We are in the EHR implementation business, and are negotiating a relationship with an EHR Vendor to provide training and education to their clients during implementation. Currently the Vendor contracts with a Physician Practice to sell and install their EHR systems and provide training on its 'meaningful use.' Due to the Vendor's volume of business, the Vendor outsources portions of their end user training and education to third-party consultants like us. The client pays the Vendor $200/hour for training and education, then outsources the work at a rate of $150/hour. The margin of $50/hour is retained and applied to the Vendor's internal operating costs and resources. My question is: Is their an advantage (profit or tax oriented) for the Vendor to allow us to collect the $200, provide the same services for $150/hour, then compensate the Vendor $50 for the client or project referral? The $50 would drop directly to the "bottom line," correct?