The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (MMA) established a system of "risk corridors" for prescription drug plans and Medicare Advantage drug plans. That system would to some extent limit the profits or losses those plans would incur if their costs of providing the basic Medicare drug benefit turned out to be lower or higher than estimated in their bid submission. This sample risk and control matrix (RCM) addresses the risk corridor process.