Related by context. All words. (Click for frequent words.) 60 Company noncontributory defined 59 multiemployer defined 57 FEHBP enrollees 56 postretirement obligations 56 copayments deductibles 56 unfunded accrued 56 deductibles copays 56 Multiemployer 55 Visa indemnification 55 PBGC insures 55 actuarially equivalent 55 unfunded retiree 54 copayments coinsurance 54 postretirement benefit obligations 54 nonqualified retirement 54 lump sum distributions 54 elective deferrals 54 postretirement benefit 54 ERISA pre empts 54 deductibles coinsurance 54 deductible coinsurance 53 nonvested 53 postretirement 53 Health Reimbursement Account 53 spousal IRA 53 Accrued severance 53 reopeners 53 noncovered 53 severance outplacement 52 deductibles copayments 52 NYSHIP 52 Lump sum 52 PPO HMO 52 MPSERS 52 benefits OPEB liability 52 outyears 52 Municipal Retirement System 52 Lump sum payments 52 Unfunded backlog 52 incentive accruals 52 adjustments COLAs 52 Health Reimbursement Arrangement 52 sublease recoveries 52 DAC unlocking 52 HSA compatible 52 uncollectible reinsurance 51 severance accruals 51 MHPAEA 51 Unfunded liabilities 51 nonwage 51 PFRS 51 deferred loan origination 51 Social Se curity 51 loss carrybacks 51 merchant chargebacks 51 Coinsurance 51 SCHIP enrollees 51 Code Section #A 51 OPEBs 51 workman compensation insurance 51 iii Ps 51 healthinsurance 51 OPEB expense 51 CHAMPUS 51 HSCRC 51 voluntary contributions AVCs 51 SIMPLE IRAs 50 FERS retirement 50 Medicare Advantage premiums 50 Gainsharing 50 #k #b 50 Defined Contribution Plan 50 Copays 50 CHAMPVA 50 minute Elderberry Facial 50 voluntary payroll deductions 50 VGLI 50 medically underwritten 50 actuarial valuations 50 postretirement benefit expense 50 Noneconomic damages 50 HMOS 50 Defined Benefit 50 FEHB 50 noncancelable 50 Liquidated damages 50 stock basedcompensation 50 c Relates 50 repealers already 50 HealthFund 50 profitsharing 50 ERISA § 50 prefund retiree health 50 Defined Benefit Plan 49 Mcare Fund 49 #l k 49 covering elective abortions 49 allowable copays 49 postretirement expense 49 recoupments 49 XGen Nevis Island 49 RiverSource Life 49 multiemployer pension 49 Nonqualified 49 Willful violations 49 NQDC 49 Defined Contributions 49 Coverdell ESAs 49 Interest Expenses Salaries 49 copays deductibles 49 elective deferral 49 IncomeFlex 49 repricings 49 Unfunded pension 49 accounts HRAs 49 CSRS retirees 49 SBHCS 49 CSRS Offset 49 Reinsurance recoverables 49 Mastercard Visa accepted 49 Actively participates 49 Prevailing wages 49 OPEB liabilities 49 ERISA preempts 49 multiemployer 49 medigap 49 CSRS annuity 49 Act FMLA 49 loan origination fees 49 unreimbursed expenses 49 postemployment benefit 49 indemnification provisions 49 OPEB obligations 49 MassHealth Medicaid 49 Unlimited #G/#G 49 AMERISAFE actively markets 49 j Represents 49 Flexible Spending Accounts FSAs 49 accrual 49 FEDVIP 49 uncollectability 48 #k/year . 48 § #A [003] 48 SMHP 48 nonappropriated fund 48 recoup overpayments 48 coinsurance 48 HSA HDHP 48 nonforfeitable 48 postemployment benefits 48 trivial commutation 48 self insured retentions 48 USC § #f 48 Grandfathered plans 48 nonbargaining unit 48 NOL carryforward 48 PGBC takes 48 HPHC 48 RS Staffing 48 actuarial soundness 48 Illumigen Biosciences Inc. 48 AmeriHealth Mercy Health 48 Medicare Advantage PFFS 48 unexpended balances 48 Contractual obligations 48 SFY #-# 48 reimbursement arrangements HRAs 48 GSCT program 48 High Deductible 48 shipping packing crating 48 alternate payee 48 BlackRock MLIM transaction 48 LTCH PPS 48 compensation accruals 48 Defined Benefit pension 48 ERISA fiduciary 48 Deferred Compensation Plans 48 ERISA fiduciaries 48 prefunding 48 Prevailing wage 48 Separate Account 48 incentive LTI 48 Governmentwide 48 OFLA 48 accrual reversal 48 FICA withholding 48 Wage freezes 48 b Excludes 48 Yann Leloir striking 48 -VXIbus 48 Lump sums 48 Title XIX 48 trusteed 48 EHT AGN 48 Phased retirement 48 accruals 48 nonrepresented employees 48 Excess Cash Flow 47 TeamStaff Rx 47 OFCCP jurisdiction 47 MFB Corp 47 annuitization 47 Ark. R. Civ 47 Injunctive relief 47 SG &A; 47 noncurrent liabilities 47 unamortized deferred 47 Copayments 47 Defined benefit 47 bene fits 47 nonservice connected 47 EXPENSES Employee Compensation 47 Lifelong Learning Accounts 47 § #:# [001] 47 § #.# subd [005] 47 Defined Benefit DB 47 Postemployment 47 Traditional IRAs 47 TMRS 47 HealthChoices 47 AWP litigation 47 accounts FSAs 47 CFR § #.# [006] 47 EHR Incentive Programs 47 noncontributory 47 premiums deductibles copays 47 HB# Provides [001] 47 nonpension 47 FEGLI 47 Miljoner 47 nonpension retirement benefits 47 FSA HRA 47 PBGF 47 Synalloy Corporation assumes 47 Benistar Plan 47 Preferred Provider Organizations PPOs 47 exp MORE 47 Immtech clinical trials 47 SRD deferred 47 Termination Benefits 47 LHWCA 47 Coverdell ESA 47 unreduced pension 47 catastrophe reinsurance reinstatement 47 nonworking spouses 47 Expenses Salaries 47 unfunded actuarial accrued 47 uncollectable receivables 47 Long Term Disability 47 Defined Benefit Pension Plan 47 Wage DOE 47 i #.# subds 47 Flexible Spending Accounts 47 Federal Mogul Alapont 47 nonexempt employees 47 FDIC indemnification 47 BidRx ® 47 JunJing III 47 qualifying exigency 47 lump sum payments 47 Flexible Benefits 47 ceded reinsurance 47 Aon Benfield restructuring 47 Healthfirst 47 retrocessions 47 postretirement benefit plans 47 Website www.cgi.com 47 SigmaKalon acquisition 47 noncovered loans 47 Defined Benefit Plans 47 provident fund gratuity 47 MediGap 47 subaccount 47 Postretirement 47 Informal Agreements 47 Alan Sklover 47 Copay 47 Crisa acquisition 47 nonhospital 47 DPAC amortization 47 TSGLI 47 ConnPACE 47 CalWORKS recipients 47 Inviva 47 FDIC indemnification asset 47 Ron Fontanetta principal 47 restrictive formularies 47 scheduled drydockings 47 actuarially determined 47 #/deposit 47 System IPPS 47 accrual reversals 47 SESCo acquisition 47 Disproportionate Share 46 Van Faasen 46 Smaller webcasters 46 Insured Person 46 CFR § #.# [005] 46 CFR § #.# [004] 46 GL c 46 Salary negotiable 46 unreimbursed medical 46 Fee Disclosure 46 Systems Command NAVSEA 46 f Represents 46 lecturer Linda Bilmes 46 inpatient rehabilitation facilities 46 ERRP 46 CFR § #.# [008] 46 intermittent FMLA leave 46 § #.#-# [004] 46 Canaccord Relief Program 46 nonqualified deferred compensation 46 Firemans Fund 46 Medmarc 46 employers PRSI 46 MCARE 46 HDHP HSA 46 MGL c 46 ratio MLR 46 Program FEHBP 46 Infor expressly disclaims 46 Mecar USA 46 Elective abortions 46 Plan OHIP 46 obj obj = 46 Operating Expenses Compensation 46 MOSAID litigation 46 DAC unlock 46 FERS annuity 46 FACT CHECK Barbour 46 COBRA HIPAA 46 Pay 46 BGE ratepayers 46 nonbargaining 46 Adjustment Expenses 46 OraTest R 46 NITRD 46 UAAL 46 healthplan 46 Maintenance Organizations 46 Compensation Expenses 46 LogicVision disclaims 46 pretax goodwill impairment 46 indemnification clauses 46 anduncertainties 46 PETITION FOR REVIEW DENIED 46 RSU Plan 46 reestimates 46 solvency deficiency 46 noncash accounting 46 uncollectible accounts receivable 46 PRIAC 46 nondeductible expenses 46 HIPAA Privacy Rule 46 contingent earnout 46 b Relates 46 COBRA continuation 46 Passed bill 46 PEHP 46 Revare 46 OREO write downs 46 accretable 46 CollaGenex assumes 46 Redundancy Payment 46 postretirement benefits 46 Loss Ratio MLR 46 stagehands ranges 46 non contributory pension 46 Flexible Spending 46 CaliforniaChoice 46 Retirement System CSRS 46 modified coinsurance 46 Prefunding 46 dealer holdback 46 OMIG 46 § #A.# 46 jointly trusteed 46 Dirigo Choice 46 AHERF 46 Unreimbursed 46 Meritain 46 Aetna Medicare Advantage 46 GovGuam retirees 46 mortality morbidity 46 alternate payees 46 Qualified Default 46 asset impairments severance 46 ERISA 46 cost avoidances 46 reimbursment 46 unfunded actuarial 46 NYCERS 46 rent escalations 46 unplanned readmissions 46 EdgeStone Funds 46 Defined Contribution DC 46 nonlabor 46 Health Reimbursement Accounts 46 pensionable salary 46 Surviving spouses 46 HDHPs 46 nonparticipating providers 46 Brooks Eckerd acquisition 46 Archer MSAs 46 Underfunded pension 46 Partially offset 46 Contributory 46 ERISA pre emption 46 Mainspring Managed 46 Coverdell accounts 46 MedicareAdvantage 46 contributory pensions 46 Dr. Plested 46 NAVFAC Atlantic 46 Guidant vascular stent 46 Burleson Tex. 46 -agreements technological obsolescence 46 risksassociated 45 gainsharing 45 SWHCS 45 -Mr Devani 45 SafetyIMPACT 45 merchant bankcard 45 Avantome Inc. 45 § 7A 45 earnout provision 45 experienc MORE 45 QTDP grants 45 Unizan merger 45 MedPAC recommendations 45 LTCHs 45 Activity TMA 45 PRSI contributions 45 non cancelable lease 45 HMO PPO 45 non cancelable 45 § #.#-# [007] 45 com pensation 45 GHESP 45 Workman Comp 45 compliance therewith 45 Howard Fineman Huffington Post 45 ancillary coverages 45 unsubsidized employment 45 NJAC #:#-#.# 45 HPMR 45 Insureds 45 Tricare beneficiaries 45 nonsalary 45 Incurred 45 unfavorable variances 45 sheltered annuities 45 Therapeutic Antibodies segment 45 FSA HSA 45 Risk Retention Groups 45 PennVest loan 45 Tricare Prime 45 Uncompensated Care Pool 45 p rior 45 Karen Pollitz 45 HSAs HRAs 45 receivable securitization 45 Unfunded Liability 45 Cheneys owed 45 BIDPO 45 Rules #b# 45 unabsorbed fixed overhead 45 uninsured underinsured motorist 45 xxxi adverse tax 45 Inovio AS 45 NIH grantees 45 Prudential IncomeFlex 45 La.Civ.Code art 45 guaranty associations 45 amortized ratably 45 IRA Roth IRA 45 Inpatient Prospective Payment 45 ARRA HITECH 45 TranSwitch indebtedness 45 actuarially justified 45 MCLP 45 TennCare recipients 45 interfund transfer 45 BOLI COLI 45 NJSA #:#-# [004] 45 Therics LLC 45 pregnancies Mishell 45 ParallelPay 45 ITIN filers 45 + utilties 45 c Includes 45 § #-#-# b [001] 45 annuitisation 45 NCQA Accredited 45 Compensatory damages 45 Mail Handlers 45 Postretirement benefit 45 PRIZES Prize s 45 unapproved absences 45 Simplified Procedure 45 Wrongful Discharge 45 Uncontrolled asthma 45 underwriters overallotments 45 nonbargaining employees 45 workmen comp 45 OREO valuation 45 PSRI 45 Franchised restaurants 45 OPEB liability 45 Rollover IRAs 45 Workplace Nurseries 45 OCGA § #-#-# [004] 45 Amended PCC 45 Expenses incurred 45 keyman insurance 45 lodestar method 45 UM UIM 45 InsPro Enterprise 45 nonretirement accounts 45 USC § #u 45 FSAH acquisition 45 worksite employee 45 wage reopener 45 CompAir acquisition 45 viatical settlement 45 doubtful accounts receivable 45 CFR § #.# [001] 45 FSAs HSAs 45 Mcare abatement 45 Spending 45 asset impairments restructuring 45 Gebhardtsbauer 45 leave encashment 45 RRIF withdrawal 45 Idaho PERSI 45 Defined contribution 45 combined unfunded retiree 45 SSI SSDI 45 CASE HOSPICE SUPPLIES 45 Amylin disclaims 45 Concurrent Receipt 45 Abraxis assumes 45 SIMPLE IRA 45 Grandfathered 45 TUPE transfer 45 unintentionally interrupt 45 Clawbacks 45 AVMA GHLIT 45 TRICARE Prime 45 setoffs 45 sheltered annuity 45 contractual entitlements 45 Workforce Reduction 44 earnout payments 44 Alan Glickstein 44 Medi Cal recipients 44 advanceable 44 policyowner 44 unforeseen underperformance 44 Phyhealth Underwriters 44 NETg acquisition 44 voluntary prepayment 44 facially discriminatory 44 PEBB 44 Medigap supplemental insurance 44 Diagnoses vary 44 TUPE Regulations 44 Unpaid Overtime 44 secretaries paraprofessionals 44 uncollectible receivable 44 mandatory unpaid furloughs 44 MMSEA 44 Payer Forum 44 Cabot Microelectronics assumes 44 Medicare Advantage PPO 44 AIMCO Properties LP 44 Employer Sponsored 44 A.#/S.# 44 Fusion OMS 44 Mcare 44 Long Term Incentive Compensation 44 Layoffs furloughs 44 Physhield Insurance Exchange 44 PAYG withholding 44 Express Scripts Caremark 44 Tort Liability 44 Medishield 44 NQDC plans 44 OCGA § #-#-# [008] 44 Overhead Expense 44 QTDP Program 44 policyholder dividends 44 HECS HELP 44 premiums copays 44 OF DeWayne Wise 44 Copano commodity 44 APERS 44 PMPM basis 44 intentional torts 44 PAPUC 44 FirstGuard 44 QRMC 44 actuarial liabilities 44 ESPPs 44 Beth Umland 44 multiemployer pension plans 44 Prevailing Wage Act 44 USC § #d 44 = Average [015] 44 pocket maximums 44 Carrier ARW 44 NBGH 44 MS DRG 44 IBNR 44 FSAs HRAs 44 nurse practitioners midwives 44 reinsurance reinstatement 44 Gary Pastorius 44 Code § #-# [002] 44 nonowner 44 adopting SFAS #R 44 loss NOL carryforward 44 HOW MANY COVERED 44 Nakheel Sukuk 44 noncontract employees 44 noninterest expense decreased 44 copayments 44 living adjustment COLA 44 REQUIREMENTS FOR EMPLOYERS Employers 44 RCW #.#.# [001] 44 taxpayer itemizes deductions 44 severance 44 Gov't unveils 44 Code Sec 44 Commute Trip Reduction 44 Crombie REIT announces 44 Unfunded commitments 44 becomes amendable 44 Aetna HealthFund 44 Carbofed products 44 Contingent consideration 44 La.Code Crim.P. art 44 Amedia assumes 44 Maximum Rollover 44 Expect flyspeck scrutiny 44 reenlistment bonuses 44 FEHBP 44 setting Koffenberger 44 Ms. Borzi 44 ScissorTail 44 PCIP 44 Liability Coverage 44 Passive euthanasia 44 InsPro Technologies 44 Surface Specialties acquisition 44 CrisisResponse 44 Reichard CQ HealthBeat 44 Selling Expenses 44 Lipnic 44 poorer Washingtonians 44 private inurement 44 FDIC TLGP 44 Alan Glickstein senior 44 preforeclosure counseling 44 receivables factoring 44 MRMIB 44 Primera Bioscience 44 Magazine newstand price 44 Medical Education ACGME 44 Other Expenses Salaries 44 Petrofund merger 44 GMIB 44 Benefits Program FEHBP 44 lump sum payouts 44 ConfiDent ® 44 nonappropriated 44 Nick Punto 3b 44 unabsorbed manufacturing 44 Subtitle B 44 aftertax 44 unamortised 44 Ceded premiums 44 Medicaid RACs 44 IRA withdrawals 44 Loan Repayment Program 44 Compcare 44 Offer 44 triennial actuarial valuation 44 rPA vaccine candidate 44 Title VIII 44 SANCTURA SANCTURA XR VANTAS 44 non capitalizable 44 undrawn revolver 44 Valcon Acquisition 44 Teachers Defined Contribution 44 § #.# [004] 44 Cowden Associates 44 § #-#.# [003] 44 AGs threaten 44 USSG § #B#.# [002] 44 Trojan horse Braley 44 Americhoice 44 Reimbursement Account 44 GMDB 44 Indirect Costs 44 reinsurance recoverables 44 Fixed remuneration 44 bonus accruals 44 MathMovesU scholarship 44 xi unanticipated 44 outsource janitors 44 PELL grants 44 NASA Bioreactor 44 Debt prepayment 44 supplemental Medigap 44 sales divestitures recapitalizations 44 non domiciliaries 44 REVENUE BONDS SERIES 44 retroactive reinstatement 44 activity HQ# 44 Malpractice Insurance 44 Tort Claims 44 workers' compensation 44 Assistance Percentage FMAP 44 Diamyd Medical Diamyd 44 § #-#.# [001] 44 smooths fluctuations dipped 44 deductible IRAs 44 prorata 44 noncontractual 44 Tuition Reimbursement 44 indemnifications 44 paycheck deductions 44 Slome notes 44 Indemnity Compensation 44 MedEncentive 44 Offerors Commercial applies 44 Medicare Set Asides 44 FECA 44 nonmanagerial 44 Barrett NDEx 44 brownfield cleanups 44 undeducted contributions 44 RIPAE 44 capitated 44 Guaranteed Minimum Withdrawal Benefit 44 OPEB obligation 44 nongroup 44 Colleen Medill 44 IBNR reserves 44 unabsorbed overhead 44 PS § 44 EUTF 44 Uncompensated 44 subparagraph B 44 NIH NHLBI 43 Additional Voluntary Contributions 43 Vicarious liability 43 b Reflects 43 Medicaid Disproportionate Share 43 Anger brews 43 AEIs 43 nonconstruction 43 annuitize 43 musculoskeletal orthopedics sector 43 Slome explains 43 nonrecourse financing 43 nonunion retirees 43 indemnitors 43 CollegeBoundfund 43 undefinitized 43 Halotron revenues 43 Medicago disclaims 43 missy fit 43 HSGP 43 Rev. Rul 43 FACT CHECK Shaky 43 Nektar undertakes 43 CIGNA Healthcare 43 nonadmitted insurance 43 QTIP trust 43 Experi Metal Inc. 43 Cigarette Restitution Fund 43 Kyson Stowell college 43 Email smartinez@cvch.org Equal Opportunity 43 Int Orthop 43 Medicare Advantage HMOs 43 ARS § 43 CFR #.# d 43 Phased Retirement 43 LIFO adjustments 43 organizations MCOs 43 accretable yield 43 DMEPOS supplier 43 Nortel unfunded 43 theglobe.com inc 43 subsidiaries Unum 43 overexpenditures 43 9/hour 43 Piermatti 43 definitized 43 workersa compensation 43 Subrogation 43 VIOXX litigation 43 § #-#-# c [001] 43 Macrovision assumes 43 Post-#/# GI 43 Automatic Enrollment 43 tort claimants 43 Actiga assumes 43 fcmi buying 43 Novogyne 43 AVGRR 43 CDBG monies 43 Maternity Allowance 43 Enacted Budget 43 lump sump 43 Government Pension Offset 43 borrower depositor 43 ClearCourse 43 Sklover 43 Harrah's Caesars merger 43 d Represents 43 Plan Disclosure Document 43 Act FELA 43 Inducement Award 43 SMART# ® 43 CRD3 43 CTIMCO 43 paycheck withholdings 43 Hardwoods LP 43 Aaron Fultz lhp 43 ConfiDent R 43 PRPP 43 Unfair dismissal 43 LOGCAP III 43 Strongly Favor repeal 43 re imbursements 43 Grandfathered Plans 43 Stakeholder pensions 43 CFR § #.# [002] 43 MAHP 43 locum tenens physicians 43 Age Discrimination Regulations 43 Accelerated vesting 43 Discount clomid 43 subordinate liens 43 disqualifying dispositions 43 CFR § #.# [003] 43 Noninterest Expense Compensation 43 Case persistency 43 PSNs 43 HRAs 43 CFR § #.# [007] 43 reimbursement 43 RMHP 43 Sirtris Pharmaceuticals involve 43 Xantic acquisition 43 SGLI coverage 43 NeoPharm anticipates 43 Transferor Loan 43 Galephar 43 accountants actuaries 43 NJ FamilyCare 43 nondividend distribution 43 Deductions depreciation 43 decedents estates 43 COLI policies 43 balance sheet deleveraging 43 FASB #R 43 FERS retirees 43 nonuniformed employees 43 excludes noncash 43 anticipatory breach 43 discourage frivolous lawsuits 43 Therics 43 Funded backlog 43 SGLI 43 unappropriated balance 43 TUPE applies 43 Preneed funeral sales 43 pension 43 access www.clearone.com 43 Severability 43 nonphysician 43 Operating Expenses Salaries 43 modification P# 43 Jobseeker Allowance JSA 43 AUXILIO assumes 43 NJSA #:#-# [001] 43 DailyMed TM 43 USLP Plan 43 GHI HMO 43 Assigned Risk 43 MPF contributions 43 FRS# accounting standard 43 SEC Rule #g# 43 WAEPA 43 PPO EPO 43 IRAs annuities 43 IMRF 43 AEPS 43 Dependent Care 43 mortgageable assets 43 PMBs 43 Blue MedicareRx 43 Indemnities 43 LSA RS #:# [001] 43 Reimbursable costs 43 Symbility Solutions automates 43 CarePlus Health 43 Anti Kickback Statute 43 HB# Relating 43 uninsured Coloradans 43 Accrual 43 Prescription Drug Benefit 43 Medi Cal beneficiaries 43 benef MORE 43 Nancy Kichak 43 USD2m 43 ProMutual 43 iGate Patni 43 ATSG undertakes 43 BioThrax ® 43 Voluntary Contributions 43 annualisation 43 hr + bens 43 lease terminations 43 #K/yr 43 inherited IRAs 43 nonequity incentive 43 General Assistance Unemployable 43 Yucheng assumes 43 Bioenvision disclaims 43 Curacyte 43 Prepaid Tuition 43 re imbursement 43 Autoben 43 salaried nonunion 43 LTCH 43 noncontract 43 currency remeasurement 43 UAW Retiree 43 JUVISTA 43 nonadmitted 43 Vacation Interval sales 43 free BasehorInfo.com registration 43 severances 43 uncollected receivables 43 reimbursable expenses 43 Denti Cal 43 NJSA #:#-#.# [002] 43 UAW VEBA 43 Business.com Acquisition 43 Reimbursement Rates 43 OB# simplifies 43 Eric Dreiband 43 PacAdvantage 43 Automatic Rollover 43 nsurance 43 IntelGenx assumes 43 capitalizable 43 ABL revolving 43 f Reflects 43 uncollectible accounts 43 Overbilling 43 regrant 43 DSIC 43 Illegally obtaining 43 BRAC RTF 43 KETRA 43 Installment Payment 43 Voluntary Employee Beneficiary Associations 43 section #AC 43 LOS ANGELES Edith Shain 43 La. RS #:# [002] 43 actuarial calculations 43 Dual eligibles 43 HACs 43 IRAs Roth IRAs 43 Employee Compensation 43 pa pro rata 43 inforce premium 43 Grievance Procedure 43 HEAL NY 43 LIFO inventory decrement 43 validly tendering holders 43 prudent layperson 43 Visa MasterCard antitrust 43 § #.#-# [002] 43 FINANCIAL DETAILS 43 Prof. Code § 43 FRBNY Facility 43 nonpecuniary 43 allowability 43 Settle Allegations 43 indemnity 43 b Vernon Supp