TrailBlazer Health Enterprises, LLC, Understated Its Medicare Segment Pension Assets and Understated Medicare's Share of the Medicare Segment Excess Pension Assets 

TrailBlazer Health Enterprises, LLC (TrailBlazer), understated the Medicare segment pension assets by $1.2 million as of April 30, 2013. In addition, TrailBlazer understated Medicare's share of the Medicare segment excess pension assets by $1.2 million as of April 30, 2013, as a result of the Medicare segment closing.