CGS Administrators, LLC, Understated Its CIGNA Pension Plan for Certain Former Employees Medicare Segment Pension Assets and Understated Medicare's Share of Excess Pension Assets 

CGS Administrators, LLC (CGS), understated the Medicare segment pension assets by $311,000 as of May 31, 2011. In addition, CGS understated Medicare's share of the Medicare segment excess pension assets by $309,000 as of May 31, 2011, as a result of the Medicare segment closing.