Temp. Reg. § 53-4958-6T(c)(2)(iv), Example 4—Compensation studies
In the above referenced example, the temporary regulations conclude that, if a tax-exempt hospital has obtained a customized compensation study, the hospital may, in the absence of evidence that market conditions have changed, rely on that study in the immediately following year without commissioning a new study.

Markets change constantly; therefore it would be appropriate to insert the word "materially" before the word "changed" in the first sentence of the example. In addition, we believe that the example in the temporary regulations would be more useful if it included a longer period, such as three years. Several widely circulated compensation studies are not published annually. Given that total compensation levels seldom decrease, we believe a longer period of reliance on such studies would be appropriate.