Insight Article Orthopedic Bundles - Critical Analysis of the Current State About the Author The second article will arm providers with strategic analysis to perform now, including “how to” tips on: Kim Heller, CPA, Partner ï‚· Evaluating the financial effect ï‚· Understanding current clinical pathways ï‚· Understanding current referral patterns ï‚· Brainstorming about optimum future clinical pathways and referral patterns ï‚· Developing key performance metrics (KPMs) for partners who will contribute to maximizing financial benefits Orthopedic Bundles - Essential Strategies for the Future The last article will prepare providers to implement strategies for: ï‚· Deciding whether to “partner” or “own” all services in the bundle ï‚· Creating new internal clinical pathways ï‚· Creating new clinical pathways with external partners ï‚· Monitoring effects on KPMs ï‚· Monitoring expected financial implications of strategies adopted We hope you find this series informative as you navigate the sea of change in today’s health care industry. Look for the next article “Orthopedic Bundles - A Primer” to be available soon. We welcome your calls and questions regarding this topic. With over 20 years of experience, Kim Heller is a CPA and partner in Wipfli LLP’s (“Wipfli’s”) national health care practice. She takes pride in providing outstanding services to hospitals, SNFs, assisted and independent living organizations, and HHAs. In addition to her client service responsibilities, Kim leads Wipfli’s efforts to enhance and increase services provided to the senior living industry.

Contact Kim at 715.843.8336 or kheller@wipfli.com. About Wipfli’s Health Care Industry Practice Wipfli’s national health care practice has nearly 100 associates dedicated to serving more than 1,800 clients in 46 states, including integrated delivery systems, large community hospitals, critical access and rural hospitals, physician practices, and senior living organizations. Wipfli can advise in all areas of business, from finance and operations to human resources, information technology, and reimbursement. For more information, visit www.wipfli.com/healthcare. About Wipfli With more than 1,500 associates, 32 offices in the United States, and 2 offices in India, Wipfli ranks among the top 25 accounting and business consulting firms in the nation.

For over 85 years, Wipfli has provided private and publicly held companies with industry-focused assurance, accounting, tax, and consulting services to help our clients overcome business challenges today and plan their for tomorrow. For more information, visit www.wipfli.com. .