Medicaid program for beneficiaries who need help in paying for Medicare services. The beneficiary must have Medicare Part A and limited income and resources. For those who qualify, the Medicaid program pays Medicare Part A premiums, Part B premiums, and Medicare deductibles and coinsurance amounts for Medicare services.

Retirement plan that conforms to the regulations contained in Section 401(a) of the Internal Revenue Code. It is established and maintained by an employer to provide for benefits to employees over a period of years after retirement. Qualified plans are approved by the Internal Revenue Service. The employer’s contributions are considered a deduction in determining the employer’s taxable income, not considered as employee earnings, and not taxable to the employee. Earnings of the pension plan are not subject to income tax.

In workers’ compensation, a trained rehabilitation consultant who meets established criteria to administer vocational rehabilitation counseling and benefits to employees who have been injured at work.

Type of disability income insurance that gives benefits to employees when they are unable to work because of injury or illness that is not work related.

Particularly difficult situations such as extreme age, complication of total body hypothermia, controlled hypotension, or emergency condition for which a CPT add-on code (99100, 99116, 99135, or 99140) is used when an anesthesia service is provided.