Provider Reimbursement Manual Part 2, Provider Cost Reporting Forms and Instructions, Chapter 35, Form CMS-2540-96
This transmittal updates Chapter 35, Skilled Nursing Facility Complex Cost Report, and Form CMS
2540-96, to reflect further clarification to existing instructions. This transmittal introduces 23
additional RUGs (RUG-IV) required for reimbursement for services on and after October 1, 2010.
Worksheet S-7 is included in this Transmittal to provide a sample of the subscripted lines needed to
implement RUG-IV. Line 45 will be subscripted as lines 45.01 through 45.23 to accommodate the
23 additional RUGs.
Issued by: Centers for Medicare & Medicaid Services (CMS)
Issue Date: September 01, 2010
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