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1103, page 112) noted, Death rates for current pipe smokers were little if at all higher than for non-smokers, even with men smoking 10 pipefuls per day and with men who had smoked pipes for more than 30 years. On page 92 the report also stated that pipe smokers who inhale live as long as nonsmokers and pipe smokers that dont inhale live longer than non-smokers

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As a general rule, we propose to specify in paragraph (a) of 425.674, that upon the reopening of an initial determination pursuant to 425.315(a)(4), CMS will use the methodology set forth in 425.674 to account for the impact of improper payments when: (1) determining savings or losses for the relevant performance year in accordance with 425.315 in order to issue a revised initial determination, and (2) adjusting the benchmark by recalculating benchmark year expenditures in the event that we recalculate a payment determination and issue a revised initial determination for the corresponding performance year in a prior agreement period (as discussed in section III.G.7.c.(2).(d) of this proposed rule)