The Centers for Medicare and Medicaid Services office, part of the U.S. Department of Health and Human Services, stands in Woodlawn, Maryland, U.S., on Dec. 28, 2010.  A U.S. government report found for-profit nursing home companies led by Kindred Healthcare Inc. and Sun Healthcare Group Inc. are likelier than non-profit counterparts to overbill Medicare for the costliest services.  Photographer: Jay Mallin/Bloomberg via Getty Images