It is my understanding that if you are not contracted, you are not required to take the contracted write off. Insurance EOB's will still list them, and a patient may call and question why you did not take the adjustment, but if your office was clear on the billing and clear with the patient when the appointment was made, that you are not a contracted provider, then the write off is not manditory. But be very sure before you balance bill a patient, that there is not a contract for your provider with the payer.
Hope that helps,
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