diff --git a/Payers/Payer Identifiers/Payer_Identifiers.xml b/Payers/Payer Identifiers/Payer_Identifiers.xml
new file mode 100644
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+++ b/Payers/Payer Identifiers/Payer_Identifiers.xml	
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+<section>
+  <!-- https://confluence.hl7.org/display/SD/Health+Insurance+Information -->
+  <templateId root="2.16.840.1.113883.10.20.22.2.18" extension="2015-08-01"></templateId>
+  <templateId root="2.16.840.1.113883.10.20.22.2.18"></templateId>
+  <code code="48768-6" codeSystem="2.16.840.1.113883.6.1" codeSystemName="LOINC" displayName="Payer"></code>
+  <title>Insurance Providers</title>
+  <text>
+    <table>
+      <thead>
+        <tr>
+          <th>Payer / ID</th>
+          <th>Group ID</th>
+          <th>Plan Type / ID </th>
+          <th>Coverage Period</th>
+          <th>Member's Name / ID</th>
+          <th>Subscriber's Name / ID</th>
+          <th>Guarantor</th>
+        </tr>
+      </thead>
+      <tbody>
+        <tr>
+          <td ID="payer-1">Good Health Insurance (999999)</td>
+          <td>XYZ Insurance (330221)</td>
+          <td>PPO (131)</td>
+          <td>unknown</td>
+          <td>Bobby A. Everyman</td>
+          <td>Robert B. Everyman</td>
+          <td>Adam Franke Everyman</td>
+        </tr>
+      </tbody>
+    </table>
+  </text>
+  <entry>
+    <act classCode="ACT" moodCode="EVN">
+      <templateId root="2.16.840.1.113883.10.20.22.4.60" extension="2015-08-01" />
+      <id root="1fe2cdd0-7aad-11db-9fe1-0800200c9a66" />
+      <code code="48768-6" codeSystem="2.16.840.1.113883.6.1" codeSystemName="LOINC" displayName="Payment sources" />
+      <statusCode code="completed" />
+      <entryRelationship typeCode="COMP">
+        <act classCode="ACT" moodCode="EVN"
+          xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+          xmlns="urn:hl7-org:v3"
+          xmlns:sdtc="urn:hl7-org:sdtc">
+          <templateId root="2.16.840.1.113883.10.20.22.4.61" extension="2015-08-01" />
+          <!-- Group Identifier - root represents the payer's OID for their group numbers, i.e. Blue Cross, United, etc.; extension represents the actual group identifier -->
+          <!-- From a practical standpoint, the id records here are not "usable" for defining the id's of the act, discuss with Benjamin Flessner? -->
+          <id assigningAuthorityName="XYZ Insurance" root="1.1.1.3.4.5" extension="320221" />
+          <!-- This is the Group # -->
+
+          <!-- https://www.tn.gov/content/dam/tn/health/documents/DOR_Manual_2017_P1_1.pdf -->
+          <code code="PR" displayName="Preferred Provider Organization (PPO)" codeSystemName="Insurance Type Code (x12N-1336)" codeSystem="2.16.840.1.113883.3.88.12.3221.5.2">
+            <!-- Fixed codeSystem below -->
+            <translation code="3712" displayName="PPO" codeSystem="2.16.840.1.113883.3.221.5" codeSystemName="Source of Payment Typology (PHDSC)" />
+          </code>
+          <statusCode code="completed" />
+          <!-- Insurance company information -->
+          <performer typeCode="PRF">
+            <templateId root="2.16.840.1.113883.10.20.22.4.87" />
+            <time>
+              <low nullFlavor="UNK" />
+              <high nullFlavor="UNK" />
+            </time>
+            <assignedEntity>
+              <!-- Payor Identifier - The root is a KNOWN root/unique identifier to an openly available assigning authority, such as National Association of Insurance Commissioners (NAIC) (2.16.840.1.113883.6.300), and the extension identifiers the payer within that authority -->
+              <id assigningAuthorityName="National Association of Insurance Commissioners (NAIC)" root="2.16.840.1.113883.6.300" extension="999999"/>
+              <!-- Removed HL7 from fix of RoleCode to RoleClass -->
+              <code code="PAYOR" codeSystem="2.16.840.1.113883.5.110" codeSystemName="RoleClass" displayName="invoice payor" />
+              <addr use="WP">
+                <streetAddressLine>123 Insurance Road</streetAddressLine>
+                <city>Blue Bell</city>
+                <state>MA</state>
+                <postalCode>02368</postalCode>
+                <country>US</country>
+                <!-- US is "United States" from ISO 3166-1 Country Codes: 1.0.3166.1 -->
+              </addr>
+              <telecom value="tel:+(555)555-1515" use="WP" />
+              <representedOrganization>
+                <name>Good Health Insurance</name>
+                <telecom value="tel:+(555)555-1515" use="WP" />
+                <addr use="WP">
+                  <streetAddressLine>123 Insurance Road</streetAddressLine>
+                  <city>Blue Bell</city>
+                  <state>MA</state>
+                  <postalCode>02368</postalCode>
+                  <country>US</country>
+                </addr>
+              </representedOrganization>
+            </assignedEntity>
+          </performer>
+          <!-- Guarantor information (the person responsible for the final bill) -->
+          <performer typeCode="PRF">
+            <templateId root="2.16.840.1.113883.10.20.22.4.88" />
+            <time>
+              <low nullFlavor="UNK" />
+              <high nullFlavor="UNK" />
+            </time>
+            <assignedEntity>
+              <id root="329fcdf0-7ab3-11db-9fe1-0800200c9a66" />
+              <code code="GUAR" codeSystem="2.16.840.1.113883.5.111" codeSystemName="HL7 RoleCode" />
+              <addr use="HP">
+                <streetAddressLine>17 Daws Rd.</streetAddressLine>
+                <city>Blue Bell</city>
+                <state>MA</state>
+                <postalCode>02368</postalCode>
+                <country>US</country>
+              </addr>
+              <telecom value="tel:+(781)555-1212" use="HP" />
+              <assignedPerson>
+                <name>
+                  <prefix>Mr.</prefix>
+                  <given>Adam</given>
+                  <given>Frankie</given>
+                  <family>Everyman</family>
+                </name>
+              </assignedPerson>
+            </assignedEntity>
+          </performer>
+          <!-- Covered party -->
+          <participant typeCode="COV">
+            <templateId root="2.16.840.1.113883.10.20.22.4.89" />
+            <time>
+              <low nullFlavor="UNK" />
+              <high nullFlavor="UNK" />
+            </time>
+            <participantRole classCode="PAT">
+              <!-- Member Identifier - root represents the payer's OID for member IDs, extension represents the actual member ID -->
+              <id assigningAuthorityName="XYZ Insurance Covered Member ID #" root="1.1.1.1.1.1.1.1.14" extension="22494935-3" />
+              <code code="CHILD" codeSystem="2.16.840.1.113883.5.111" displayName="child" />
+              <addr use="HP">
+                <streetAddressLine>17 Daws Rd.</streetAddressLine>
+                <city>Blue Bell</city>
+                <state>MA</state>
+                <postalCode>02368</postalCode>
+                <country>US</country>
+              </addr>
+              <playingEntity>
+                <name>
+                  <!-- Name is needed if different than the name recorded on the health plan.  Birth Date is required if you include this. -->
+                  <given>Bobby</given>
+                  <given>A.</given>
+                  <family>Everyman</family>
+                </name>
+                <sdtc:birthTime value="19750501"/>
+              </playingEntity>
+            </participantRole>
+          </participant>
+          <!-- Policy holder - only present if the holder/subscriber is different from the member, this should not be present if Covered Party role is 'SELF' -->
+          <participant typeCode="HLD">
+            <templateId root="2.16.840.1.113883.10.20.22.4.90" />
+            <participantRole>
+              <!-- Subscriber Identifier - root represents the payer's OID for subscriber IDs, extension represents the actual subscriber ID -->
+              <!-- On many insurance plans, the Member ID # is the same subscriber and dependents -->
+              <id assigningAuthorityName="XYZ Insurance Subscriber ID #" root="1.1.1.1.1.1.1.1.14" extension="22494935-1" />
+              <addr use="HP">
+                <streetAddressLine>17 Daws Rd.</streetAddressLine>
+                <city>Blue Bell</city>
+                <state>MA</state>
+                <postalCode>02368</postalCode>
+                <country>US</country>
+              </addr>
+              <playingEntity>
+                <name>
+                  <!-- Name is needed if different than the name recorded on the health plan. -->
+                  <given>Robert</given>
+                  <given>B.</given>
+                  <family>Everyman</family>
+                </name>
+              </playingEntity>
+            </participantRole>
+          </participant>
+          <!-- typeCode REFR and moodCode DEF mean this is the plan definition  -->
+          <entryRelationship typeCode="REFR">
+            <act classCode="ACT" moodCode="DEF">
+              <id assigningAuthorityName="XYZ Insurance" root="2.9.3.4.195" extension="131" />
+              <!-- This is the Plan id -->
+              <code nullFlavor="NA"/>
+              <text>Good Health PPO</text>
+            </act>
+          </entryRelationship>
+        </act>
+      </entryRelationship>
+    </act>
+  </entry>
+</section>
\ No newline at end of file
diff --git a/Payers/Payer Identifiers/Readme.md b/Payers/Payer Identifiers/Readme.md
new file mode 100644
index 00000000..5f5f4dd2
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+++ b/Payers/Payer Identifiers/Readme.md	
@@ -0,0 +1,39 @@
+## Approval Status
+
+* Approval Status:  
+* Example Task Force: 
+* SDWG: 
+
+
+### C-CDA 2.1 Example:
+
+* Coverage Act 2.16.840.1.113883.10.20.22.4.60:2015-08-01
+* Policy Act 2.16.840.1.113883.10.20.22.4.61:2015-08-01
+
+### Reference to full CDA sample:
+
+* TBD
+
+### Validation location
+
+* TBD 
+
+### Comments
+
+* This is an example of payer identifier information shown in a payer entry with human readable text. Adapted by John D'Amore / Brett Marquard from original sample proposed by Jean Duteau. 
+
+### Custodian
+
+* Jean Duteau jean.duteau@dogwoodhealthconsulting.com (Github: jduteau)
+* Brett Marquard brett@waveoneassociates.com (Github: brettmarquard)
+* John D'Amore jdamore@moreinformatics.com (GitHub: jddamore)
+
+### Keywords
+
+* payer, health plan, insurance
+
+### Permalink
+
+
+### Links
+