The New York State Health Foundation—in a report authored by the Manatt team of Deborah Bachrach, Robert Belfort, William Bernstein and Susan Ingargiola—provides a framework for New York State officials and health care industry stakeholders to consider the policy issues raised by the development of Accountable Care Organizations (ACOs) in New York. "Considerations for the Development of Accountable Care Organizations in New York State" provides a high-level overview of recent Medicare ACO initiatives, discusses New York’s health industry landscape and explores key issues for consideration by the state. These policy issues include the need for state officials to assess the role ACOs should play in controlling runaway medical expenses and improving the quality of health care, as well as the need to reevaluate New York's existing health care regulatory structure.