Additional information regarding NGHP Section 111 reporting is available at <a href="http://www.cms.gov/Medicare/Coordination-of-Benefits-and-Recovery/Mandatory-Insurer-Reporting-For-Non-Group-Health-Plans/Overview.html,">http://www.cms.gov/Medicare/Coordination-of-Benefits-and-Recovery/Mandatory-Insurer-Reporting-For-Non-Group-Health-Plans/Overview.html,</a> including links to the revised NGHP Section 111 User Guide and all NGHP Section 111 Alerts.