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I dont understand, everyone knew they messed up and that a claw back was on the way. If you held onto the overpayment, there is no impact on your financials. The money wasnt ours in the first place. Bring on the down votes, but its the same with taxes. You need to pay back overpayments. So you put the money aside for when they come and get it. If you've spent the money, you only have yourself to blame.