Articles and Blogs

Executive Summary The recently passed American Taxpayer Relief Act of 2012 (“Act”) contains a provision that extends the recovery period for the collection of certain Medicare overpayments. Specifically, Section 638 of the Act amends Section 1870 of the Social Security Act (“SSA”) to extend the recovery period for “without fault” overpayments from three years to... READ MORE

The U.S. Supreme Court has eliminated the possibility of a provider trying to claim additional Medicare cost report reimbursement under the legal theory of equitable tolling in its opinion published today: Sebelius v. Auburn Regional Medical Center (“Auburn”).  The result of this opinion places even more importance on ensuring providers adhere to the statutorily... READ MORE

Over the past three years, we have reported on how the NLRB has focused on numerous employer policies and practices that it found to be unlawfully overbroad. The NLRB reasoned that the overbroad policies could lead an employee to reasonably conclude that the employer’s policy or practice interfered with the employee’s protected right to... READ MORE

On January 17, 2013, the Department of Health and Human Services (“HHS”) announced the issuance of the final rule (the “Rule”) arising from the Health Information Technology for Economic and Clinical Health Act (“HITECH”).  The Rule is scheduled to be published in the Federal Register on January 25, 2013. READ MORE

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