CMS published the Accountable Care Organizations (ACO) Final Rule in the Medicare Shared Savings Program (42 CFR Part 425). The Final Rule follows most of the December 1, 2014 proposed rule. The Final Rule provides ACOs greater flexibility in the Medicare Shared Savings Program (MSSP), clarifies the operational rules and governance requirements, and makes it more accessible to future ACOs. The final rule seeks and encourages continued provider participation by reducing administrative burdens for ACOs participating in the MSSP, giving participating accountable care organizations more choice in risk and shared savings, finalizing benchmarking policies, and streamlining data sharing. The remainder of the changes made under the Final Rule will appear in Part 2 of the Summary of the Final Rule.