This is actually a really important issue in healthcare, arguably more important than our current reform bill. As I remember it, SGR seeks to incrementally cut Medicare reimbursement to physicians by 40% over ten years. That's a lot of money. Every year that there is a scheduled cut, Congress has to go and find a way to avoid the cut while staying budget neutral. Back in 2008, the Medicare Improvement for Patients and Physicians Act was passed to reconcile a 10.9% cut. Congress found most of the funding through cuts in Medicare Part C. That bill also fundamentally changed many other reimbursement programs, DME, and e-prescribing.