Medicare Financial Management Manual (Pub. 100-06), Ch. 1 § 180.7
Pension Costs - (Rev. 1, 08-30-02)
180.7 - Pension Costs - (Rev. 1, 08-30-02)
A1-1221.7, B1-4221.7
The contractor shall identify pension plan expenses included in fringe benefits, Column
D.