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To recalculate the prepaid shared savings multiplier, CMS does the following: (i) Takes into account changes to the ACO's savings or losses for a performance year for either of the 2 years that constitute BY1 and BY2 of the agreement period for which the ACO receives prepaid shared savings under paragraph (f)(2)(i) of this section, including values of zero, if applicable, as a result of issuance of a revised initial determination under 425.315, when calculating the simple average of the per capita savings or losses calculated in paragraph (f)(2)(ii) of this section

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