LOKEN, Circuit Judge.
The issue in this Medicare provider reimbursement case is whether SSM Rehabilitation Institute ("SSM") is entitled to a "new hospital" exemption because its provider certification was changed from long-term care hospital to rehabilitation hospital. An exemption would change the base year to which inflation cost adjustments were applied, resulting in significantly increased reimbursements during the 1984-1987 period. The Secretary of Health and...
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