In the past decade, use of physician work relative value units (wRVUs) in physician compensation plans has become a highly popular practice. Much of the healthcare industry, including most valuators, establish physician compensation rates based on assumptions about the relationship between compensation and wRVUs in the MGMA and other survey data. Indeed, many valuators use survey data exclusively for fair market value (FMV) purposes based on assumptions about this relationship. New research has recently emerged, however, showing the relationship between compensation and wRVUs is not what much of the industry has assumed.