This week, our In Focus section reviews “Health Care Providers and Value-Based Reimbursement,” a paper released by HMA’s Accountable Care Institute (ACI) this month. Movement of patients into managed care is a significant part of health care transformation currently underway in the United States. Managed Care Organizations are increasingly offering value-based payment models as a way to help the provider community achieve high-quality care, cost containment, and patient satisfaction. This paper serves as a starting point for health care providers who are exploring value-based payment models. It is designed to help providers understand the reimbursement continuum, potential risks and rewards, and the flow of money.