In response to the Open Payments Program, many physicians have advised applicable manufacturers that future payments should be made to their group practice, spouse, newly formed corporation whose name is the physician's initials with no other identifying information, etc., and that any reports to the Open Payments Program should indicate that the recipient of the compensation was this other entity or person. How do the regulations indicate that applicable manufacturers should report payments made to such third parties? What report is required if the physician declined the payment entirely