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Ancillary Joint Ventures Involving Taxable and Tax-Exempt Health Care Entities: Addressing the Chilling Effect of IRS Inaction

Tax-exempt health care systems facing growing operating costs and falling revenues frequently explore creation of ancillary joint ventures (AJVs) as vehicles to raise capital, share risk, expand coverage, and provide care...more

11/26/2014 - Health Care Providers Healthcare Hospital Mergers Hospitals IRS Joint Venture Tax Exempt Entities UBIT

Omnibus Final Rule Issued on HIPAA/HITECH Act: Significant Changes for ‘Business Associates’

On January 25, 2013, the Department of Health and Human Services published the much-anticipated Omnibus Final Rule (the “Final Rule”), which, with respect to business associates and their subcontractors, conforms HIPAA’s...more

2/8/2013 - Business Associates HIPAA HIPAA Omnibus Rule HITECH PHI Privacy Rule Subcontractors

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