Under the Stark statue a financial relationship exists between the physician and the entity if: (1) there is an ownership interest; (2) an investment interest; or (3) a compensation arrangement between the physician (or an immediate family member) and the entity. The regulations further state that a financial relationship, with respect to ownership, investment, or compensation may be direct or indirect. A direct financial relationship exists if “remuneration passes between the referring physician (or a member of his or her immediate family) and the entity furnishing DHS without any intervening persons or entities between the entity furnishing DHS and the referring physician (or an immediate family member).” A physician is said to have a direct compensation arrangement with an entity if the only intervening entity is his or her physician