8084 Background: No specific reimbursement exists for Palliative Care Programs (PCP) in hospitals and hospital administrators are not supportive of program development where no dedicated reimbursement exists. We developed a cost aversion financial model to quantify benefits of PCPs to counter the lack of reimbursement argument within a for-profit hospital company. Methods: Utilizing literature, clinical and administrative assessments, chart and patient bill audits, and consensus development of a Palliative Program Toolkit, a program was defined to reduce cost and enhance end-of-life care. Three pilot studies were initiated in for-profit hospitals to develop cost data to build a business case. Results: Retrospective chart audits of patient deaths in a 4-month period, excluding sudden death, were conducted. Audits showed 87% of deaths were in patients over 60; 41% were over the age of 80; 46% had cardiopulmonary diagnoses, 14% cancer, 12% neurological and 10% infections/sepsis. Annualized, these patients had 711 admissions, 6633 patient days, an average length of stay of 9.329 days with 62% of patient days in critical care. Financial analysis of cost of care less reimbursement demonstrated a loss on average of $1 million per facility. Data validated moving a patient from a critical care bed to a non-critical care bed averts approximately $700 per day in cost, DNR status averts $5000 in cost, and appropriate resource utilization results in less drug, supply and ancillary expense. Preliminary data and Toolkits were sent to 200 facilities before the pilots were completed, and 40 facilities initiated programs immediately. Conclusions: Providing a Palliative Care Program enhances quality, transitions patients to a more appropriate care setting, decreases expensive resource utilization and, while not providing a new revenue source, can still avert sufficient cost to justify expenses. The Toolkit was validated by requests from the Center to Advance Palliative Care and the National Coalition on Cancer Survivorship to utilize its content. Author Disclosure Employment or Leadership Consultant or Advisory Role Stock Ownership Honoraria Research Funding Expert Testimony Other Remuneration Employed by HCA HCA HCA as employee