A discussion of the most important legal trends affecting the health care industry over the past year and a preview of future trends will be the focus of this session and will include the status of Accountable Care Act implementation; the prospects for major Accountable Care Act disruption by the United States Supreme Court; health policy implications of the change in control of the U.S. Senate; developments in the managed care marketplace affecting contracting; enforcement and judicial developments driving adverse interpretations of the Stark Law and False Claims Act; RAC audit reform proposals; financial and tax reporting relating to temporarily restricted gifts; and other key issues.