For those struggling to meet this measure, keep in mind that there is an exclusion available for providers that have less than 100 in the denominator. This will allow you to attest to Stage 2 (pending you meet all the other criteria) and not have to use the Flex Option and report Stage 1.
The exact verbiage from the specifications is:
"Any EP who transfers a patient to another setting or refers a patient to another provider less than 100 times during the EHR reporting period is excluded from all three measures."