Medicare Provider Reimbursement Manual Part 2, Provider Cost Reporting Forms and Instructions, Chapter 41, Form CMS-2540-10
This transmittal introduces Chapter 41, Skilled Nursing Facility and Skilled Nursing Facility
Complex Cost Report, Form CMS-2540-10, which contains instructions for the completion of
the new cost report forms to be filed by skilled nursing facilities (SNF’s) and SNF complexes.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: May 01, 2011
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