Articles and Blogs

In February, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) shed additional light on their proposed rule that changes how lease agreements are treated for accounting purposes. The proposed rule, originally published in an exposure draft on August 17, 2010, treated all lease agreements as capital lease agreements for accounting purposes. The proposed... READ MORE

On July 7, 2011, the Treasury Department and the Internal Revenue Service (“IRS”) released Notice 2011-52 (“Notice”) to address the community health needs assessment (“CHNA”) requirements described in section 501(r)(3) of the Internal Revenue Code (the “Code”). These CHNA requirements apply to hospital organizations that are, or seek to be, recognized as tax-exempt under... READ MORE

The Federal Trade Commission, with the concurrence of the Antitrust Division of the Department of Justice, announced on July 7, 2011 revisions to the Hart-Scott-Rodino Premerger Notification Rules.1 The new Rules expand the categories of documents to be produced, delete certain data requests and make several ministerial changes, all in an effort to focus... READ MORE

Effective July 2011, the Centers for Medicare & Medicaid Services (CMS) adopted a revised Medicare Enrollment Application – Institutional Providers CMS-855A (CMS-855A). Some of the more significant changes are set forth below in italicized text: Formerly, page 1 of the CMS-855A stated, “WHO SHOULD SUBMIT THIS APPLICATION”; the revised CMS-855A states, “WHO SHOULD COMPLETE THIS APPLICATION.”Additional... READ MORE

Executive Summary. Section 135(a) of the Medicare Improvements for Patients and Providers Act of 2008 (“MIPPA”) amended the Social Security Act to require suppliers of the technical component (“TC”) of “advanced diagnostic imaging services” paid under the Medicare Physician Fee Schedule (“MPFS”) to become accredited by January 1, 2012.   Suppliers not fully accredited by... READ MORE

Background. Health care procedures and services often must be appropriately “supervised” to ensure quality of care and safety for patients. In recent years, the Centers for Medicare and Medicaid Services (“CMS”) has clarified its defined levels of supervision (general, direct and personal) applicable to the provision of hospital outpatient diagnostic and therapeutic services.  Under... READ MORE

On June 30, 2011, CMS published a Proposed Rule (“Proposed Rule”) to retract the November 29, 2010 Medicare Physician Fee Schedule Final Rule (“Final Rule”) that required a physician’s or non-physician practitioner’s (“NPP”) signature on all paper requisitions for clinical diagnostic laboratory tests paid on the basis of the Clinical Laboratory Fee Schedule.  CMS... READ MORE

The year is half over, and there have been many developments in the employment and labor field that have us all talking and wondering what lies ahead.  The Supreme Court has made several rulings that will have a significant impact on employment litigation.  Most recent is the Wal-Mart decision that put an end to... READ MORE

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This morning, the National Labor Relations Board (Member Hayes dissenting) proposed reforms of the procedures it follows prior and subsequent to conducting a secret ballot election to determine if employees in the private sector wish to be represented for purposes of collective bargaining. The proposed amendments are intended to reduce unnecessary litigation, streamline pre-... READ MORE