The Government Accountability Office (GAO) has issued a report on Medicare Part D low-income subsidies (LIS) and low-income beneficiary access to state and manufacturer drug programs. In brief, the GAO found that in 2006 and 2007, assets and income were both important factors in LIS denials, but income was of greater importance. The GAO also reports that the availability and extent of state and drug manufacturer low-income Medicare beneficiary prescription assistance programs are uneven. State Pharmaceutical Assistance Programs are available in 23 states, but differ in the type and extent of assistance they offer with beneficiaries’ out-of-pocket prescription drug costs. Prescription drug manufacturers’ Patient Assistance Programs (PAP) also assist low-income individuals in obtaining prescription drugs, but not all PAPs are open to Part D beneficiaries, and the drugs provided are limited to those of the sponsoring manufacturers.