Introduced in recent healthcare reform legislation, accountable care organizations are groups of physicians and hospitals who seek to limit costs and risks and thereby increase profits. As the new kid on the block in the healthcare industry, knowing how to approach these entities—described today as elusive and ephemeral—could be the greatest challenge facing appraisers in the healthcare industry over the coming months and years. In Accountable Care Organizations: What Are They and What Do You Need to Value? the final installment in BVR's 2011 Online Symposium on Healthcare Valuation, series curator Mark Dietrich joins Carol Carden for a thorough examination of this latest healthcare iteration and the valuation challenges it's sure to pose.