In Re the Rate Appeal of Benedictine Health Center

OPINION

HANSON, Justice.

Appellant Benedictine Health Center (Benedictine), a nursing facility, challenges the rate established by respondent Department of Human Services (DHS) for medical assistance reimbursement for the reporting years ending September 30, 1994 and 1995. Specifically, Benedictine objects to the disallowance of the amount by which its payments to a self-insured employee health benefit plan (the Plan) exceed the liabilities incurred by the Plan for medical claims made during each reporting period.1 Benedictine argues that the payments are akin to premiums paid for commercial…