We had a patient come through the ER who underwent Emergent Surgery prior to admission. The patient expired during surgery. The surgical procedure is an 'inpatient only' procedure. The patient's hospital status was never changed from "Emergency Room." I understand the hospital can bill for the procedure with Modifier CA (Procedure payable only in the inpatient setting when performed emergently on an outpatient who expires prior to admission), but that's a facility-only modifier. How does the surgeon bill for the procedure when the only valid POS was ER and the code is only paid when done as an inpatient?