Asset account established by a life insurance company detached from other funds and used primarily for investments for a retirement plan.
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An account established or maintained by an insurance company under which the income, gains and losses of that specific account are credited or charged without consideration of the income and investment results of the other assets of the insurance company.

Type of agreement for funding a pension plan in which a pension’s assets are invested through an insurance company’s separate account. This agreement does not guarantee investment performance. Also called investment facility contract .

Type of guaranteed investment agreement in which funds for the agreement are placed in the insurance company’s separate account.

Procedure that is an integral part of a larger procedure and does not need a separate code, unless performed independently and not immediately related to other services. The phrase (separate procedure) appears at the end of the specific description of codes listed in the Current Procedural Terminology (CPT) code book. See also complete procedure to learn the difference between separate and complete. See also partial procedure .

Diseased conditions following, and usually resulting from, a previous disease.

1. Code numbers inserted on claim forms by order, level, or rank. 2. In diagnostic coding for the outpatient setting, first list the primary diagnosis, which is the main reason for the encounter. The secondary diagnosis, listed subsequently, may contribute to the condition or define the need for a higher level of care but is not the underlying cause. Always code the underlying disease first, which is referred to as the etiology . In the inpatient setting, first list the principal diagnosis, which is obtained after the study that prompted the hospitalization. 3. In procedural coding, code the primary surgical procedure and then list secondary or adjunct procedures.

Reduction of funds to be used for benefits or administrative costs from a federal account based on the requirements specified in the Gramm-Rudman-Hollings Act.

In workers’ compensation cases, any injury or illness that occurs in a place of employment or in connection with any employment requiring inpatient hospitalization for a period in excess of 24 hours for other than medical observation or in which an employee suffers a loss of any member of the body or suffers any serious degree of permanent disfigurement.