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    46 soc.sec.rep.ser. 479, 18 Employee Benefits Cas. 2818, Medicare & Medicaid Guide P 43,040 Baptist Memorial Hospital v. Pan American Life Insurance Company, Mississippi Bankers' Association, Trustee of the Mississippi Bankers' Employees Benefit Plan and Trust, Memphis Hospital Service & Surgical Association, Inc., D/B/A Blue Cross/blue Shield of Memphis, 45 F.3d 992