This report was authored by Richard L. Nicholas.  Mr. Nicholas has been in the TPA, managed care and employee benefits industries for over 26 years, having served in executive capacities with the largest payers in the nation.  He is the author of a book on corporate healthcare cost management techniques and he has written for, and been quoted in, numerous publications including the Wall Street Journal, USA Today and Healthcare Horizons.  Mr. Nicholas has spoken extensively at industry conferences and has testified as an expert witness at hearings before the U.S. Congress, Committee on Ways and Means.

This report was written with information and data compiled from a review of the literature and pertinent legal cases and interviews with, and surveys of, PPO aggregators and claim re-pricers; PPO network managers and provider network contractors; insurance carrier, HMO, TPA and other managed care executives; plan sponsors; revenue recovery auditors; healthcare attorneys; state insurance department representatives and managed care regulators; trade association spokespeople; and a variety of industry analysts, experts and veterans.