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We also finalized a change to the data sources used to identify the geographic location of prescribers for purposes of the recognized emergency exception at 423.160(a)(5)(iii) (87 FR 70011 through 70012) and finalized our proposal to use the Prescription Drug Event (PDE) data from the current evaluated year instead of the preceding year when CMS determines whether a prescriber qualifies for an exception based on issuing 100 or fewer Part D controlled substance prescriptions per calendar year (87 FR 70009 through 70011)

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In contrast, we determined that it would also be appropriate to exclude a year for which the ACO was not reconciled when calculating the proration factor

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