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Email On October 20, 2011, the Federal Centers for Medicare and Medicaid Services ("CMS") released the final regulations to establish the Shared Savings Program for Accountable Care Organizations ("ACOs") in accord with Section 3022 of the Patient Protection and Affordable Care Act (the "Final Rule"). The same day, the Office of Inspector General ( ("OIG") within the Department of Health and Human Services ("HHS"), CMS, the Department of Justice ("DOJ"), the Federal Trade Commission ("FTC"), and the Internal Revenue Service ("IRS") released final regulatory guidance explaining how the federal laws within their respective jurisdictions would be waived or interpreted to promote the formation and operation of ACOs ("Final Regulatory Guidance"). https://www.cadwalader.com/resources/clients-friends-memos/final-rule-for-accountable-care-organizations-addresses-major-provider-concerns-will-long-term-care-providers-dive-in