Understanding IRS Proposed Regulations on Community Health Needs Assessments

Elizabeth M. Mills is a Senior Counsel in Proskauer Rose LLP’s Health Care Department in the Chicago office. Elizabeth’s practice is focused both on health care organizations and tax exemption issues for not-for-profit organizations. She addresses regulatory and transactional issues for all types of health care providers, including hospitals, academic medical centers, large physician group practices, retirement facilities and health maintenance organizations.

In addition, Elizabeth assists tax-exempt organizations in addressing tax compliance and governance issues such as Form 990 reporting, executive compensation, payroll taxes, compliance with supporting organization and private foundation restrictions, new hospital tax exemption requirements, and use of tax-exempt bond-financed property. She has worked extensively with joint ventures between tax-exempt and for-profit entities, the formation and restructuring of integrated health delivery systems, and the tax issues facing exempt organizations in captive insurance and group insurance. Elizabeth is a member of both the Tax Section and the Health Law Section of the American Bar Association and is the Chair of the American Health Lawyers Association Tax and Finance Practice Group.

Susan Clark is a Senior Manager in the Atlanta office of Pershing Yoakley & Associates P.C., who specializes in tax-exempt and healthcare organizations. Her twenty three plus years of experience in public accounting includes all aspects of federal and state income taxation. Susan has specific experience in tax accounting and reporting issues for exempt organizations, including issues and studies related to private inurement, private benefit, unrelated business income tax, and tax-exempt status. She has represented clients before the Internal Revenue Service, including the filing of applications for recognition of exempt status and coordination of the approval process

Susan received her BBA in Accounting (1989) and MAcc in Taxation (1990) from the University of Georgia. She is an active member of the AICPA, Georgia Society of CPAs (GSCPA), and is an advanced member of the Georgia Chapter of Healthcare Financial Management Association (HFMA). She participates as a member of the leadership committees (TEAMS) of HFMA and is a Past President for the Georgia Chapter. In July 2002, she received her certification as a Fellow in HFMA. Susan is currently Chairperson of the Healthcare Section of the GSCPA and has served on the Healthcare Conference Committee Task Force for the society for the past ten years.

Susan has also served as Treasurer for the Gamma Alpha Chapter of Alpha Gamma Delta House Association, Stockbridge Middle School Band Boosters, and Woodland High School Band Boosters Association.

Marjorie M. Glover is the Chair of Employee Benefits and Executive Compensation at Chadbourne & Parke LLP. She has experience in all aspects of health care, employee benefits and executive compensation law and has particular expertise in recent health care reform laws including the Patient Protection and Affordable Care Act. Ms. Glover conducts regular seminars and workshops on numerous aspects of health care reform. Ms. Glover has published numerous articles and is a monthly Ask the Expert columnist for Employee Benefit Plan Review magazine. Ms. Glover is recognized in Best Lawyers in America and SuperLawyers and is a member of the American Bar Association, New York State Bar Association and New York City Bar Association.

Ms. Glover may be contacted at mglover@chadbourne.com or 212 408-1016