This article first appeared in Nephology News & Issues, March 2016 http://www.nephrologynews.com/understanding-financial-risk-models-in-ne/phrology Every day there is a new press release regarding the movement away from fee-for-service (FFS) to either attribution to an Accountable Care Organization (ACO) or to enrollment in a health plan. With the federally financed 1115 Medicaid Waiver Demonstrations, Centers for Medicaid & Medicare Innovation (CMMI) State Dual Eligible Demo