Articles and Blogs

On September 14, 2011, the Internal Revenue Service (“IRS”) released new, taxpayer friendly guidance concerning the tax treatment of employer-provided cell phones.  This guidance allows employers to provide cell phones to their employees, either directly or through reimbursement of employees’ cell phone expenses, on a tax-free basis without burdensome recordkeeping requirements so long as certain…Read More

September was a noteworthy month for developments pertaining to worker classification issues.  Most notably, the IRS announced a new program that provides partial relief from federal employment taxes for eligible employers that agree to prospectively treat one or more classes of workers as employees.  This new program, known as the Voluntary Classification Settlement Program, or…Read More

Executive Summary On October 24, 2011, the Centers for Medicare and Medicaid Services (“CMS”) released a final rule (“Final Rule”) revising the Patient Rights Conditions for Coverage (“CfCs”) for ambulatory surgical centers (“ASCs”).  Effective on December 23, 2011, ASCs will be permitted to provide the patient, the patient’s representative or the patient’s surrogate, patient rights…Read More

In the next Centers for Medicare & Medicaid Services (CMS) Open Door Forum conference call, CMS will discuss the top regulatory issues skilled nursing providers face.  The monthly CMS Open Door Forum provides an opportunity for providers to listen to CMS discuss current topics, as well as participate in a Q&A session.  The next Open Door Forum is scheduled for…Read More

The Elder Justice Act (EJA) was enacted as part of the Patient Protection and Affordable Care Act (PPACA) in March, 2010, and creates a duty for long-term care providers to swiftly report any reasonable suspicion of a crime committed against any individual who is a recipient of care from the facility, or face significant penalties.  

The July 2011 version of the CMS-855A, Medicare Enrollment Application (the “855A”) contains new disclosure requirements arising from risk screening criteria found in the Affordable Care Act (the “Act”). These reporting requirements apply not only to applications for new providers enrolling in the Medicare program, but to existing providers that will be required, under Section…Read More

The National Fire Protection Association (NFPA) has recently released the 2012 Edition of the Life Safety Code (LSC).  Currently, the Centers for Medicare & Medicaid Services (CMS) enforces the 2000 Edition of the LSC.  The updated LSC includes many changes for health facilities, and addresses cultural changes for nursing homes.  For instance, to move a…Read More

The Department of Health and Human Services by the end of the year is expected to publish its final regulations implementing changes to the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) arising from the Health Information Technology for Economic and Clinical Health Act (“HITECH”).  With these regulations pending and a trend toward increasing enforcement…Read More

Executive Summary In a flurry of regulatory activity aimed at improving efficiencies in health care delivery, on October 24, 2011, the Centers for Medicare and Medicaid Services (“CMS”) issued, among other rules1, a proposed rule to eliminate anachronistic and burdensome regulations (“Proposed Rule”).   The Proposed Rule applies to a variety of health care providers.  The…Read More

The Centers for Medicare & Medicaid Services (“CMS”) just released a Survey & Certification Letter (S&C: 12-04-NH) to address a recent report of a nursing facility resident death due to a smoking accident.  A resident who was deemed appropriate to smoke unsupervised, but failing to wear a smoking apron, died as the result of injuries…Read More