FICCI Working Paper On Health Insurance Fraud
FICCI Working Paper onHealth Insurance Fraud
ACKNOWLEDGEMENTMs. Meena Kumari, Joint Director, IRDA2.Mr Alam Singh, Assistant Managing Director, Milliman3.Ms Malti Jaswal, Consultant, Project TPA GIPSA4.Mr Jagbir Sodhi, Director, Swiss Re5.Dr Somil Nagpal, Senior Health Specialist, World Bank6.Dr Praneet Kumar, Chairman, Technical Committee, NABH & CEO, BLK Super SpecialtyHospital7.Dr C H Asrani, Chief Executive, X-Claim8.Mr Shreeraj Deshpande, Head - Health Insurance, Future Generali India InsuranceCompany Ltd9.Mr Nazeem Khan, VP, ICICI LombardHealth Insurance Fraud1.FICCI Working Paper onFICCI is deeply indebted to the Health Insurance Advisory Group for focussing on HealthInsurance Fraud as one of the areas of intervention. FICCI is especially thankful to theWorking Group on Health Insurance Fraud for having conceptualized and developed theWorking Paper in a an extremely short span of time. We are particularly thankful to thefollowing people for their unrelenting and unabated support and co-operation:
Content1. Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 012. Defining Fraud & Abuse . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 023. Managing Fraud . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05(A)Process improvements or modifications . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 05(B)Industry Intervention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 07(C)Government or Regulatory Interventions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11ANNEXURES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Annexure A: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13Indian Penal System Code (IPC) and Indian Contract ActAnnexure B: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14USA Legal FrameworkAnnexure D: Commonly use Figures and alert . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19Annexure F:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23EducationAnnexure G . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26Defining Levels of Misconduct/fraud and Potential ResponsesAnnexure H: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32Medical Council of India – Code of EthicsAnnexure I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35Legal letter sampleFICCI Working Paper onAnnexure E:. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22Intimation to insurer or TPAHealth Insurance FraudAnnexure C: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17Extracts from IRDA Guidelines on Fraud
FICCI Health Insurance Working GroupTackling Fraud in Health Insurance1.IntroductionThere is a growing concern among the insurance industry about the increasing incidence ofabuse and fraud in health insurance. FICCI sub group on health insurance fraud was set upto deliberate upon the issue and come up with a working paper on health insurance abuseand fraud management for the practitioners within the health insurance industry and tosuggest a framework of best practices. This paper is the result of sub-groups efforts anddeliberations over a short period of 12 weeks.Industry ConsiderationsTime-frame to yield resultsProcess improvements ormodificationsCompany specific, no industryinterventionImmediateIndustry interventionIndustry bodies endorsing, withvery little regulatory orgovernment interventionShort/medium-termGovernment or regulatoryinterventionIndustry intervention insufficientalone, regulatory or governmentintervention requiredMedium/long-termAfter presentation of this initial working paper and receipt of feedback from widercommunity of all stakeholders, the FICCI sub group will consider producing a more formal"white paper", incorporating concepts and further recommendations that are likely toemerge from expanding the dialogue to more members of the industry, consumer bodiesand providers. The aim of the white paper will be to detail individual company level actions,potential industry level actions and regulatory actions which can impact health insurancefraud.Health Insurance FraudCategoryFICCI Working Paper onThe paper begins with definition of fraud and abuse, different parties involved in varioustypes of health insurance fraud, triggers that represent possible presence of abuse andfraud and the actions that could be considered at various levels. The paper also capturesthe issues concerning inadequate legal provisions and concerning code of conduct formedical practitioners. The ideas presented here can be categorised into one of three broadareas:01
2. Defining Fraud & AbuseIt is a matter of concern that 'insurance fraud' is not defined under the Indian InsuranceAct. IRDA recently quoted the definition provided by the International Association ofInsurance Supervisors (IAIS) which defines fraud as "an act or omission intended to gaindishonest or unlawful advantage for a party committing the fraud or for other relatedparties."Other instruments within the Indian legal system, such as the Indian Penal Code (IPC) orIndian Contract Act, also do not offer specific laws. Sections of the IPC which deal withissues of fraudulent act, forgery, cheating etc. are sometimes applied but none of them arespecifically targeted at insurance fraud and are inadequate for purpose of acting as aneffective deterrent. In absence of specific laws and harsh punishments, prosecution willrarely be successful and if successful, the penalty inadequate to deter others. As socialhealth insurance grows the central and state governments will become one of the largestvictims of health insurance fraud and that may be the catalyst that leads to thedevelopment of a comprehensive legal framework to tackle health insurance fraud.(More information about IPC, Contract Act and state and federal laws in the USA ispresented in Annexure A & B)Health Insurance FraudFICCI Working Paper onIn simple parlance, insurance fraud can be defined as: The act of making a statementknown to be false and used to induce another party to issue a contract or pay a claim.This act must be wilful and deliberate, involve financial gain, done under false pretencesand is illegal.02Healthcare fraud as defined by the National Health Care Anti-Fraud Association (USA): "Thedeliberate submittal of false claims to private health insurance plans and/or tax-fundedpublic health insurance programs." "Intentional deception or misrepresentation that theindividual or entity makes, knowing that the misrepresentation could result in someunauthorised benefit to the individual, or the entity, or to another party."Abuse can be defined as practices that are inconsistent with business ethics or medicalpractices and result in an unnecessary cost to claims.The billing of services that may not be fraudulent, but may be of marginal utility, areinconsistent with acceptable business and/or medical practices, and are intended for thefinancial gain of a particular individual or corporate can be classified as abuse. Fewexamples of common health insurance abuse would be - excessive diagnostic tests,extended LoS, conversion of day procedure to overnight admission, admission limited todiagnostic investigations etc.
Fraud is willful and deliberate, involves financial gain, done under false pretense and isillegal. Abuse generally fails to meet one or more of these criteria, hence the subtledifference. Needless to say that the main purpose of both fraud and abuse is financial gain.Parties involved in health insurance fraud and types of fraud committed by eachIRDA guidelines classify various insurance fraud as under:a) Policyholder Fraud and /or Claims Fraud - Fraud against the insurer in the purchaseand/or execution of an insurance product, including fraud at the time of making aclaim.b) Intermediary Fraud - Fraud perpetuated by an intermediary against the insurer and/orpolicyholders.c) Internal Fraud - Fraud / mis-appropriation against the insurer by a staff member.(Select portions of IRDA circular are presented in Annexure C)As relevant to health insurance, the type of fraud committed by customer, intermediary agent, broker, healthcare provider either individually or jointly or in connivance withinternal staff of insurance company/TPA vary in nature and modus operandi.Commonly committed fraud by a customer of health insurance relate to:lconcealing pre-existing disease (PED) / chronic ailment, manipulating pre-policy healthcheck-up findingslfake / fabricated documents to meet policy terms conditions,lduplicate and inflated bills, impersonation,lparticipating in fraud rings, purchasing multiple policies,lstaged accidents and fake disability claims,lmanipulating pre-policy health check-up records,lguiding customer to hide PED/material fact to obtain cover or to file claim,lparticipating in fraud rings and facilitating policies in fictitious names,lchannelising customers to rouge providerslfudging data in group health coversFICCI Working Paper onlproviding fake policy to customer and siphoning off premium,Health Insurance FraudThe agents and brokers are usually involved in fraud relating to03
Due to the absence of standard medical protocols, no oversight of a regulator, the providerinduced fraud and abuse in India forms quite a large portion of fraudulent claims. It wouldbe quite difficult for a customer to file a fraudulent claim or fake medical documentswithout connivance of treating doctor or hospital. Provider related fraud usually pertainto:lOvercharging, inflated billing, billing for services not providedlUnwarranted procedures, excessive investigations, expensive medicines,lUnbundling and up codinglOver utilisation, extended length of staylFudging records, patient historyThe employees of insurance company / TPA could also be involved in committing fraud byexpecting receiving favours / kickbacks, colluding with other fraudsters / fraud rings,syphoning premium etc.a) TriggersHealth Insurance FraudFICCI Working Paper onOne of the ways to control fraud is to establish triggers / red alerts for early detection andcorresponding action. A list of commonly used triggers and alerts for health insuranceclaims are presented in Annexure D. These can be managed automatically through systemscapabilities or manually detected through inspection of a physical file. It should be notedthat the presence of a risk management trigger only warrants special attention and furtherinvestigation of the claim to collect evidence is required. The exercising of a trigger is notproof of fraudulent claim, only an indication of possible fraud.04
3. Managing Fraud(A) Process improvements or modificationsIn this section, methods of identification, mitigation and management of fraud areconsidered within the context of process improvements or modifications that can beimplemented by the insurer. Possible areas to consider are set out below.1) Tele-underwriting or proposal verification call: this should ideally be a centrallycontrolled process to ensure that the proposal form contents reflect thepolicyholder's understanding and specifically including confirmation that no PEDsexist. This should be done after a proposal is received but before a policy is issued.It helps to minimise agent-led fraud and the use of recorded calls may helpsubstantiate evidence of fraud at claims stage. In addition, this call can be utilisedto confirm that the policyholder fully understands the benefits and exclusions ofthe policy.Cost: low for verification callComplexity to develop/administer: medium - agent needs to disclosepolicyholder's contact numbera. Pre-authorisation requests for scheduled surgeries must be submitted at least24 hours before admissionb. Implementation of the standardised pre-authorisation, discharge summary andbilling format must be fast-tracked.FICCI Working Paper on2) Pre-authorisation: this process is a vital component of the health insurance claimssystem. It is the first level check to curb fraud and capable of eliminating orreducing the likelihood of its occurrence. However, whether due to an insurer'sprocesses and systems not being robust enough or lack of awareness on the part ofcustomer or provider, this process is often not adhered to in the manner requiredand the key components of this process which make it effective, need to beimplemented properly.Health Insurance FraudWorking group output: a best practices note which insurers can utilise to create astandardised verification call process. Underwriting is complex and a very companyspecific process, so no best practice or guidelines will be developed for this area05
3) Intimation to insurer or TPA: the first intimation call to the insurer or TPA is a veryrich source of information about the status of the policyholder at time ofadmission. As a result, this intelligence should be used in an optimum manner. Thebest practice in respect of what information should be sought at the intimationstage to mitigate fraud, should be documented and distributed. A sample of thetype of information that can be collected at this stage is provided in Annexure E.Cost: lowComplexity to develop/administer: lowWorking group output: A best practices note which insurers can utilise tostreamline processes covering claim intimation and pre-authorisation.4) Explanation of benefits: in some markets, insurers send the policyholder a detailedbreakdown of what benefits they have paid for. This can be very effective way tocheck if any impersonation or billing for services not provided had occurred.Cost: lowComplexity to develop/administer: lowWorking group output: a best practice note which insurers can utilise to design a"Benefits Explanation" letter5) Fraud detection tools and technology: insurers in advanced markets deploy robusttechnology and data analytics processes for detecting outlier behavior or forpredictive modeling. These function as a kind of early warning system for detectingfraud. The solutions offered can work in conjunction with existing practices tocreate a robust framework for early detection / prevention of fraud.Cost: mediumHealth Insurance FraudFICCI Working Paper onComplexity to develop / administer: medium05Working group output: to encourage and advocate that insurers deploy enablingtechnology6) Whistleblower policy (company level): develop a reporting and rewards systemthat will motivate individuals to alert an insurer about individual cases of fraud orsystematic fraud. This can be a very attractive mechanism through which thegeneral population can be engaged in the fight against fraud. In addition this is amechanism for disgruntled co-conspirators to exit a risky situation whilst claimingcredit for stopping it.
Cost: nil, only based on outcomeComplexity to develop/administer: lowWorking group output: to encourage and advocate that insurers develop theirwhistleblower policy7) "Name & shame" guidelines: (company level): publicly disclosing names ofindividuals and institutions involved in a confirmed case of health insurance fraud,especially when a criminal or civil case has already been filed is an effective way ofraising community awareness that insurance fraud will not be tolerated. An internalmedia policy about how and what to disclose as well as in which situations, canprovide valuable guidance as the time to take such decisions is usually short.Cost: nilComplexity to develop/administer: medium, proper legal review of all informationreleased is required to avoid accusations of libel or slanderWorking group output: to encourage and advocate that insurers develop theirinternal policiesKey to the success of collective action will be blacklisting / dis-empanelment by all of thoseentities who are proven to indulge in fraud and pursuing punitive action, recovery ofmoney. While data sharing can be the start point, achievable in a short time, the industrylevel interventions need to be wide and deep for all encompassing impact. Some of theinitiatives suggested below are equally easy to achieve if industry would set out the task.FICCI Working Paper onAs an industry evolves, certain systematic requirements emerge. These are generallyintended to organise and structure the industry and are often best implemented by theindustry through a collective body, such as General Insurance Council (GIC) or through a lessformal forum specifically designed for such tasks. In recent few months, General InsuranceCouncil has taken initiative in fraud data sharing among member companies and has alsolooked at classification, monitoring and developing templates for data sharing; it is work-inprogress at the time of writing this paper. The data sharing should also lead to collectiveaction for effective deterrence, either through GI Council or the recently constituted HealthInsurance Forum.Health Insurance Fraud(B) Industry Intervention07
1) Education: fraud can happen inadvertently and due to ignorance. It is in theindustry's interest to create education and awareness collateral that createsawareness about the impact of insurance fraud and its implications. This can bedeployed for all levels of insurance and TPA employees. It can include content forconsumer and provider education to create awareness and ensure that individualsare not inadvertently facilitating fraud. Sample messaging content is available inAnnexure F.Cost: LowComplexity to develop/administer: LowWorking group output: initial recommendations with sample content.2) Contracting: in the absence of appropriate law on insurance fraud, the industryshould develop model clauses for incorporation into policy contract, in contractwith providers, in agency/broker contracts etc. The definition of what constitutesfraud, what penalties and punitive actions would follow upon confirmation of fraudcould be spelt out clearly in the contract and claw back provisions for recovery ofmoney into some of these contracts should be explored.3) Deterrence guidelines: industry recommendation on steps and processes an insurercan undertake when fraud is suspected and when it is confirmed. This wouldprovide a common framework or best practice on how to respond. Refer toAnnexure F for different types of fraud/misconduct and corresponding action to betaken.Health Insurance FraudFICCI Working Paper onIt is to be noted that insurance industry has not made adequate use of MedicalCouncil of India (MCI) guidelines on code of conduct and ethics for medicalpractitioners. The effective deterrence for medical fraternity can only come frommedical regulator, in the absence of which the good offices of MCI can be utilised.Annexure H provides a list of MCI provisions which could be invoked against specificmisconduct.08Cost: nilComplexity to develop / administer: lowWorking group output: sample internal deterrence guidelines and other content toassist insurers.4) Benchmarks: the industry could collaborate with IIB to create benchmarks thatindividual stakeholders can utilise to obtain better insight into their overallperformance. A proven approach in this direction is to aggregate all industry data in
a single data warehouse and then develop various benchmarks that an individualinsurer can compare itself with. Naturally, these benchmarks need to be developedcarefully so that the comparison is on a like-for-like basis.Cost: medium (one time and ongoing)Complexity to develop/administer: mediumWorking group output: a small sub-set of the working group can engage with IIB tohelp define those benchmarks which the industry requires and which the existingreported data supports.5) Medical protocols and treatment guidelines: the industry should advocate for thedevelopment and dissemination of independent 3rd party evidence based standardmedical protocols and treatment guidelines.6) Provider billing ID and registration portal: a version of this control mechanism hasbeen very effective in curbing rampant fraud amongst providers of durable medicalequipment to Medicare beneficiaries in the US. The General Insurance Council ornewly constituted Health Forum should build a provider registration portal. Thisportal will be used by providers to enter their details (similar to the one in anempanelment form.) After verification of the details entered by the providers byany one TPA, their details will be added to the common database and a uniqueprovider ID will be issued to the provider.Cost: low/mediumComplexity to develop/administer: lowWorking group output: a small sub-set of the working group can provide guidanceto the entity selected to develop the provider billing ID and registration portalFICCI Working Paper onIndividual doctors already have a registration ID and the pre-authorisation andclaims forms seek this ID. The industry needs to insist that this number be providedfor more active profiling of individual doctors.Health Insurance FraudFor providers not currently empanelled by any TPA or insurer, their details will needto be verified before issuance of a unique ID. This unique ID (could be the same asproposed by IRDA) would also act as a billing ID and would be mandatory on allclaim forms. In cases of fraud, a provider will risk losing its billing ID thusincapacitating it from lodging any claims. Naturally, the industry would need tomaintain a common and accessible database which can verify all billing IDs in realtime.09
7) Watch list creation and maintenance: All TPAs and insurers maintain and sharetheir own lists of blacklisted providers. Some insurers and TPAs share such lists ofproviders, refer Annexure F. A common listing of these entities by collecting thisinformation from all TPAs and insurers would benefit the industry as a sharedknowledge repository. The development of such a repository would involve a "onetime" effort to collect existing blacklists from TPAs and insurers and then compilethem into user-friendly format and an "on-going" effort to maintain it.Such a watch list would resemble a website with a secure password restricted areawhich would contain indexed watch lists of individuals and corporate entities whichhave previously defrauded or abused the insurance system. This would be acentralised resource which insurers and TPA can assess and search and update. Thecredibility of the data will be enhanced by replacing an ad-hoc sharing of individuallists provided between insurers.Cost: lowComplexity to develop/administer: low/mediumWorking group output: a small sub-set of the working group can provide guidanceto the entity selected to develop the website8) Fraud investigator training program: a structured training program along withmandatory examination, as well as continuing education requirements should bedeveloped for fraud investigators. All fraud investigators must meet a minimum skillset requirement. In addition, there should be a mechanism whereby a fraudinvestigator can be assessed and certified for higher skill levels. This would create acadre of professional and highly skilled fraud investigators. It may be desirable toensure that these investigators are licensed by the IRDA.Cost: lowHealth Insurance FraudFICCI Working Paper onComplexity to develop/administer: low/medium10Working group output: a small sub-set of the working group can liaise with IRDA orappointed institutions (e.g. NIA, III) to design the syllabus of such a trainingprogram. The full content, delivery mechanisms and examination modalities wouldthen be developed by that institution.9) Whistleblower system & rewards: (industry level): in case of actionableinformation about larger and more systematic fraud cases which span acrossentities, the industry (through IRDA or GIC or the newly formed Health InsuranceForum) may wish to coordinate a reward program. Modalities of reward programsinitiated by insurers as well as other government entities, such as tax or customsdepartments, might need to be studied.
Cost: nil, only based on outcomeComplexity to develop/administer: mediumWorking group output: can provide guidance on how to maintain consistency withthe whistleblower policies that individual insurers are implementing10) Capacity and awareness development in police and prosecution agencies: inconjunction with building a cadre of fraud investigators, the industry will need toinvest resources in training police and public prosecutors. Police officers are notfamiliar with intricacies of insurance processes and that can hinder progress infraud investigations. Similarly, public prosecutors need requisite insuranceknowledge to effectively prosecute offenders. A training program for policeeconomic offence investigators and prosecutors could be conducted by the sameentity tasked with training fraud investigators.11) Autonomous anti-fraud bureau: industry, regulatory and government bodiesshould support the creation of an independent anti-fraud bureau. Assistance todesign organisational structure, charter, funding mechanisms and operations canbe sought from Coalition Against Insurance Fraud (CAIF) and National HealthcareAnti-fraud Association (NHCAA). Focus activities can include anti-fraud advocacy,public awareness, dissemination of best practices, education (e.g. case studies,training), centralised services (e.g. fraud hotline, data warehousing.)Unfortunately there is no equivalent regulator for the supervision of providers,which puts the onus on the Health Forum to take collective action againstproviders indulging in health insurance fraud.It is also necessary that MCI and Ministry of Health play an active role in bringingfraudulent hospitals and doctors to account. The Health Forum should also make aconcerted effort to address these issues with members from the provider space.FICCI Working Paper on1) Regulatory action against licensed bodies: IRDA's jurisdiction spans insurers ,agents, brokers and TPAs. While these entities are governed by detailedguidelines, regulations and are subjected to regular inspections/audits byRegulator, the action and penalty upon confirmation of connivance or activeinvolvement in fraudulent activity should also be clearly spent out, leading tosuspension/revocation of license.Health Insurance Fraud(C) Government or Regulatory Interventions11
2) Specific laws against insurance fraud: many countries have very specific lawsagainst insurance fraud and occasionally more specific laws pertaining to socialinsurance fraud. The specific laws can contain clauses which ensure speedyresolution of cases, thus enhancing the impact of the law. Since some of theviolators might be licensed entities, IRDA may also need to review its regulations.3) Introduction of claw back provisions: insurance fraud laws which containprovisions which enable an insurer to recover payments, if fraud is provensubsequently. These have been found to be very effective in other countries.Usually such "claw back" provisions are limited to a certain time period, i.e. 3 or 5years.4) Regulatory requirements for specific anti-fraud units and capabilities in insurers:the licensing and inspection regulations of various insurance regulators allowthem to seek detailed information about an insurer's anti-fraud capabilities.Insurers who do not demonstrate adequate safeguards may be fined. The recentguidelines by IRDA also require this (refer Annexure B)a) The corporate governance guidelines mandate insurance companies to set up arisk management committee to lay down Risk Management Strategy.b) Disclosing the adequacy of systems in place to safeguard the assets forpreventing and detecting fraud and other irregularities on an annual basis.Health Insurance FraudFICCI Working Paper onFurther the guidelines also mandate each insurer to have fraud control policyapproved by Board, to be reviewed annually. The policy is supposed to layframework for fraud management department, classification of potential areas offraud, information sharing mechanism, due diligence etc.125) Anti-fraud public messaging: the regulator and government can collectivelyundertake public messaging which highlights the impact (higher premiums) andconsequences (legal action) of insurance fraud. Such campaigns are generallyplanned as ongoing initiatives which are further enforced by "name & shame"initiatives. IRDA has run number of campaigns on policy holder education,insurance literacy. Anti-fraud awareness campaigns could form part of IRDA'sconsumer awareness campaigns.
ANNEXURESANNEXURE AIndian Penal System Code (IPC) and Indian Contract Act"Sectionl23 and 24: utilises the term "wrongful gain" - while this may seem relevant,the working group does not feel that reliance on this section is helpfulSectionl25: a person is said to act fraudulently if he acts with the intent to defraud butnot otherwise. The working group feels this section is stronger than 23 and 24; howevercomplainant should be aware that a court may ask the insurer to prove fraudulentintent, which is often very difficult. The defendant may maintain it was an oversight,they did not know it was significant, or that someone else completed the form on theirbehalfSectionl463: relates to forgery and the working group feels that this is relevant forhealth insurance fraud. "Whoever makes any false documents or false electronic recordor part of a document or electronic record, with intent to cause damage or injury, tothe public or to any person, or to support any claim or title, or to cause any perso
Tackling Fraud in Health Insurance 1.Introduction There is a growing concern among the insurance industry about the increasing incidence of abuse and fraud in health insurance. FICCI sub group on health insurance fraud was set up to deliberate upon the issue and come up with a working paper on health insurance abuse
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