This document is intended to build awareness and understanding of potential changes and issues related to the future regulatory environment for health care. This document is to be used as an educational tool only - it is not intended to provide predictions of future outcomes, comprehensive implications, or to impart tax or legal advice. Further, the information contained in this document is only informed as of the date of its creation and does not replace a more rigorous review of additional guidance pending from the federal or state government.

PLEASE NOTE THAT THESE FILES ARE VERY LARGE AND WILL CONSUME A LARGE AMOUNT OF MEMORY TO ACCESS, THIS MAY CAUSE YOUR COMPUTER TO CRASH OR LOCK UP.