Healthcare financial management : journal of the Healthcare Financial Management Association
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Historically, group practices engaged in expensive buy-in and buy-out arrangements for their physicians. These arrangements often served the group's original physicians well, but left newer physicians with little equity in the practice when the older physicians retired. Many groups are restructuring their buy-in and buy-out arrangements to account for both a physician's original financial contribution to the practice and the physician's share of patient receivables. Groups also are setting up qualified retirement plans that are separate from their buy-out arrangements.