In banking, bigger is better… up to $10 billion that is. That was the main theme at the 2015 Bank Director “Acquire or Be Acquired” Conference in Scottsdale, Ariz., which brought together hundreds of bankers and deal makers for three days. With its large number of relatively small community banks, […]
Publications
Final § 501(r) Regulations Provide Community Health Needs Assessment and Corrective Guidance
Tax-exempt hospitals received a late-season present from the Department of the Treasury and the Internal Revenue Service after the agencies released long-awaited final regulations for requirements under the Patient Protection and Affordable Care Act (“ACA”). In addition to rules related to the provision of financial assistance and billing and collection […]
104th Nebraska Legislature, First Session: Real Estate, Renewable Energy and Municipal Law Update – Part 5 (Days 21 – 26)
The first session of the 104th Nebraska Legislature continues to proceed with hearings underway or scheduled for all of this session’s bills that we are tracking. Here is an update on the bills we are tracking related to real property, renewable energy, and municipal law. You can find copies of […]
Tax-Exempt Hospitals: Final Financial Assistance and Billing and Collection Regulations Published
Background Section 9007 of the Patient Protection and Affordable Care Act created and added § 501(r) to the Internal Revenue Code (the “Code”). Section 501(r) put into place a number of significant new requirements that tax-exempt hospitals must satisfy in order to retain tax-exemption, including provisions related to financial assistance, […]
104th Nebraska Legislature, First Session: Real Estate, Renewable Energy and Municipal Law Update – Part 4 (Days 16 – 20)
The first session of the 104th Nebraska Legislature is nearly one-quarter complete. Here is an update on the bills we are tracking related to real property, renewable energy, and municipal law. This alert provides an updated list of the bills we are tracking, with their current status. You can find […]