Notes

* Exhibit 8.2 can be found online at www.cms.gov/cmsforms/downloads/CMS1500805.pdf

1. Pearl Diver Technologies, “Medicare Paying for Surgeries on Dead Patients?” PR Newswire, September 6, 2011, www.prnewswire.com/news-releases/medicare-paying-for-surgeries-on-dead-patients-129329998.html

2. Ibid

3. Pear Robert, “Report Links Dead Doctors to Payments by Medicare,” New York Times, July 9, 2008. www.nytimes.com/2008/07/09/washington/09fraud.html?ref=us

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