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welcome to this tutorial on an overview of the advanced beneficiary notice of non-coverage or ABN the information given in this training is correct as of today the most current information contained in this presentation can be found on the noridian Medicare website and the CMS website at the links listed on this slide the advanced beneficiary notice of non-coverage is a notice given to beneficiaries so that they can make an informed decision when Medicare is likely to deny payment for a specific item or service the ABN is issued in order to transfer potential liability to the beneficiary in certain instances the ABN must be reviewed with the beneficiary and completed in advance and before providing the item or service that may not be covered this ensures that the beneficiary is given enough time to make an educated decision on accepting the potential transfer of financial liability types of notifiers may include Physicians practitioners providers including Laboratories Home Health agen