provider networks. 

* PFFS plans (15 percent of 2010 MA enrollment): Plans may choose 
which counties to serve; in 2010, PFFS plans were not required to have 
networks; enrollees could see any Medicare provider that accepts the 
plan's payment terms. (Beginning in 2011, certain PFFS plans must have 
networks.) 

MA plans typically provide additional benefits not offered under FFS 
Medicare, such as reduced cost sharing or vision and dental coverage. 

The number of counties in plan service areas varied considerably. 
Roughly half of the plans we examined had service areas comprising 
seven or fewer counties. By contrast, about 6 percent had service 
areas comprising 100 or more counties. 

In June prior to the contract year beginning January 1, MA plans 
submit bids that consist of their projected cost of providing Medicare 
Part A and Part B services to an average beneficiary (risk-adjusted, 
or "standardized," for differences in health status) in each service 
area. Plans also report county-level estimates of expected enrollment 
and average beneficiary risk scores. 

Largely due to differences in use of services across the country, per 
capita spending in FFS Medicare is higher in some areas than in others. 

In the highest quartile of FFS spending, the range of spending was 
larger than all other quartiles combined. 

Table: County-level FFS Spending by Quartile, 2010: 

Highest quartile: 
Monthly	per-capita FFS spending: Average: $807; 
Monthly	per-capita FFS spending: Range: $744 to $1,306. 

Second highest quartile: 
Monthly	per-capita FFS spending: Average: $715; 
Monthly	per-capita FFS spending: Range: $691 to $744. 

Second lowest quartile: 
Monthly	per-capita FFS spending: Average: $665; 
Monthly	per-capita FFS spending: Range: $640 to $691. 

Lowest quartile: 	
Monthly	per-capita FFS spending: Average: $603; 
Monthly	per-capita FFS spending: Range: $423 to $640. 

Source: GAO analysis of CMS data. 

Note: Quartiles are based on CMS's 2010 estimates of county-level FFS 
spending per capita. Averages shown for each quartile are county-
weighted. 

[End of table] 

Overall, the distribution of MA enrollment by quartile of county FFS 
spending mirrored that of all Medicare beneficiaries. 

HMOs had the majority of their enrollment in the highest FFS spending 
areas. 

Local PPO and PFFS plan enrollment was located disproportionately in 
areas with lower FFS spending. 

Figure: Distribution of Enrollment by Quartile of County FFS Spending 
and by MA Plan Type, 2010: 

[Refer to PDF for image: stacked vertical bar graph] 

Percentage of Enrollment: 

Plan type: All Medicare; 
Enrollment: 46,835,000; 
Lowest Quartile: 14%; 
Second Lowest Quartile: 18%; 
Second Highest Quartile: 23%; 
Highest Quartile: 45%. 

Plan type: All MA Plans; 
Enrollment: 7,686,000; 
Lowest Quartile: 16%; 
Second Lowest Quartile: 16%; 
Second Highest Quartile: 22%; 
Highest Quartile: 48%. 

Plan type: HMO; 
Enrollment: 4,937,000; 
Lowest Quartile: 10%; 
Second Lowest Quartile: 10%; 
Second Highest Quartile: 21%; 
Highest Quartile: 59%. 

Plan type: Local PPO; 
Enrollment: 861,000; 
Lowest Quartile: 27%; 
Second Lowest Quartile: 24%; 
Second Highest Quartile: 25%; 
Highest Quartile: 24%. 

Plan type: Regional PPO; 
Enrollment: 470,000; 
Lowest Quartile: 9%; 
Second Lowest Quartile: 16%; 
Second Highest Quartile: 31%; 
Highest Quartile: 44%. 

Plan type: PFFS; 
Enrollment: 1,418,000; 
Lowest Quartile: 31%; 
Second Lowest Quartile: 31%; 
Second Highest Quartile: 22%; 
Highest Quartile: 16%. 

Source: GAO analysis of CMS data. 

Note: All Medicare enrollment is actual as of February 2010. These 
data exclude (1) plans other than HMOs, local PPOs, PFFS, and regional 
PPOs; (2) employer plans; (3) special needs plans; (4) plans with 
enrollment in Puerto Rico, Guam, or the Virgin Islands; (5) plans that 
serve beneficiaries eligible for only Medicare Pan B; and (6) plans 
with 10 or fewer enrollees. MA Plan bids are based on projected 
enrollment and are submitted prior to contract year 2010. Quartiles 
are based on CMS's 2010 estimates of county-level FFS spending per 
capita. 

[End of figure] 

In the highest FFS spending areas, nearly all MA enrollees lived in 
urban areas. 

In the lowest FFS spending areas, 29 percent of MA enrollees lived in 
rural counties. 

Figure: Distribution of MA Enrollment by Quartile of County FFS 
Spending, Urban versus Rural, 2010: 

[Refer to PDF for image: stacked vertical bar graph] 

Percentage of Enrollment: 

Highest quartile: 
Urban: 96%; 
Rural: 4%. 

Second Highest Quartile: 
Urban: 89%; 
Rural: 11%. 

Second Lowest Quartile: 
Urban: 77%; 
Rural: 23%. 

Lowest Quartile: 
Urban: 71%; 
Rural: 29%. 

Source: GAO analysis of CMS data. 

Note: These data exclude (1) pLans other than HMOs, local PPOs, PFFS, 
and regional PPOs; (2) employer plans; (3) special needs pLans; (4) 
plans with enrollment in Puerto Rico, Guam, or the Virgin Islands; (5) 
plans that serve beneficiaries eligible for only Medicare Part B; and
(6) pLans with 10 or fewer enrollees. PLan bids are based on projected 
enrollment. Quartiles are based on CMS's 2010 estimates of county-
level FFS spending per capita. 

Urban counties are those in metropolitan statistical areas. Rural 
counties are those outside of metropolitan statistical areas. 

[End of figure] 

Among plans with enrollment concentrated in the highest FFS spending 
areas, HMOs operated where average FFS spending was 6 percent to 9 
percent greater than areas served by other plan types. 

Table: Service Area FFS Spending for MA Plans Concentrated in the 
Highest Spending Areas, by Plan Type, 2010: 

Plan type: HMO: 
Monthly per-capita FFS spending: $869. 

Plan type: Local PPO: 
Monthly per-capita FFS spending: $821. 

Plan type: Regional PPO: 
Monthly per-capita FFS spending: $817. 

Plan type: PFFS: 
Monthly per-capita FFS spending: $798. 

Source: GAO analysis of CMS data. 

Notes: These data exclude (1) plans other than HMOs, local PPOs, PFFS, 
and regional PPOs; (2) employer plans; (3) special needs plans; (4) 
plans with enrollment in Puerto Rico, Guam, or the Virgin Islands; (5) 
plans that serve beneficiaries eligible for only Medicare Part B; and 
(6) plans with 10 or fewer enrollees. 

FFS spending is weighted by February 2010 actual plan enrollment. 

Plans concentrated in the highest spending areas were defined as those 
with more than 50 percent of their enrollment in counties that fall in 
the highest quartile of FFS spending per capita. Quartiles are based 
on CMS's 2010 estimates of per capita county FFS spending. 

[End of table] 

Summary of Findings: 

1. In aggregate, the only MA plan types with bids below service area 
FFS spending were HMOs and regional PPOs concentrated in areas that 
had the highest FFS spending or low benchmarks relative to FFS 
spending. 

2. After other market factors were taken into account, greater MAO 
market concentration was associated with higher bids relative to FFS 
spending. 

3. The shares of plans' bids represented by medical expenses, 
nonmedical expenses, and profits were similar across plan and market 
characteristics. 

Finding 1: 

In aggregate, the only MA plan types with bids below service area FFS 
spending were HMOs and regional PPOs concentrated in areas that had 
the highest FFS spending or low benchmarks relative to FFS spending. 

1: Overall, MA plans projected their costs of providing Medicare 
benefits to be less than FFS spending, but bids relative to FFS 
spending varied by and within plan type: 

Overall, MA plan bids were 98 percent of FFS spending in their service 
areas.[Footnote 20] 

HMOs were the only plan type that, in aggregate, submitted bids below 
FFS spending levels. 

All plan types exhibited wide variation in the comparison of their 
bids to FFS spending. 

Table: MA Plan Bids as a Percentage of FFS Spending, by Plan Type, 
2010: 

Plan type: All plan types; 
Overall: 98%; 
25th percentile: 94%; 
75th percentile: 109%. 

Plan type: HMO; 
Overall: 94%; 
25th percentile: 88%; 
75th percentile: 104%. 

Plan type: Local PPO; 
Overall: 105%; 
25th percentile: 100%; 
75th percentile: 111%. 

Plan type: Regional PPO; 
Overall: 100%; 
25th percentile: 98%; 
75th percentile: 110%. 

Plan type: PFFS; 
Overall: 109%; 
25th percentile: 104%; 
75th percentile: 112%. 

Source: GAO analysis of CMS data. 

Notes: These data exclude (1) plans other than HMOs, local PPOs, PFFS, 
and regional PPOs; (2) employer plans; (3) special needs plans; (4) 
plans with enrollment in Puerto Rico, Guam, or the Virgin Islands;
(5) plans that serve beneficiaries eligible for only Medicare Part B; 
and (6) plans with 10 or fewer enrollees. 

Data on bids and FFS spending are weighted by February 2010 actual 
plan enrollment. 

[End of table] 

1: Only HMOs and Regional PPOs concentrated in the highest FFS 
spending areas, in aggregate, submitted bids below service area FFS 
spending: 

Taken together, MA plans with enrollment concentrated in the highest 
FFS spending areas had bids below FFS spending. 

* Among these plans, HMO plans' bids were 89 percent of service area 
FFS spending. 

* Regional PPO plans' bids were 97 percent of service area FFS 
spending. 

Among plans with enrollment concentrated in lower FFS spending areas, 
plans of all types generally submitted bids in excess of FFS spending. 

Table: MA Plan Bids as a Percentage of FFS Spending and Enrollment of 
Plans Concentrated in the Highest Spending Areas, and for All Other 
Plans, 2010: 

Plan type: All plan types; 
Plans concentrated in the highest spending areas: 
Bids compared to FFS spending: 90%; 
Actual enrollment: 3,493,000; 
All other plans: 
Bids compared to FFS spending: 105%; 
Actual enrollment: 4,116,000. 

Plan type: HMO; 
Plans concentrated in the highest spending areas: 
Bids compared to FFS spending: 89%; 
Actual enrollment: 2,980,000; 
All other plans: 
Bids compared to FFS spending: 103%; 
Actual enrollment: 1,996,000. 

Plan type: Local PPO; 
Plans concentrated in the highest spending areas: 
Bids compared to FFS spending: 102%; 
Actual enrollment: 184,000; 
All other plans: 
Bids compared to FFS spending: 107%; 
Actual enrollment: 730,000. 

Plan type: Regional PPO; 
Plans concentrated in the highest spending areas: 
Bids compared to FFS spending: 97%; 
Actual enrollment: 249,000; 
All other plans: 
Bids compared to FFS spending: 104%; 
Actual enrollment: 209,000. 

Plan type: PFFS; 
Plans concentrated in the highest spending areas: 
Bids compared to FFS spending: 102%; 
Actual enrollment: 80,000; 
All other plans: 
Bids compared to FFS spending: 109%; 
Actual enrollment: 1,181,000. 

Source: GAO analysis of CMS data. 

Notes: These data exclude (1) plans other than HMOs, local PPOs, PFFS, 
and regional PPOs; (2) employer plans; (3) special needs plans (4) 
plans with enrollment in Puerto Rico, Guam, or the Virgin Islands; (5) 
plans that serve beneficiaries eligible for only Medicare Part B; and 
(6) plans with 10 or fewer enrollees. 

Data on bids and FFS spending are weighted by February 2010 actual 
plan enrollment. 

Plans concentrated in the highest spending areas were those with more 
than 50 percent of their enrollment in counties in the highest 
quartile of FFS spending per capita. Quartiles are based on CMS's 2010 
estimate of per capita county FFS spending. 

[End of table] 

1: In aggregate, only HMOs and RPPOs in service areas where benchmarks 
were relatively close to FFS spending submitted bids lower than FFS 
spending: 

MA bids tended to be lower than FFS spending in areas where benchmarks 
were closer to FFS spending. 

Among plans that served areas with benchmarks closer to FFS spending 
levels, HMOs had bids that, in aggregate, were 89 percent of FFS 
spending. 

Among plans that served areas with high benchmarks relative to FFS 
spending, all plan types submitted bids that, in aggregate, were more 
than FFS spending. 

Table: MA Plan Bids as a Percentage of FFS Spending, by Plan Type and 
Benchmark, 2010: 

Plan type: All plan types; 
Benchmark less than 112 percent of FFS spending: 92%; 
Benchmark greater than 112 percent of FFS spending: 105%. 

Plan type: HMO; 
Benchmark less than 112 percent of FFS spending: 89%; 
Benchmark greater than 112 percent of FFS spending: 102%. 

Plan type: Local PPO; 
Benchmark less than 112 percent of FFS spending: 100%; 
Benchmark greater than 112 percent of FFS spending: 109%. 

Plan type: Regional PPO; 
Benchmark less than 112 percent of FFS spending: 99%; 
Benchmark greater than 112 percent of FFS spending: 108%. 

Plan type: PFFS; 
Benchmark less than 112 percent of FFS spending: 107%; 
Benchmark greater than 112 percent of FFS spending: 110%. 

Source: GAO analysis of CMS data. 

Notes: These data exclude (1) plans other than HMOs, local PPOs, PFFS, 
and regional PPOs; (2) employer plans; (3) special needs plans; (4) 
plans with enrollment in Puerto Rico, Guam, or the Virgin IsLands; (5) 
plans that serve beneficiaries eligible for only Medicare Part B; and 
(6) plans with 10 or fewer enrollees. 

Data on bids and FFS spending are weighted by February 2010 actual 
plan enrollment. 

On average, 2010 benchmarks were 112 percent of FFS spending for plans 
in our study. 

[End of table] 

[End of Finding 1] 

Finding 2: 

After other market factors were taken into account, greater MAO market 
concentration was associated with higher bids relative to FFS spending. 

2: Nearly all of the MA plans we studied operated in areas 
characterized by a high degree of market concentration among MAOs: 

Nearly all plans served areas where the three dominant MAOs accounted 
for the majority of all MA enrollment. 

Figure: Distribution of Plans by Market Share of the Three Dominant 
MAOs in a Plan's Service Area: 

[Refer to PDF for image: vertical bar graph] 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 25; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 26; 
Number of Plans: 2. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 27; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 28; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 29; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 30; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 31; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 32; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 33; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 34; 
Number of Plans: 8. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 35; 
Number of Plans: 5. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 36; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 37; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 38; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 39; 
Number of Plans: 3. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 40; 
Number of Plans: 1. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 41; 
Number of Plans: 7. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 42; 
Number of Plans: 3. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 43; 
Number of Plans: 4. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 44; 
Number of Plans: 0. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 45; 
Number of Plans: 10. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 46; 
Number of Plans: 10. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 47; 
Number of Plans: 9. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 48; 
Number of Plans: 1. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 49; 
Number of Plans: 24. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 50; 
Number of Plans: 7. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 51; 
Number of Plans: 18. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 52; 
Number of Plans: 20. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 53; 
Number of Plans: 20. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 54; 
Number of Plans: 32. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 55; 
Number of Plans: 55. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 56; 
Number of Plans: 40. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 57; 
Number of Plans: 24. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 58; 
Number of Plans: 28. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 59; 
Number of Plans: 21. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 60; 
Number of Plans: 40. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 61; 
Number of Plans: 29. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 62; 
Number of Plans: 32. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 63; 
Number of Plans: 28. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 64; 
Number of Plans: 28. 	

Market Share of the Three Dominant MAOs in a Plan's Service Area: 65; 
Number of Plans: 31. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 66; 
Number of Plans: 24. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 67; 
Number of Plans: 31. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 68; 
Number of Plans: 22. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 69; 
Number of Plans: 49. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 70; 
Number of Plans: 39. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 71; 
Number of Plans: 43. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 72; 
Number of Plans: 46. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 73; 
Number of Plans: 48. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 74; 
Number of Plans: 43. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 75; 
Number of Plans: 31. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 76; 
Number of Plans: 49. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 77; 
Number of Plans: 51. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 78; 
Number of Plans: 46. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 79; 
Number of Plans: 57. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 80; 
Number of Plans: 51. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 81; 
Number of Plans: 61. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 82; 
Number of Plans: 48. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 83; 
Number of Plans: 59. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 84; 
Number of Plans: 75. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 85; 
Number of Plans: 46. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 86; 
Number of Plans: 86. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 87; 
Number of Plans: 53. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 88; 
Number of Plans: 60. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 89; 
Number of Plans: 44. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 90; 
Number of Plans: 47. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 91; 
Number of Plans: 54. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 92; 
Number of Plans: 28. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 93; 
Number of Plans: 58. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 94; 
Number of Plans: 85. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 95; 
Number of Plans: 52. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 96; 
Number of Plans: 41. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 97; 
Number of Plans: 41. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 98; 
Number of Plans: 34. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 99; 
Number of Plans: 23. 

Market Share of the Three Dominant MAOs in a Plan's Service Area: 100; 
Number of Plans: 0. 

Source: GAO analysis of CMS data. 

Note: These data exclude (1) plans other than HMOs, local PPOs, PFFS, 
and regional PPOs; (2) employer plans; (3) special needs plans; (4) 
plans with enrollment in Puerto Rico, Guam, or the Virgin Islands; (5) 
plans that serve beneficiaries eligible for only Medicare Part B; and 
(6) plans with 10 or fewer enrollees. 

[End of figure] 

2: Greater MAO market concentration associated with higher bids 
relative to FFS spending, other factors held constant: 

Plans' predicted bids relative to FFS spending rise as the market 
concentration increases and other factors remain constant: 

* A 10 percentage point increase in market share held by the three 
dominant MAOs is associated with a 1.1 percent increase in predicted 
bids relative to FFS spending. 

* For example, as the market share of the three dominant MAOs 
increases from 50 percent to 90 percent, plans' predicted bids 
increase relative to FFS spending from 98 percent to 102 percent. 

2: At all levels of market concentration, plans sponsored by the top 
five MAOs nationwide have predicted bids relative to FFS spending that 
exceed those of other plans, other factors held constant: 

At all levels of market concentration, the predicted bids of plans 
sponsored by one of the top five MAOs nationwide exceed FFS spending 
levels when other factors are held constant. 

As market concentration rises from 50 percent to 90 percent, predicted 
bids as a percentage of FFS spending increase from 102 percent to 104 
percent for plans sponsored by a top five MAO, compared to 95 percent 
to 100 percent for all other plans. 

2: Market concentration not the most important factor associated with 
variation in plans' bids relative to FFS spending: 

Overall, our analysis accounted for nearly 65 percent of the variation 
in plans' bids relative to FFS spending. 

Three factors accounted for most of the explained variation: 

* Service area FFS spending; 

* Service area benchmark; 

* Plan type. 

Market concentration, along with MA market area penetration, market 
share of the five largest MAOs nationwide, and plan sponsorship by one 
of those five MAOs, accounted for the remaining explained variation. 

[End of Finding 2] 

Finding 3: 

The shares of plan bids represented by medical expenses, nonmedical 
expenses, and profits were similar across plan and market 
characteristics. 

3: Generally, the shares of medical expenses and nonmedical expenses 
were similar for HMOs, local PPOs, and PFFS plans: 

On average, the share of medical expenses was 85 percent or more. 

On average, the share of nonmedical expenses ranged from about 9 
percent to 11 percent. 

On average, the share of profit was similar for the three types of 
plans shown. 

Figure: Distribution of MA Plan Bid Components by Plan Type, 2010 
[Footnote 21]: 

Bid components as a percentage of total bid: 
						
Plan type: HMO; 
Medical expenses: 86.6%; 
Nonmedical expenses: 8.6%; 
Profit: 4.5%. 

Plan type: Local PPO; 
Medical expenses: 86.6%; 
Nonmedical expenses: 9.8%; 
Profit: 3.6%. 

Plan type: PFFS;
Medical expenses: 85.0%; 
Nonmedical expenses: 10.9%; 
Profit: 4.0%. 

Source: GAO analysis of CMS data. 

Notes: These data exclude (1) plans other than HMOs, local PPOs, and 
PFFS plans; (2) employer plans; (3) special needs plans; (4) plans 
with enrollment in Puerto Rico, Guam, or the Virgin Islands; (5) plans 
that serve beneficiaries eligible for only Medicare Part B; and (6) 
plans with 10 or fewer enrollees. 

Bid data are weighted by February 2010 actual enrollment. Totals may 
not sum due to rounding. 

[End of figure] 

3: On average, the shares of bids representing medical expenses, 
nonmedical expenses, and profit were consistent across market 
characteristics: 

Regardless of differences across market area characteristics, the 
average share of: 

* medical expenses was about 86 percent to 87 percent, 

* nonmedical expenses was about 9 percent to 10 percent, and, 

* profit was about 4 percent to 5 percent.[Footnote 22] 

Table: Distribution of Bid Components by Plan and Market 
Characteristics, 2010: 

By plan bids relative to FFS spending: 

Plans with bids above FFS spending: 
Medical expenses: 86.7%; 
Nonmedical expenses: 9.3%; 
Profit: 4.0%%. 

Plans with bids below FFS spending: 
Medical expenses: 86.5%; 
Nonmedical expenses: 9.2%; 
Profit: 4.3v
			
By service area benchmarks relative to FFS spending[A]: 

Plans with benchmarks above 112 percent of FFS spending: 
Medical expenses: 85.8%; 
Nonmedical expenses: 9.5%; 
Profit: 4.7%. 

Plans with benchmarks below 112 percent of FFS spending: 
Medical expenses: 87.3%; 
Nonmedical expenses: 9.0%; 
Profit: 3.7%. 
			
By service area level of FFS spending: 

Plans concentrated in highest spending areas: 
Medical expenses: 87.3%; 
Nonmedical expenses: 8.7%; 
Profit: 4.0%. 

All other plans: 
Medical expenses: 85.9%; 
Nonmedical expenses: 9.8%; 
Profit: 4.3%. 

Source: GAO analysis of CMS data. 

Notes: These data exclude (1) plans other than HMOs, local PPOs, PFFS, 
and Regional PPOs; (2) employer plans; (3) special needs plans; (4) 
plans with enrollment in Puerto Rico, Guam, or the Virgin Islands; (5) 
pLans that serve beneficiaries eligible for only Medicare Part B; and 
(6) plans with 10 or fewer enrollees. 

Bid data are weighted by February 2010 actual enrollment. Totals may 
not sum due to rounding. 

[A] On average, 2010 benchmarks were 112 percent of FFS spending for 
the plans in our study. 

[End of table] 

3: More than a third of MA enrollees were in plans that allocated less 
than 85 percent of their bid to medical expenses: 

Figure: Distribution of MA Enrollees by Share of Plan Bids Allocated 
to Medical Expenses, 2010: 

[Refer to PDF for image: pie-chart] 

Medical expenses 90% or more: 27%; 
Medical expenses 85% to 89%: 38%; 
Medical expenses 80% to 84%: 27%; 
Medical expenses less than 80%: 9%. 

Source: GAO analysis of CMS data. 
	
Notes: These data exclude (1) plans other than HMOs, local PPOs, PFFS, 
and regional PPOs; (2) employer plans; (3) special needs plans; (4) 
plans with enrollment in Puerto Rico, Guam, or the Virgin Islands; (5) 
plans that serve beneficiaries eligible for only Medicare Part B; and 
(6) plans with 10 or fewer enrollees. 

The distribution of MA enrollees by the share of plans' bids allocated 
to medical expenses is based on shares rounded to the nearest whole 
percent. Due to rounding, the distribution percentages do not sum to 
100. 

[End of figure] 

[End of Finding 3] 

Appendix I: GAO's Calculation of MA Plans' Bids and Benchmarks 
Relative to FFS Spending from County-Level Data: 

[Figure: Refer to PDF for image: illustration] 

County-Level Input Data: 
* Risk-adjusted FFS spending estimates[A]. 

County-Level Weighting Factor: 
* Plan's projected enrollment. 

Service Area Data: 
* Plan's risk-adjusted bid; 
* Service area FFS spending comparable to plan's risk-adjusted bid 
[italics]; 
* Plan's risk-adjusted benchmark. 

Bid as a percentage of FFS spending: derived from: 
* Plan's risk-adjusted bid; 
* Service area FFS spending comparable to plan's risk-adjusted bid 
[italics]. 

Benchmark as a percentage of FFS spending[italics]: derived from: 
* Service area FFS spending comparable to plan's risk-adjusted bid 
[italics]; 
* Plan's risk-adjusted benchmark. 

[A] We assumed that Medicare physician fees would remain at 2009 
levels. 

Items in italics were computed by GAO using CMS data. 

[End of figure] 

[End of briefing slides] 

Footnotes: 

[1] The term bid can be confusing because no competitive bidding takes 
place. If CMS accepts plan bids, it signs contracts with the MAOs. 

[2] MA plans must cover Medicare Part A and Part B benefits except 
hospice care. Medicare Part A includes inpatient hospital, skilled 
nursing, and some home health services. Medicare Part B includes 
physicians' services, outpatient care, and durable medical equipment. 

[3] In this report, FFS spending refers to our projections of service 
area spending which were developed by adjusting CMS's county-level FFS 
spending projections. 

[4] From 2007 through 2010, county benchmarks were generally updated 
annually by the overall growth in Medicare expenditures. Benchmarks 
for regional MA plans are updated by combining the county benchmarks 
in each region with a weighted average of regional plan bids. 

[5] See Patient Protection and Affordable Care Act, Pub. L. No. 111- 
148, § 3201, 124 Stat. 119, 442 (2010), as amended by the Health Care 
and Education Reconciliation Act of 2010, Pub. L. No. 111-152, § 1102, 
124 Stat. 1029, 1040 (2010). For purposes of this report, references 
to PPACA include the amendments made by the Health Care and Education 
Reconciliation Act of 2010. 

[6] CMS will rank all counties from highest to lowest by per capita 
FFS spending and divide them into quartiles. The new benchmark formula 
will be a product of county FFS spending and the fixed percentages for 
each quartile specified in PPACA. The new benchmarks will be phased in 
gradually from 2012 to 2017. PPACA also stipulated that plans with 
high quality ratings, new plans, or plans with low enrollment may 
qualify for benchmark increases. In addition, PPACA ties the rebates 
plans receive to measures of plan performance. 

[7] The highest quartile is composed mainly of counties in 
Metropolitan Statistical Areas. 

[8] Memorandum from CMS's Chief Actuary, Estimated Financial Effects 
of the "Patient Protection and Affordable Care Act," as Amended, Apr. 
22, 2010. 

[9] See Congressional Budget Office, Comparison of Projected 
Enrollment in Medicare Advantage Plans and Subsidies for Extra 
Benefits Not Covered by Medicare Under Current Law and Under 
Reconciliation Legislation Combined with H.R. 3590 as Passed by the 
Senate, Mar. 19, 2010. 

[10] To focus on plans that compete for all eligible beneficiaries in 
their service area, we excluded plans with restricted enrollment-- 
employer-sponsored plans and special needs plans. We also excluded 
plans in U.S. territories, plans that serve beneficiaries eligible for 
only Medicare Part B, and plans with 10 or fewer enrollees as of 
February 2010. 

[11] CMS's Office of the Actuary provided an adjustment factor. 

[12] Plans' bids and benchmarks are based on projected enrollment. 
Plans' projected enrollment will be referred to as enrollment unless 
otherwise stated. 

[13] Profit or profit margins refer to MA organizations' remaining 
revenue after medical and nonmedical expenses are paid. 

[14] Congressional Budget Office, Geographic Variation in Health Care 
Spending (Washington, D.C.: February 2008). 

[15] Areas that had the highest bids relative to FFS spending included 
Seattle, Wash.; Sacramento, Calif.; Buffalo, N.Y.; Portland, Ore.; and 
Providence, R.I. Areas that had the lowest bids relative to FFS 
spending included Miami, Fla.; Los Angeles, Calif.; Tampa, Fla.; Las 
Vegas, Nev.; and Riverside, Calif. 

[16] Medicare Part A services include inpatient hospital, skilled 
nursing, and some home health services. Medicare Part B services 
include physicians' services, outpatient care, and durable medical 
equipment. 

[17] In general, MA payments exceed plan bids and typically exceed FFS 
spending, even when bids are below FFS spending. 

[18] CMS's Office of the Actuary provided an adjustment factor. 

[19] Profits or profit margins refer to MA organizations' remaining 
revenue after medical and nonmedical expenses are paid. 

[20] In general, MA payments exceed plan bids and typically exceed FFS 
spending, even when bids are below FFS spending. 

[21] Regional PPOs are excluded due to the small number of MAOs that 
offer those plans. 

[22] CMS requires that the share of profit for each plan sponsor does 
not exceed plus or minus 1.5 percent of its other lines of business. 

[End of section] 

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