The tax issues are very burdensome in this rule and I think were an unanticipated biproduct. It is my hope that a new rule would make it clear that supervisors are paid directly for supervision services at an hourly rate, and that residents receive adequate supervision clinically under those services. Compensation for resident services is between their employer— and outside the scope of supervision. There are too many emotions caught up in these posts and a lot of projection and animosity over folks who got a raw bargain back when they were in residency. We all need to be better than that and fix the broke. System, and not have people starting off burned out. I suggest we consult with employment lawyers and accountants moving forward so we don’t make these mistakes again. And I suggest we consult with our hearts and consciences and internal compasses because honestly— this feels like a lot of scarcity mindset and financial greed at the expense of vulnerable residents and clients. Clinical supervision has and always will be in place, and has zero to do with direct billing in today’s day and age of Simple Practice and Therapy notes— which are just a matter of a click of a button and switching an account number, and you all know that as supervisors.