On May 7, 2019, the IRS announced the release of Revenue Procedure 2019-22 (“RP 2019-22”), which modifies existing rules that require 501(c)(3) private schools to publish their racial nondiscrimination policy in a newspaper or using broadcast media.…
While donor advised funds (“DAF” or “DAFs”) have been around since the 1930’s, they were not defined by statute until the Pension Protection Act of 2006 added Section 4966(d)(2) to the Internal Revenue Code. With the passage of President Trump’s Tax…
While donor advised funds (“DAF” or “DAFs”) have been around since the 1930’s, they were not defined by statute until the Pension Protection Act of 2006 added Section 4966(d)(2) to the Internal Revenue Code. With the passage of President Trump’s Tax…
“Tone at the top” is the accounting profession’s language to describe the effectiveness of the internal controls, governance and oversight responsibilities carried out by a board of trustees. When tone is good (trustees insist on high ethical,…
The day any enterprise starts contemplating a bankruptcy filing never is a happy one. If the enterprise is in the health care industry, added anxiety can arise over whether it qualifies as a “health care business” under the United States Bankruptcy…
A new bill recently cleared Indiana’s legislature that will change the requirements of Indiana’s Scheduled Prescription Electronic Collection and Tracking (“INSPECT”) program. The bill modifies the changes enacted last year that made failure to…
If you are a health care clinic or other office setting, do you have a policy that governs those individuals or “business invitees” who may request and be granted the opportunity to observe or participate in some aspect of your business or clinical…
Beginning in April 2019, CMS started returning OPPS claims where the Hospital Outpatient Department address on the claim does not match the exact address appearing on the hospital’s Medicare Form 855A.
These include claims returned for using “Ste.”…
Few statutes contain a clearer enumerated purpose than Indiana’s Access to Public Records Act or “APRA.” Passed originally in 1983, the Legislature found that providing persons with information is an essential function of representative government,…
On March 27, 2019 the IRS announced that taxpayers can no longer request an employer identification number (“EIN”) unless the “responsible party” named on the application has a Social Security number (“SSN”) or Individual Taxpayer Identification…
On March 27, 2019 the IRS announced that taxpayers can no longer request an employer identification number (“EIN”) unless the “responsible party” named on the application has a Social Security number (“SSN”) or Individual Taxpayer Identification…
On March 27, 2019 the IRS announced that taxpayers can no longer request an employer identification number (“EIN”) unless the “responsible party” named on the application has a Social Security number (“SSN”) or Individual Taxpayer Identification…
