Tax and Finance Practice Group (TF)
Crisis or Opportunity?: Hospitals Serving Special Populations and the Legal Challenges of Integrated, Accountable and Coordinated Care, All Parts - On Demand RecordingContains 1 Product(s)
Hospitals and health systems that are tax-supported, non-profit, rural and/or otherwise part of the public safety-net face many of the same challenges as other hospitals in the transition to accountable and coordinated care. However, they also have some different challenges and issues arising from the specific regulatory scheme in which they operate and the patient populations, capital restrictions and other restrictions and obligations that they must navigate. This three-part webinar series will focus on the emerging legal, regulatory and related operational concerns for these hospitals and health systems as they transition to integrated, accountable and coordinated care models. The webinar series will be a collaboration with the In-House Counsel, Business Law and Governance, Tax and Finance, Health Information Technology, Antitrust and Academic Medical Centers Practice Groups, as well Enterprise Risk Management Task Forces.
Health Care Systems: Navigating the Tax Consequences for Nonprofit and For-Profit Structures - On Demand RecordingContains 1 Component(s) Recorded On: 05/20/2020
Public Charity Classification Operational Requirements Applicable to Each Type of Classification Impact of Operational Requirements in Hospital System Structures Unrelated Business Income for Exempt Hospital System Structures Use of For-profit Entities within Hospital System Structures Entity Choice Elections Many Examples of the Above Topics
Crisis or Opportunity?: Hospitals Serving Special Populations and the Legal Challenges of Integrated, Accountable and Coordinated Care Part I: Convergence and Collaboration - On Demand RecordingContains 1 Component(s) Recorded On: 05/07/2020
This session will explore the historical and emerging legal and regulatory obstacles for public, not-for-profit, rural and/or safety net hospitals and health systems that are looking to coordinate or integrate care through partnerships, affiliations, alliances or acquisitions. Topics will include: (i) special capital-related restrictions for tax-supported and not-for-profit entities, including restrictions related to bond financing, public or charitable mission and private inurement; (ii) unique and heightened contracting risks for some types of health systems from state and Federal taxation, public integrity and payor fraud and abuse laws; and (iii) the sometimes-dueling obligations of transparency, collaboration and antitrust law.
Financial Statements 101Contains 1 Component(s)
Lawyers who handle the practical dealings of their health care clients, such as mergers, regulatory filings, financial disclosures, and the accounting framework and terminology associated with these transactions. Knowing how to read and analyze financial statements is critical to practicing health law today.
Impact of Tax Reform: Guiding Ourselves and Our Clients to Understanding and Success, All Parts - On Demand RecordingContains 2 Product(s)
The December 2017 passage of the federal tax reform law, referred to as the Tax Cuts and Jobs Act (the "Act"), will impact basic business decisions affecting all of our clients, whether taxable or tax-exempt; small, medium or large; providers or payers. Yet there is confusion about the impact of the Act and how, if at all, changes will need to be made to our business structures, plans and operations.
The Impact of Tax Reform: Guiding Ourselves and Our Clients to Understanding and Success, PT III - On Demand RecordingContains 1 Component(s) Recorded On: 05/21/2018
The Act creates a whole new world for players in healthcare private equity and international markets. How will changes to corporate and partnership tax rules impact operations and structuring decisions? How will fund managers and investors be impacted by changes to the carried interest and net operating loss rules? How will shifting from a "worldwide" to a 'territorial' tax platform impact international healthcare operators? After navigating the Act's deemed repatriation of foreign income tax hit, will we receive much needed guidance on the new global intangible low-taxed income (GILTI) provisions? Our panelists will tailor their advice to assist sophisticated organizations operating or investing in the healthcare arena.
The Impact of Tax Reform: Guiding Ourselves and Our Clients to Understanding and Success, PT IV - On Demand RecordingContains 2 Component(s) Recorded On: 04/23/2018
Getting down to brass tacks, this webinar will focus on what you really need to know to operate your healthcare organization after tax reform. The Act will not merely affect business strategy but daily operations as healthcare providers and payers grapple with both healthcare specific and more generally applicable provisions of the Act. Eliminating the individual mandate will affect the number of insured patients being seen by providers, and thus provider cash flow. The Act's changes will affect all employees and individuals, impacting employee compensation and business related expenses, and thus the ability to recruit new employees (including physicians) and structure fringe benefit programs. Carefully crafted compensation structures, as well as payroll and benefit systems, will have to be expeditiously reviewed and changed, even before interpretive guidance issued. Our panelists will share how they are navigating this uncertainty (i.e., what is a "trade or business" under the new UBIT rules?) and what to prepare for next.