Unfunded supplemental actuarial value (Pensions)

The amount by which Supplemental Actuarial Value exceeds Actuarial Asset Value.

Unfunded Unapproved Retirement Benefits Scheme (UURBS)

Pension arrangement for which IR approval is not sought and under which there is no pre-funding. The employer provides benefits out of income for employees earning more than the earnings cap. See FUNDED UNAPPROVED RETIREMENT BENEFITS (FURBS).

Unified Medical Group Association (UMGA)

See: American Medical Group Association (AMGA) .

Unified Medical Language System (UMLS)

Database created by the National Library of Medicine (NLM) to assist the development of computer systems that behave as if they “understand” the meaning of the language of biomedicine and health. It is divided into three components termed Knowledge Sources (UMLS Metathesaurus, the SPECIALIST Lexicon, and the UMLS Semantic Network). NLM produces and distributes the UMLS Knowledge Sources (databases) and associated software tools (programs) for use by system developers in building or enhancing electronic information systems that create, process, retrieve, integrate, and/or aggregate biomedical and health data and information, as well as in informatics research.

Unified tax credit (Estate)

A tax credit used to offset certain tax liabilities.

Uniform accrual

The method of determining benefits for early leavers under the terms of the ‘preservation’ conditions of social security legislation. Retirement benefits are treated as being earned equally over the period of potential pensionable service to normal pension date.

Uniform Bill (UB-04) claim form

Insurance claim form developed by the National Uniform Billing Committee for hospital inpatient billing and payment transactions put into use by 2008. It replaces the Uniform Bill (UB-92) claim form. In the Medicare program, this is known as the CMS-1450 Medicare Uniform Institutional Provider Bill claim form . See CMS-1450 . For electronically transmitted institutional claims, the 837i replaces the paper UB-04.

Uniform Bill (UB-82) claim form

Uniform Bill insurance claim form developed by the National Uniform Billing Committee for hospital inpatient billing and payment transactions in use from 1983 to 1993. It was replaced with the Uniform Bill (UB-92) claim form.

Uniform Bill (UB-92) claim form

Institutional uniform claim form developed by the National Uniform Billing Committee for hospital inpatient billing and payment transactions in use from 1994. The Centers for Medicare and Medicaid Services (CMS) refers to this as the CMS-1450 claim form. The UB-92 replaced the Uniform Bill (UB-82) claim form that was also referred to as HCFA-1450 . The UB-92 will be replaced with the Uniform Bill (UB-04) claim form in 2008. For electronically transmitted institutional claims, the 837i replaces the paper UB-92.

Uniform Billing Code of 1982 (UB-82)

Code system for institutional providers developed by the National Uniform Billing Committee for hospital inpatient billing and payment transactions in use from 1983 to 1993. Also see Uniform Bill (UB-82) claim form .