Reduction of the balance due on a patient’s financial account because of his or her financial status. A hardship waiver can vary from 25% to 100% of the bill and must be documented before a decision is made in these cases. Current guidelines on poverty income are used to determine eligibility for uncompensated services under the Hill-Burton program, the Community Services Block Grant program, and the Head Start program. Physicians may choose to follow these guidelines to direct patients to government-sponsored programs, obtain public assistance, and determine who is eligible for a hardship waiver. The physician may elect to collect the third-party payer’s portion of the bill and adjust off the patient portion of the charge. A written policy about what qualifies a patient for a financial hardship discount must be created because it may be construed as discriminatory if not given to other patients consistently.

Government agency or privately owned entity that collects funds from the public to put in stocks, bonds, money market accounts, bank deposits, or loans. There are depository institutions (banks, savings and loan associations, savings banks, and credit unions) and nondepository institutions (insurance companies and pension plans).

Provisions of the Railroad Retirement Act for transfers between the trust funds and the Social Security Equivalent Benefit Account of the Railroad Retirement program. It places each trust fund in the same position as if railroad employment had always been covered under Social Security.

Financial institution such as a bank, savings and loan association, or credit union that takes in deposits from the public and makes loans to individuals who need credit.

Under the Medicare program, economic restrictions for outpatient rehabilitation services became effective after July 1, 2003. These affect physical therapy, occupational therapy, and speech-language pathology insurance claims submitted by physicians, nurse practitioners, clinical nurse specialists, physician’s assistants, physical therapists, occupational therapists, and speech-language pathologists.