Articles and Blogs

Code Section 501(r) created a seismic shift in the tax exemption criteria for hospitals. Now that the IRS has unveiled the Final Regulations in this area of law, 501(r) compliance needs to become a focal point for tax-exempt hospitals, which must move swiftly to comply with the new requirements. As part of Hall Render’s... READ MORE

This article is Part Two in a series discussing ten of the most noteworthy pronouncements from the Final Regulations regarding Code Section 501(r). Part One is available here.  In this second part of the series, Hall Render addresses five areas of significant developments pertaining to the requirements for the financial assistance policy (“FAP”), limitations... READ MORE

In an opinion issued on January 14, 2015 in Home Care Association of America v. Weil1, the U.S. District Court ruled that the revised companionship service exemption would not take effect and that the exemption would remain as originally promulgated in 1974 (“the Opinion”).  This means that home care providers may continue to rely... READ MORE

Through the recently released Final Regulations, the IRS and Treasury Department have provided a road map for tax-exempt hospitals as they move toward full compliance with Code Section 501(r). As Hall Render previously reported, these Final Regulations track the prior guidance in many respects, but they also make numerous significant changes that hospital organizations... READ MORE

As Hall Render previously reported, the IRS released the long awaited Code Section 501(r) final regulations on December 29, 2014.  The significance of Code Section 501(r) and these final regulations for tax-exempt hospital organizations cannot be overstated as they represent the biggest change to the tax exemption criteria for hospitals since the IRS announced... READ MORE

Executive Summary Under the federal Stark Law, hospitals may provide non-monetary compensation to physicians up to an aggregate amount of $392 for calendar year 2015.  The dollar limit for “medical staff incidental benefits” (e.g., meals, parking and other items or incidental services that are used on the hospital’s campus) has been increased to less... READ MORE

As the health care delivery system continues to evolve, Hall Render attorneys are committed to providing practical counsel and insight to health care providers. Below is a compilation of fifteen developments from 2014 that will continue to impact the health care industry in 2015. As the new year begins, our attorneys will continue to... READ MORE

On December 29, the IRS released the long awaited final regulations under Code Section 501(r) applicable to hospital organizations exempt from tax under Code Section 501(c)(3). The final regulations indicate that they apply to tax years that begin after December 29, 2015, which will give all tax-exempt hospital organizations at least one year to come... READ MORE

Providers and suppliers who continually submit noncompliant claims to Medicare may have their billing privileges revoked by the Centers for Medicare & Medicaid Services (“CMS”) according to a final rule recently published in the Federal Register (“Final Rule”).  The new regulation will appear at 42 CFR § 424.535(a)(8)(ii) and will be effective on February... READ MORE

On December 8, 2014, the Department of Health and Human Services (“HHS”) announced that it had reached a settlement with a nonprofit, community mental health care provider (“Provider”) arising out of alleged violations of the Security Rule under the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”). The settlement comes after an HHS... READ MORE