Count me out. And, what would happen if physicians simply refuse to comply? I cannot be much more penalized for seeing Medicare patients than I am alread. And I, like Al, will simply stop seeing them. Then I will stop taking commercials and go to cash only. Then I will go bankrupt and join the hundreds out standing in line today in 96 degree weather so they can get their 25$ utility bill assistance give away money. We physicians can and MUST NOT let the government take our profession away from us. If there were ever a time for all of us to stand together and say "NO" it is now. I, for one, will not be a scab.