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Specifically, as finalized, paragraph (a) of 425.674 specifies that upon the reopening of an initial determination pursuant to 425.315(a)(4), CMS will use the methodology set forth in 425.674 to account for the impact of improper payments when: (1) determining savings or losses for the relevant performance year in accordance with 425.315 in order to issue a revised initial determination, and (2) adjusting the benchmark by recalculating benchmark year expenditures in the event that we recalculate a payment determination and issue a revised initial determination for the corresponding performance year in a prior agreement period

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doi: 10.1177/1756284820968423 141

Swihart, K.-J