HealthPartners, Inc. v. Bernstein

OPINION

HALBROOKS, Judge.

Relator HealthPartners, Inc. challenges the decision of the Commissioner of the Minnesota Department of Commerce denying its appeal of its MCHA assessments for the years 1997, 1998, and 1999. HealthPartners argues that the payments it received pursuant to Medicare cost contracts were not payments received “for coverage” under Minn.Stat. § 62E.02, subd. 23 (2002). As a result, HealthPart-ners contends, the payments are not in-cludable in its “total accident and health insurance premium[s]” under Minn.Stat. § 62E.11, subd. 5 (2002), for purposes of determining its annual…