COORDINATION OF BENEFITS ............................................................................................................... 84 RIGHT OF SUBROGATION, REIMBURSEMENT AND OFFSET ............................................................. 88 GENERAL EXCLUSIONS .......................................................................................................................... 91 CLAIMS AND APPEAL PROCEDURES ................................................................................................... 97 FRAUD ...................................................................................................................................................... 107 OTHER FEDERAL PROVISIONS ............................................................................................................ 108 HIPAA ADMINISTRATIVE SIMPLIFICATION MEDICAL PRIVACY AND SECURITY PROVISION ..... 110 STATEMENT OF ERISA RIGHTS ........................................................................................................... 114 PLAN AMENDMENT AND TERMINATION INFORMATION .................................................................. 116 GLOSSARY OF TERMS .......................................................................................................................... 117