CMS has issued a series of guidance documents on the Medicare Secondary Payer (MSP) mandatory reporting provisions in section 111 of the Medicare, Medicaid and SCHIP Extension Act of 2007 (MMSEA). The new guidance documents address: risk management write-offs by providers, physicians, suppliers, and non-provider/supplier entities; reporting health reimbursement arrangements; what entities are MMSEA Section 111 Responsible Reporting Entities (RRE) for liability insurance (including self-insurance), no-fault insurance, and workers’ compensation; and the new direct data entry (DDE) option for reporting non-group health plan information under Section 111.