Jenny's summary of the major changes is really insightful - thanks for sharing this. From my perspective, two items worth particular attention (both of which Jenny has highlighted quite thoroughly) are the changes to the alternative transportation credit and the institution of the establishment/performance split. The alt transport changes are substantive and profound - I'm not sure I agree with all of them, but many of the ideas there are worthwhile. And the E/P split is something I strongly support - I think it will facilitate recertification enormously. Mostly I'd just encourage folks to give those two areas a bit of added attention as they think about 2012. Thanks again Jenny.
Dan