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On February 16, 2012, the Centers for Medicare & Medicaid Services (CMS) published proposed rules for reporting and returning overpayments. While providers and suppliers have been reporting and returning overpayments from the Medicare program for years, section 6402(a) of the Patient Protection & Affordable Care Act  established a new section of the Social Security Act that essentially requires a provider or supplier receiving an overpayment from the Medicare program to report it in writing and return it to the appropriate entity, at the correct address.