INCOME TAXES	3 Months Ended
Mar. 31, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The effective income tax rate was 53.2% for the three months ended March 31, 2016, compared to 42.2% for the three months ended March 31, 2015 primarily reflecting the impact of non-deductible transaction costs associated with the Merger during the three months ended March 31, 2016 and the beneficial effect of the sale of Concentra during the three months ended March 31, 2015. Non-deductible transaction costs associated with the Merger increased our effective tax rate by approximately 3 percentage points for the three months ended March 31, 2016. Conversely, the tax effect of the sale of Concentra reduced our effective tax rate by approximately 7 percentage points for the three months ended March 31, 2015. Humana Inc., our parent company, recognized a deferred tax asset for the excess of the tax basis over the book basis of its Concentra subsidiary of approximately $53 million during the first quarter of 2015 because realization of the asset in the foreseeable future was apparent with the classification of the assets and liabilities of Concentra as held-for-sale at that time.

INCOME TAXES

3 Months Ended

Mar. 31, 2016

The effective income tax rate was 53.2% for the three months ended March 31, 2016, compared to 42.2% for the three months ended March 31, 2015 primarily reflecting the impact of non-deductible transaction costs associated with the Merger during the three months ended March 31, 2016 and the beneficial effect of the sale of Concentra during the three months ended March 31, 2015. Non-deductible transaction costs associated with the Merger increased our effective tax rate by approximately 3 percentage points for the three months ended March 31, 2016. Conversely, the tax effect of the sale of Concentra reduced our effective tax rate by approximately 7 percentage points for the three months ended March 31, 2015. Humana Inc., our parent company, recognized a deferred tax asset for the excess of the tax basis over the book basis of its Concentra subsidiary of approximately $53 million during the first quarter of 2015 because realization of the asset in the foreseeable future was apparent with the classification of the assets and liabilities of Concentra as held-for-sale at that time.