Articles and Blogs

The recently passed American Taxpayer Relief Act of 2012 has potential implications for charitable giving.  The Act reinstitutes the so-called Pease Amendment (named after the late Ohio Congressman Donald Pease).  That Amendment, which was eliminated from the Internal Revenue Code in 2010, provides a floor for itemized deductions before any may count against adjusted gross income. ... READ MORE

The flu has recently made national headlines. This week, 41 states have seen widespread influenza activity, up from 31 states just the week before. Boston recently declared a public health emergency because of the flu, and mandatory flu shots made headlines when an Indiana hospital terminated six employees for refusing to get flu shots... READ MORE

In a suit brought against an Ohio nursing facility related to improper medication administration, the U.S. Court of Appeals for the Sixth Circuit allowed the use of res ipsa loquitur in finding a facility responsible for lapses in a resident’s medication regime.   READ MORE

Tax-exempt hospitals will face significant challenges in 2013 as they will be required to come into full compliance with Code Section 501(r), as added by the Affordable Care Act.  More specifically, by year end, every hospital facility operated by a Code Section 501(c)(3) hospital organization must complete a community health needs assessment (“CHNA”) and... READ MORE

The new tax Act approved by Congress and its three primary changes to federal estate and gift tax laws are addressed in this issue of Hall Render’s Estate Planning Insights audio series. Please join Doug Long, Shareholder at Hall, Render, Killian, Heath and Lyman, for this brief discussion by clicking here.. Should you have any... READ MORE

Background On November 26, 2012, the Office for Civil Rights (“OCR”) released guidance regarding methods and approaches to achieve de-identification of protected health information (“PHI”) in accordance with the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”).  Congress mandated in the American Recovery and Reinvestment Act of 2009 that OCR issue such guidance. READ MORE

Executive Summary On December 20, 2012, a Federal District Court judge allowed a False Claims Act (“FCA”) case to continue against a Pharmacy Benefits Manager1 (“PBM”), related to PBM services it furnished to an unrelated Medicare Part D Sponsor (“Sponsor”).  In 2007, the Sponsor engaged a third party auditor to audit the Part D... READ MORE

On January 1, 2013, the Senate and House approved the American Taxpayer Relief Act of 2012 (the “Act”), which contains good news for charities as it provides a tax benefit for some taxpayers if they act by January 31, 2013.  The Act also revives the Individual Retirement Account (“IRA”) charitable rollover in IRC Section... READ MORE

The Medicare therapy caps have been the subject of many changes over the past couple of years, and several of those changes were set to expire on December 31, 2012.  However, due to the passage of the American Taxpayer Relief Act of 2012 (the “Act”), some of the changes will be extended until the... READ MORE

Late last night, Congress approved a bill to avoid the widespread tax increases and 2% across-the-board spending cuts known as the “fiscal cliff.”  While the legislation permanently raises taxes on individuals with incomes over $400,000 and couples making over $450,000, it only delays the 2% across-the-board spending cuts (including Medicare reimbursements) for two months... READ MORE