I was in a meeting today in Washington, DC sharing the podium with a wonderful physician from Deloitte’s healthcare group. One of his observations was that many healthcare providers are moving away from becoming Medicare-approved Accountable Care Organizations (ACOs) because the potential rewards pale in comparison to the cost and complexity of playing in the Medicare ACO game. He predicted that we will continue to move toward “accountable care” in the United States, but it may not take the form of a Medicare ACO.