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| Term | Defination |
| HCFA | HCFA is the Health Care Financing Administration, which is the federal agency within the Department of Health and Human Services (HHS) responsible for administering the Medicare program. |
| Health Maintenance Organization | A health maintenance organization (HMO) is a type of health care provider that offers to its members an agreed-upon set of basic and supplemental health services at specific facilities for a fixed prepaid premium. Usually there are no claim forms. |
| highly compensated employee | Any employee who, during the current or preceding years: (1) owned more than 5% of the company, (2) received more than $75,000 in annual compensation, (3) received more than $50,000 in annual compensation and was in the top paid group (generally, top 20% in annual compensation), or (4) was an officer of the company earning more than 50% of the defined benefit limit under IRC Section 415. These figures are for 1987; dollar amounts are indexed. Discrimination in favor of this group is prohibited. |
| HMO | See health maintenance organization |
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