Since the passage of the Affordable Care Act in 2010, many ACO organizations have been established by hospitals and health systems to meet the triple aim of the statute—lower cost for individuals, improving access and quality, and improving population health. Their participating providers consist both of health system-employed physicians and […]
Publications
Practitioner’s Insight – Nebraska’s Historic Tax Credit Program
Beginning in 2015, the Nebraska Job Creation and Mainstreet Revitalization Act provides $15 million in state historic preservation tax credits annually. The credit is equal to 20 percent of eligible expenditures incurred for improvements to qualifying historically significant real property. The credit is limited to a $1 million tax credit […]
SCOTUS Holds Omaha Indian Tribe Has Jurisdiction Over Pender Retailers
Nebraska v. Parker, 136 S. Ct. 1072 (2016). The Omaha Indian Tribe asserted jurisdiction over the Village of Pender, Nebraska, by subjecting Pender retailers to a liquor ordinance that required liquor licenses, imposed sales tax on liquor sales, and fined violators. Pender and Pender retailers sued members of the Omaha […]
Request for Notice of Sale in Trust Deed Did Not Apply to Senior Lienholder
First Neb. Educators Credit Union v. U.S. Bancorp, 293 Neb. 308 (2016). U.S. Bank filed a trust deed on real property in Nebraska in 2006. First Nebraska filed a trust deed on the same property in 2007. The First Nebraska trust deed contained a clause requesting notice of default and […]
Delaying or Denying Care Due to Non-Payment
With the recent implementation of the final 501(r) regulations, many tax-exempt hospitals have significantly revised their charity care and billing and collection policies and practices. However, one issue that may have flown under the radar for many is the delay or denial of care due to the non-payment of outstanding […]