reveals that the seven percent of Medicaid beneficiaries who utilize LTC services account for over half (52 percent) of all Medicaid spending. Medicaid’s LTC users not only utilize LTC services, but they also use the program’s acute care services more intensively than non-LTC users. Three quarters of the spending by these high cost LTC users went towards LTC (community-based and institutional care) and the remaining 25 percent went towards acute care and other supportive services. These high cost beneficiaries are among the most disabled and chronically ill of the Medicaid population, with over half being elderly, one-third being disabled and under age 65, and 11 percent being adults or children not classified as disabled. A comparison of Medicaid’s per enrollee cost of LTC users by population demonstrates the high cost burden of caring for these individuals. The under-65 disabled population averaged $46,531 for their LTC and acute care, while the elderly average $31,112, and adults and children averaged $17,185. When examining just the acute care expenses for these populations and comparing them to non-LTC users, the analysis concludes that the elderly LTC users average twice as much acute care expenses as non-LTC users and the disabled average seven times as much in these services.