MEMORANDUM OPINION AND ORDER
MATSCH, District Judge.
On April 29, 1985, this court ordered the Secretary of Health and Human Services (the "Secretary") to file a plan of action with the court setting forth the procedures and timetable to be followed in performing the duty required by 42 U.S.C. §§ 1396-1396n as mandated by the Tenth Circuit Court of Appeals in Estate of Smith v. Heckler,
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