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The relationship between providers and payors has evolved greatly over the past couple of decades, from one of distrust, to "partnerships," and now back to an era of distrust and antagonism. Payors have become very active in performing audits, and the inevitable set-offs, take-backs or general recoupment processes have followed. Although hospitals have at least some of the structure in place to address these issues on the facility side, there are large inadequacies on the professional side.

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