The U.S. Supreme Court once observed that, "The Social Security Act is among the most intricate ever drafted by Congress. Its Byzantine construction...makes the Act almost unintelligible to the uninitiated." We represent a broad range of providers and health maintenance organizations in connection with Medicare and Medicaid reimbursement matters including reimbursement planning, analysis and audits. We regularly appear before administrative judicial bodies as well as federal and state courts in connection with such matters.