Text: HCFA states that the final rule will not impose a federal intergovernmental or private sector mandate of $100 million or more, as defined in the Unfunded Mandates Act of 1995.
Entailment: The final rule, the HCFA states, that there will be no federal intergovernmental or private sector mandate of 100 million dollars or more.
Contradiction: HCFA states that the final rule will have a government mandate.