This section provides information on topics relevant to employers. The pages in this section include an overview of the Coordination of Benefits program, an explanation of the Small Employer Exception policy, a description of the Voluntary Data Sharing Agreement program and historical information regarding the former IRS-SSA-CMS Data Match process. This information will inform you of Medicare regulations that affect employers, and will assist you with meeting your responsibilities and obligations under the Medicare Secondary Payer (MSP) laws. If you are unable to find the information you need, contact the Benefits Coordination & Recovery Center (BCRC). This information can be accessed via the Contacts link in the Related Links section.