Medicare Managed Care Manual (Pub. 100-16), Ch. 17b § 190.1
Self Insurance
190.1 - Self Insurance
(Rev. 4, 10-01-01)
If the cost-based HMO/CMP self-insures for the cost of services by maintaining
independently, or as part of a group or pool, a self insurance fund, the costs of payments
into such a fund are not allowable. Other types of self-insurance funds are subject to the
rules contained in Chapter 21 of the “Provider Reimbursement Manual” (Pub. 15), Part I.