Publications

On June 25, 2018, the Centers for Medicare and Medicaid posted a request for information seeking public comment on reducing the regulatory burden of the Stark (self-referral) Law. The comment period closes August 24, 2018. Specifically, the request states: “[this request for information seeks input from the public on how […]

Several changes to long-established tax law and guidance in the past year may restrict borrowers’ access to tax-exempt financing. Health care providers that are exempt organizations under Section 501(c)(3) of the tax code, or governmental subdivisions such as county hospitals, should be aware of these changes. When the corporate tax […]

Recently, The University of Texas MD Anderson Cancer Center (MD Anderson) was fined $4.3 Million for HIPAA violations. Unlike many Office for Civil Rights (OCR) HIPAA enforcement actions that resulted in a settlement agreement, this case was not informally resolved and resulted in an Administrative Law Judge (ALJ) requiring MD […]

The Tax Cuts and Jobs Act (“TCJA”) retained the ability for taxpayers to defer gains on the sale of appreciated real estate through the use of “like-kind” exchanges under IRC section 1031. The TCJA eliminated, however, the availability of like-kind exchanges of personal property. The Bad Starting Jan 1, 2018, […]

The Act made a significant change in the basic applicable exclusion from estate and gift taxes (“applicable exclusion”) available to each individual. The applicable exclusion is now doubled from $5,000,000 to $10,000,000 per person and is indexed for inflation. In 2018, the exclusion is anticipated to be set at approximately […]