HomeWebcastNew Tax Rules for Tax Exempt Hospitals and Accountable Care
New Tax Rules for Tax Exempt Hospitals CLE

New Tax Rules for Tax Exempt Hospitals and Accountable Care

Live Webcast Date: Thursday, November 10, 2011 from 12:00 pm to 2:00 pm (ET)
Legal (CLE)Recording

New Tax Rules for Tax Exempt Hospitals

Join us for this Knowledge Group New Tax Rules for Tax Exempt Hospitals Webinar. The nonprofit healthcare landscape was changed significantly by the Patient Protection and Affordable Care Act (PPACA), which imposes new requirements on nonprofit hospitals that must be followed in order to keep 501(c)(3) status. These requirements are already in effect now and must be implemented even though the IRS has not yet issued regulations. The new rules also mandate tax-exempt hospitals to administer community health needs assessments and to clarify and make known their financial assistance policies. Failure to do so may result to costly penalties which can be as high as $50,000. Also, the PPACA creates a new concept called Accountable Care Organizations (ACO). IRS is in the process of issuing guidance in both of these areas. This comes at the heels of increased scrutiny by IRS and state taxing authorities, which are now sharing information about tax exempt organizations.

In this Knowledge Group webcast, a panel of distinguished professionals will help you understand the most critical issues which will include:

  • Continuing Congressional and IRS scrutiny of hospitals
  • Key provisions of the healthcare reform legislation – IRS section 501(r)
  • IRS Notice on Community Health Needs Assessments
  • Written financial assistance policies, patient charges and emergency care
  • Calculation of charges to patients qualifying for financial assistance
  • Debt collection practices
  • IRS Notices, Regulations, Schedule H
  • Accountable Care Organizations
  • IRS and state audits of tax exempt organizations

Click the “Register” button below to enroll in this course today. Advanced registration is required as space is limited. Significant discounts are offered to early registrants.

Agenda

  1. Continuing Congressional and IRS scrutiny of hospitals
  2. Key provisions of the healthcare reform legislation – IRS section 501(r)
    • Written financial assistance policies, patient charges and emergency care; Calculation of charges to patients qualifying for financial assistance; Debt collection practices
  3. IRS Notice on Community Health Needs Assessments
  4. IRS Notices, Regulations, Schedule H
  5. Accountable Care Organizations
    • Allegeant overview of ACOs
    • Tax Issues of ACOs
  6. IRS and state audits of tax exempt organizations

Who Should Attend

  • Lawyers
  • Accountants
  • Health Care Providers
  • Health Industries Leader
  • CEOs
  • CFOs
  • Compliance Officers

New Tax Rules for Tax Exempt Hospitals

  1. Continuing Congressional and IRS scrutiny of hospitals
  2. Key provisions of the healthcare reform legislation – IRS section 501(r)
    • Written financial assistance policies, patient charges and emergency care; Calculation of charges to patients qualifying for financial assistance; Debt collection practices
  3. IRS Notice on Community Health Needs Assessments
  4. IRS Notices, Regulations, Schedule H
  5. Accountable Care Organizations
    • Allegeant overview of ACOs
    • Tax Issues of ACOs
  6. IRS and state audits of tax exempt organizations

New Tax Rules for Tax Exempt Hospitals

New Tax Rules for Tax Exempt Hospitals

Milton CernyCounselMcGuireWoods LLP

Mr. Cerny represents a broad range of nonprofit organizations including hospitals, private foundations, universities, public charities, health providers, and trade associations, including U.S. affiliates of foreign charities. In this capacity, he provides advice on tax planning and legal representation on large case and team audits regarding tax controversies before the IRS, and compliance with federal requirements on governance and private foundation rules. He has extensive experience in the application of the federal tax code to nonprofit organizations. He served at the National Office of the IRS in Washington, D.C., where he was responsible for issuing private letter rulings and advising field offices on tax controversies. He served as the technical advisor to the Assistant Commissioner on Employee Benefits and Tax Exempt Organizations on major issues referred to Washington. Prior to joining McGuireWoods, he was a partner with Caplin and Drysdale in Washington, D.C., where his practice dealt with major private foundations and public charities. He is a well-known lecturer on the nonprofit sector, has authored a number of articles, and has taught tax law at major law schools.

New Tax Rules for Tax Exempt Hospitals

Jonathan W. AndersManaging Partner, AdministrationAllegeant

Jonathan Anders has more than 20 years experience in the insurance and benefits consulting marketplace. Beginning in 1995, Jonathan joined a small benefits company, acquired it in 2004 and grew the firm into a regional leader in the benefits field. His vision helped assemble the talent of several industry veterans bringing more than 75+ years of combined benefits management expertise to its daily operation. Jonathan relinquished his duties as CEO of the firm in late 2009 and joined 2 industry veterans to create Allegeant – Accountable Care Solutions. Allegeant is as its core, a risk management firm with a focus on Wellness and Data integration. By combining information with action and accountability by all parties, Allegeant is helping large employers aggressively and transparently control their health benefits plans. The fundamental belief is that controlling healthcare costs will be addressed by delivery system enhancements and by increasing consumer knowledge and personal responsibility. Allegeant will be a vital part in shaping that system transformation.

In addition, Jonathan is the Chairman of the Joint Legislative Committee for both (MAHU) and (NAIFA). Working diligently to improve the healthcare landscape in the State, Jonathan contributes considerable time to advocating and addressing legislation for the industry. He is also serving as Co-Chair for the Operating Model and Insurance Rules Advisory Committee for the Maryland Health Benefit Exchange.

New Tax Rules for Tax Exempt Hospitals

Laura KalickDirector, Non-Profit Tax ConsultingBDO

Laura Kalick is the National Nonprofit Tax Consulting Director for BDO’s Institute for Nonprofit Excellence. Laura has over 35 years of experience in both private and government practice including the IRS National Office, the US Senate, large accounting firms and practicing law. She has advised a diverse group of complex exempt organizations including colleges and universities, trade associations, charities, hospitals, foundations and social welfare organizations.

Laura’s expertise covers transactions and contracts between exempt organizations and taxable entities, private inurement, private benefit and intermediate sanctions, unrelated business income and allocation of expenses, taxable subsidiaries, private use of tax-exempt bonds, charitable contributions, joint ventures, royalty, affinity and sponsorship agreements, debt-financed income, lobbying and political activity, private foundation excise taxes and compensation arrangements. Laura also works with nonprofit clients on ASC 740-10(FIN 48) documentation, IRS audits and Form 990.

New Tax Rules for Tax Exempt Hospitals

Douglas M. MancinoPartnerHunton & Williams LLP

Doug’s practice focuses on health care and taxexempt organizations. He serves as co-head of the firm’s health care practice.

Doug is a partner in the Los Angeles office of Hunton and Williams LLP. For more than 35 years he has represented all types of health care and nonprofit organizations on tax, business, and financial matters. He has extensive experience in audit, appeals and tax controversy issues. He has served as counsel to health care clients in a number of cases that have defined the limits of tax-exempt organizations participating in health care joint ventures.

Doug has authored more than 85 articles and book chapters concerning taxexempt organizations and health care issues. He is a former president of the American Health Lawyers Association and is vice chair-publications of the ABA’s Tax Section. Doug is admitted to practice in the Supreme Court of California and the Supreme Court of Ohio. He is also admitted to the U.S. Court of Appeals for the District of Columbia, the Ninth Circuit and the Tenth Circuits; the U.S. District Court, Northern District of Ohio; and the United States Tax Court. Doug is a frequent lecturer/speaker on many legal, tax and health care subjects. Doug enjoys a national reputation as one of the country’s top health care and taxexempt organization lawyers.

Doug is active in many civic and charitable activities. He is currently Chairman of the Board of Trustees of the Children’s Burn Foundation, and a member of the Boards of Directors of the Irvine Health Foundation, the Center for Civic Mediation, the Media & Policy Center, The Center on Philanthropy & Public Policy and Health Net of California, Inc. He is also a member of the Executive Board and an executive vice president of the Fraternity of Friends of the Los Angeles Music Center. He has previously served on the boards of the Opera League of Los Angeles, the International Myeloma Foundation, the Kent State University Foundation, and the National Center on Philanthropy and the Law. Doug is also a Gold Circle Founder and a member of the Fraternity of Friends of the Music Center of Los Angeles, and a member of the Corporate Circle of Center Theatre Group.

Relevant Experience
▷ Served as lead tax counsel in 15 audits conducted by the IRS as part of its Coordinated and Team Examination programs for large tax-exempt organizations
▷ Litigated several tax cases in the U.S. Tax Court and in the U.S. Court of Appeals
▷ Handled several HMO conversions from nonprofit to for-profit status
▷ Structured numerous hospital-physician joint ventures Hunton & Williams LLP

Memberships
▷ American Bar Association (Tax Section: Vice Chair-publications and Editor-in-Chief of The Tax Lawyer), 
2009 – present
▷ Member, Advisory Board of the Center on Philanthropy & Public Policy, University of 
Southern California School of Policy, Planning and Development, 2005-present
▷ Fellow, American College of Tax Counsel
▷ Ohio State Bar Association
▷ Member, Board of Advisors of The Exempt Organization Tax Review
▷ Member, Board of Advisors of Taxation of Exempts
▷ Member, Editorial Advisory Board of Decisions in Imaging Economics
▷ Member, National Club Association; Board of Directors, 1998-2001
▷ Member, Advisory Board of the National Center on Philanthropy and the Law,1998-2000, and 
2007-2010; Chair, 2009-2011
▷ Council Director, ABA’s Section of Taxation, 1999-2001
▷ California Society for Healthcare Attorneys
▷ Chair, Tax and Accounting Interest Group of the ABA’s Health Law Section,1998-2001
▷ Healthcare Financial Management Association, 1980-2001
▷ Chair, Exempt Organizations Committee of the ABA’s Tax Section, 1995-1997
▷ American Health Lawyers Association – past President, July 1992 – June 1994; Member, 
Board of Directors, 1988-1995; Fellow
▷ Member, Editorial Advisory Boards of Taxation of Exempts

Publications
▷ Currently working on new book tentatively titled: A Comprehensive Guide to
the Intermediate Sanctions Rules in Section 4958 of the Internal Revenue
Code for Public Charities, Social Welfare Organizations and CO-OP Health Insurance Companies, late 2011
▷ Co-author, A Guide to Complying with Stark Physician Self-Referral Rules – A Guidebook to Stark II, 2011
▷ Co-author, Taxation of Exempt Organizations, 2002
▷ Original author, Taxation of Hospitals and Health Care Organizations, 2000
▷ Co-author, Joint Ventures Between Hospitals and Physicians, 1987

Awards & Recognition
▷ Named in The Best Lawyers in America®, 1991-2011
▷ Lawyer of the Year 2011, Health Care, Los Angeles, Best Lawyers
▷ Best Lawyers, Health Care and Nonprofit Law, 1991-2011
▷ Listed in Chambers USA, America’s Leading Lawyers for Health Care, 2006- 2011
▷ Recognized by Los Angeles Magazine as one of its Super Lawyers, 2004- 2011
▷ Received Legacy of Philanthropy Award presented by Association of Professional Fundraisers, 2010
▷ Profiled by California Law Business as among California’s most prominent practitioners in the tax exempt organizations and health care fields
▷ Recognized by The National Law Journal as one of the nation’s leading managed care lawyers
▷ Recognized by the Los Angeles Business Journal as one of Southern
Hunton & Williams LLP
California’s top 100 health care executives
▷ Received Giving New Hope award presented by the Children’s Burn
Foundation, 2005


Click Here to Read Additional Material

New Tax Rules for Tax Exempt Hospitals

Course Level:
   Intermediate

Advance Preparation:
   Print and review course materials

Method Of Presentation:
   On-demand Webcast

Prerequisite:
   NONE

Course Code:
   114174

Total Credits:
    2.0 CLE

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About the Knowledge Group

The Knowledge Group

The Knowledge Group has been a leading global provider of Continuing Education (CLE, CPE) for over 13 Years. We produce over 450 LIVE webcasts annually and have a catalog of over 4,000 on-demand courses.

About the Knowledge Group

The Knowledge Group

The Knowledge Group has been a leading global provider of Continuing Education (CLE, CPE) for over 13 Years. We produce over 450 LIVE webcasts annually and have a catalog of over 4,000 on-demand courses.

With approximately 900 lawyers and 19 strategically located offices worldwide, McGuireWoods uses client-focused teams to serve public, private, government and nonprofit clients from many industries including nonprofit, education healthcare, automotive, energy resources, technology and transportation. Our commitment to providing clients with quality work and personalized service includes delivering exceptional value, using technology to provide effective legal solutions, and employing a diverse workforce to bring real-world and innovative perspectives to clients. McGuireWoods prides itself on “partnering” with clients by listening to their needs, understanding their businesses, and utilizing this knowledge base to provide efficient service.

Website: https://www.mcguirewoods.com/

Mr. Cerny represents a broad range of nonprofit organizations including hospitals, private foundations, universities, public charities, health providers, and trade associations, including U.S. affiliates of foreign charities. In this capacity, he provides advice on tax planning and legal representation on large case and team audits regarding tax controversies before the IRS, and compliance with federal requirements on governance and private foundation rules. He has extensive experience in the application of the federal tax code to nonprofit organizations. He served at the National Office of the IRS in Washington, D.C., where he was responsible for issuing private letter rulings and advising field offices on tax controversies. He served as the technical advisor to the Assistant Commissioner on Employee Benefits and Tax Exempt Organizations on major issues referred to Washington. Prior to joining McGuireWoods, he was a partner with Caplin and Drysdale in Washington, D.C., where his practice dealt with major private foundations and public charities. He is a well-known lecturer on the nonprofit sector, has authored a number of articles, and has taught tax law at major law schools.

Jonathan Anders has more than 20 years experience in the insurance and benefits consulting marketplace. Beginning in 1995, Jonathan joined a small benefits company, acquired it in 2004 and grew the firm into a regional leader in the benefits field. His vision helped assemble the talent of several industry veterans bringing more than 75+ years of combined benefits management expertise to its daily operation. Jonathan relinquished his duties as CEO of the firm in late 2009 and joined 2 industry veterans to create Allegeant – Accountable Care Solutions. Allegeant is as its core, a risk management firm with a focus on Wellness and Data integration. By combining information with action and accountability by all parties, Allegeant is helping large employers aggressively and transparently control their health benefits plans. The fundamental belief is that controlling healthcare costs will be addressed by delivery system enhancements and by increasing consumer knowledge and personal responsibility. Allegeant will be a vital part in shaping that system transformation.

In addition, Jonathan is the Chairman of the Joint Legislative Committee for both (MAHU) and (NAIFA). Working diligently to improve the healthcare landscape in the State, Jonathan contributes considerable time to advocating and addressing legislation for the industry. He is also serving as Co-Chair for the Operating Model and Insurance Rules Advisory Committee for the Maryland Health Benefit Exchange.

Laura Kalick is the National Nonprofit Tax Consulting Director for BDO’s Institute for Nonprofit Excellence. Laura has over 35 years of experience in both private and government practice including the IRS National Office, the US Senate, large accounting firms and practicing law. She has advised a diverse group of complex exempt organizations including colleges and universities, trade associations, charities, hospitals, foundations and social welfare organizations.

Laura’s expertise covers transactions and contracts between exempt organizations and taxable entities, private inurement, private benefit and intermediate sanctions, unrelated business income and allocation of expenses, taxable subsidiaries, private use of tax-exempt bonds, charitable contributions, joint ventures, royalty, affinity and sponsorship agreements, debt-financed income, lobbying and political activity, private foundation excise taxes and compensation arrangements. Laura also works with nonprofit clients on ASC 740-10(FIN 48) documentation, IRS audits and Form 990.

Doug’s practice focuses on health care and taxexempt organizations. He serves as co-head of the firm’s health care practice.

Doug is a partner in the Los Angeles office of Hunton and Williams LLP. For more than 35 years he has represented all types of health care and nonprofit organizations on tax, business, and financial matters. He has extensive experience in audit, appeals and tax controversy issues. He has served as counsel to health care clients in a number of cases that have defined the limits of tax-exempt organizations participating in health care joint ventures.

Doug has authored more than 85 articles and book chapters concerning taxexempt organizations and health care issues. He is a former president of the American Health Lawyers Association and is vice chair-publications of the ABA’s Tax Section. Doug is admitted to practice in the Supreme Court of California and the Supreme Court of Ohio. He is also admitted to the U.S. Court of Appeals for the District of Columbia, the Ninth Circuit and the Tenth Circuits; the U.S. District Court, Northern District of Ohio; and the United States Tax Court. Doug is a frequent lecturer/speaker on many legal, tax and health care subjects. Doug enjoys a national reputation as one of the country’s top health care and taxexempt organization lawyers.

Doug is active in many civic and charitable activities. He is currently Chairman of the Board of Trustees of the Children’s Burn Foundation, and a member of the Boards of Directors of the Irvine Health Foundation, the Center for Civic Mediation, the Media & Policy Center, The Center on Philanthropy & Public Policy and Health Net of California, Inc. He is also a member of the Executive Board and an executive vice president of the Fraternity of Friends of the Los Angeles Music Center. He has previously served on the boards of the Opera League of Los Angeles, the International Myeloma Foundation, the Kent State University Foundation, and the National Center on Philanthropy and the Law. Doug is also a Gold Circle Founder and a member of the Fraternity of Friends of the Music Center of Los Angeles, and a member of the Corporate Circle of Center Theatre Group.

Relevant Experience
▷ Served as lead tax counsel in 15 audits conducted by the IRS as part of its Coordinated and Team Examination programs for large tax-exempt organizations
▷ Litigated several tax cases in the U.S. Tax Court and in the U.S. Court of Appeals
▷ Handled several HMO conversions from nonprofit to for-profit status
▷ Structured numerous hospital-physician joint ventures Hunton & Williams LLP

Memberships
▷ American Bar Association (Tax Section: Vice Chair-publications and Editor-in-Chief of The Tax Lawyer), 
2009 – present
▷ Member, Advisory Board of the Center on Philanthropy & Public Policy, University of 
Southern California School of Policy, Planning and Development, 2005-present
▷ Fellow, American College of Tax Counsel
▷ Ohio State Bar Association
▷ Member, Board of Advisors of The Exempt Organization Tax Review
▷ Member, Board of Advisors of Taxation of Exempts
▷ Member, Editorial Advisory Board of Decisions in Imaging Economics
▷ Member, National Club Association; Board of Directors, 1998-2001
▷ Member, Advisory Board of the National Center on Philanthropy and the Law,1998-2000, and 
2007-2010; Chair, 2009-2011
▷ Council Director, ABA’s Section of Taxation, 1999-2001
▷ California Society for Healthcare Attorneys
▷ Chair, Tax and Accounting Interest Group of the ABA’s Health Law Section,1998-2001
▷ Healthcare Financial Management Association, 1980-2001
▷ Chair, Exempt Organizations Committee of the ABA’s Tax Section, 1995-1997
▷ American Health Lawyers Association – past President, July 1992 – June 1994; Member, 
Board of Directors, 1988-1995; Fellow
▷ Member, Editorial Advisory Boards of Taxation of Exempts

Publications
▷ Currently working on new book tentatively titled: A Comprehensive Guide to
the Intermediate Sanctions Rules in Section 4958 of the Internal Revenue
Code for Public Charities, Social Welfare Organizations and CO-OP Health Insurance Companies, late 2011
▷ Co-author, A Guide to Complying with Stark Physician Self-Referral Rules – A Guidebook to Stark II, 2011
▷ Co-author, Taxation of Exempt Organizations, 2002
▷ Original author, Taxation of Hospitals and Health Care Organizations, 2000
▷ Co-author, Joint Ventures Between Hospitals and Physicians, 1987

Awards & Recognition
▷ Named in The Best Lawyers in America®, 1991-2011
▷ Lawyer of the Year 2011, Health Care, Los Angeles, Best Lawyers
▷ Best Lawyers, Health Care and Nonprofit Law, 1991-2011
▷ Listed in Chambers USA, America’s Leading Lawyers for Health Care, 2006- 2011
▷ Recognized by Los Angeles Magazine as one of its Super Lawyers, 2004- 2011
▷ Received Legacy of Philanthropy Award presented by Association of Professional Fundraisers, 2010
▷ Profiled by California Law Business as among California’s most prominent practitioners in the tax exempt organizations and health care fields
▷ Recognized by The National Law Journal as one of the nation’s leading managed care lawyers
▷ Recognized by the Los Angeles Business Journal as one of Southern
Hunton & Williams LLP
California’s top 100 health care executives
▷ Received Giving New Hope award presented by the Children’s Burn
Foundation, 2005

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