Subject(s)
Kidney Failure, Chronic/therapy , Patient Rights/legislation & jurisprudence , Peritoneal Dialysis , Renal Dialysis , Treatment Refusal/legislation & jurisprudence , Withholding Treatment/legislation & jurisprudence , Advance Directives/legislation & jurisprudence , Choice Behavior , Ethics, Medical , Humans , Kidney Failure, Chronic/psychology , Peritoneal Dialysis/psychology , Renal Dialysis/psychology , United StatesABSTRACT
This article provides an overview of the tax-exempt related issues for ambulatory surgery center joint ventures involving tax-exempt entities. The article analyzes the key points of analysis of the guidance released by the IRS, in particular General Counsel Memorandum 39862, Revenue Ruling 98-15, and Redlands Surgical Services v. Commissioner of the Internal Revenue Service. These key points include whether the venture results in private inurement to insiders and whether the venture furthers the charitable purposes of the tax-exempt entity. The article also provides practical guidance to analyze the documents and structure of the joint venture to ensure compliance with the IRS guidance. These practical considerations include, among other things, whether the charitable purposes of the tax-exempt entity are clearly expressed in the documents and whether the tax-exempt entity has sufficient control over the joint venture to ensure the charitable purposes are being adhered to.
Subject(s)
Hospital-Physician Joint Ventures/economics , Surgicenters/economics , Tax Exemption/legislation & jurisprudence , Charities/economics , Charities/legislation & jurisprudence , Community-Institutional Relations/economics , Guidelines as Topic , Hospital-Physician Joint Ventures/legislation & jurisprudence , Humans , Investments/economics , Investments/legislation & jurisprudence , Organizational Affiliation/economics , Organizational Affiliation/legislation & jurisprudence , Surgicenters/organization & administration , United StatesSubject(s)
Fraud/legislation & jurisprudence , Guidelines as Topic , Health Benefit Plans, Employee/legislation & jurisprudence , Computer Communication Networks , Documentation , Forms and Records Control , Government Agencies , Medicaid/legislation & jurisprudence , Medicare/legislation & jurisprudence , United StatesSubject(s)
Fraud , Medicaid , Medicare , Renal Dialysis/economics , Aged , Documentation , Humans , United StatesABSTRACT
The article provides a concise review of the critical business and legal characteristics of recent health care-driven initial public offerings. In that regard, the article examines three recent provider-driven companies that have effectuated initial public offerings, and reviews certain of their business fundamentals and the manner in which each handled various legal disclosure issues.
Subject(s)
Capital Financing/legislation & jurisprudence , Investments/legislation & jurisprudence , Practice Management, Medical/legislation & jurisprudence , Fraud/economics , Fraud/legislation & jurisprudence , Humans , Investments/economics , Medicaid/economics , Medicaid/legislation & jurisprudence , Medicare/economics , Medicare/legislation & jurisprudence , Physician Self-Referral/legislation & jurisprudence , Practice Management, Medical/economics , United StatesSubject(s)
Hospice Care/legislation & jurisprudence , Managed Care Programs/legislation & jurisprudence , Cost Control/methods , Hospice Care/economics , Hospice Care/statistics & numerical data , Liability, Legal , Managed Care Programs/economics , Managed Care Programs/statistics & numerical data , Medicare/economics , Medicare/legislation & jurisprudence , Reimbursement Mechanisms , United States , Utilization Review/economics , Utilization Review/legislation & jurisprudenceABSTRACT
This article provides a review of factors that influence a managed care entity's choice of a provider of outpatient surgical services. In reviewing issues, this article also provides practical guidance to the outpatient surgery center with respect to the pricing and marketing of its services. Finally, the article provides an overview of both business and legal issues relating to managed care contracting choices.
Subject(s)
Contract Services/organization & administration , Managed Care Programs/economics , Surgicenters/economics , Contract Services/economics , Contract Services/legislation & jurisprudence , Cost Savings/methods , Data Collection , Humans , Liability, Legal , Managed Care Programs/legislation & jurisprudence , Physician Self-Referral/legislation & jurisprudence , Preferred Provider Organizations/legislation & jurisprudence , Surgicenters/legislation & jurisprudence , Surgicenters/statistics & numerical dataSubject(s)
Delivery of Health Care, Integrated/organization & administration , HIV Infections/economics , Kidney Failure, Chronic/economics , Managed Care Programs/organization & administration , Ethics , Financial Management/legislation & jurisprudence , HIV Infections/therapy , Kidney Failure, Chronic/therapy , Reimbursement Mechanisms , United StatesABSTRACT
This article provides an overview of the critical business and legal issues encountered in sales of practices, ambulatory surgery centers, and dialysis facilities. Specifically, it discusses prototypical valuations, transaction structures, and the principal legal issues that must be addressed.
Subject(s)
Commerce , Practice Management, Medical/economics , Renal Dialysis , Surgicenters/economics , Commerce/economics , Commerce/legislation & jurisprudence , Financial Audit , Ownership , Physician Self-Referral/legislation & jurisprudence , Practice Management, Medical/organization & administration , Professional Corporations/legislation & jurisprudence , United StatesABSTRACT
Carve out contracting for specific diseases and specialty services has become extremely common in a very short time. The goal of carve out contracting is simple: to place responsibility for managing care and its cost in the hands of those best suited to provide and manage care. This article provides an overview of carve out contracting for specific diseases. While the article focuses on business and legal issues relating to AIDS/HIV and ESRD, the principles discussed are applicable to numerous diseases.
