If I can chime in here, for 2017 there is a "testing" option for MIPS that states that if you just do ONE measure for any length of time (even one day), then you will not get a penalty for the first year. For those of you that are considering not doing MIPS at all, this might be a good option for you. Why take the 4% penalty right off the bat when you can do a minimal amount of work and avoid it?