Articles and Blogs

On November 10, 2011, the IRS published private letter ruling 2011-45005.  This private letter ruling came to two significant conclusions: The IRS found that an incentive payment of a fixed dollar amount, payable upon achieving, among other things, a net operating surplus/deficit level, did not give rise to private business use.  (To our knowledge, this…Read More

Today, November 30, 2011, the Centers for Medicare and Medicaid Services (“CMS”) held a Special Open Door Forum to announce the Part A to Part B Rebilling Demonstration Project (“Rebilling Demonstration”).  As described in greater detail below, in exchange for waiving certain appeal rights, Medicare hospitals that participate in the Rebilling Demonstration will be allowed…Read More

Many Durable Medical Equipment, Prosthetics, Orthotics and Supplies (“DMEPOS”) suppliers are ramping up for Round 2 Competitive Bidding but not all are aware of the implications of this program or if they need to participate in this program.  This alert is intended to answer some frequently asked questions about Round 2 Competitive Bidding. How did…Read More

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