. during the third quarter of 2004 , ppg concluded its evaluation of the provisions of the medicare act and decided to maintain its retiree prescription drug program and to take the subsidy available under the medicare act . the impact of the medicare act was accounted for in accordance with fasb staff position no . 106-2 , 201caccounting and disclosure requirements related to the medicare prescription drug , improvement and modernization act of 2003 201d effective january 1 , 2004