CMS has issued new provisions governing the payback of overpayments to the Medicare program under the extended repayment schedule (ERS). The CMS final rule implements Section 935(a) of the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 regarding the use of repayment plans for Medicare provider and supplier overpayments. The rule establishes criteria and procedures to determine when to grant a provider or supplier an ERS, and defines "hardship" and "extreme hardship." View the entire rule here.