The document was released March 31, 2015 by the Centers for Medicaid and Medicare Services (CMS). The document is a presentation about the Medicare Next Generation accountable care organization (ACO) model financial and performance reimbursement methodology. The Next Generation ACO model offers two risk-sharing arrangements: increased shared risk and full performance risk. In the increased shared risk model ACOs will be responsible for 80% of the risk of Medicare Part A and B payments in the first three years and in the fourth and fifth year become responsible for 85% of the risk. Under the full performance risk arrangement . . .