These client memoranda provide side-by-side comparisons of the House- and Senate-passed health care reform legislation. The first memorandum compares key provisions in the bills, particularly the provisions affecting health care providers, insurers, and pharmaceutical and medical device manufacturers. The second memorandum focuses on the numerous fraud and abuse provisions in both bills, which would substantially increase the legal and regulatory risks for companies in the health care sector. Skadden's Health Care and Life Sciences Group will continue to monitor the health care legislation as it moves to the conference committee in early January 2010 and will provide updates as appropriate.