Ralph Levy, Jr.

Ralph Levy, Jr.

Dickinson Wright

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Franchisee’s & Self-Employment Taxes

In a recent Chief Counsel Advice (CCA 201640014, issued 9/30/2016), the Office of Chief Counsel (“OCC”) of the Internal Revenue Service found that all of a franchisee’s share of earnings from a partnership that operating...more

11/7/2016 - Franchisee IRS OCC Partnerships Resorts & Restaurants Self-Employment Tax

Renewed Perils from “Zeroing Out” a Corporation at Year-End

Physicians who are involved in the financial management of their practices are all too familiar with the year-end scramble to “zero out” the corporation’s profits. Under this technique, a physician practice that is structured...more

11/4/2016 - C-Corporation Corporate Bonuses Corporate Taxes Dividends Health Care Providers IRS Professional Corporation Shareholder Distributions Tax Court Year-End Tax Planning

Healthcare Legal News: Volume 6, Number 2

Restrictions on Fees Permitted under HIPAA for Copies of Medical Records - When health care providers provide copies of medical records to an individual patient or to third parties at the direction of that individual...more

10/10/2016 - C-Corporation Corporate Bonuses Dividends Fees Health Care Providers HIPAA Medical Records OCR Physicians Professional Services Companies Safe Harbors Shareholder Distributions Tax Court Year-End Tax Planning

The End to Discounts for Transfers of Interests in Family Business Entities

The ability to use transfer and liquidation restrictions in legal documents to reduce the value of an interest in a family-controlled (or “closely-held”) business entity (e.g., partnership, corporation, limited liability...more

8/30/2016 - Business Succession Business Valuations Closely Held Businesses Comment Period Estate Planning Estate Tax Family Businesses Family Limited Partnerships Gift Tax IRC Section 2704 IRS Limited Liability Company (LLC) Partnerships Proposed Regulation Succession Planning Transfer of Assets Transfer Taxes U.S. Treasury

Healthcare Newsletter: Volume 6, Number 1

Recent Developments in Mental Health Benefit Denials - The Mental Health Parity and Addiction Equity Act (Parity Act) requires health plans to provide the same coverage for mental health conditions as they provide for...more

7/26/2016 - Audits FTC Health Care Providers HIPAA Insurance Industry IRS Mental Health Parity Rule Mobile Apps New Guidance Partnerships TEFRA

New IRS Audit Rules: Is Your Healthcare LLC Ready?

The Bipartisan Budget Act of 2015 (the “BBA”), which was signed into law in November 2015, contains significant changes to the way the IRS will audit partnerships beginning in 2018. These changes will also have far ranging...more

6/10/2016 - Audits Bipartisan Budget Business Taxes C-Corporation Health Care Providers IRS Limited Liability Company (LLC) Partnerships S-Corporation TEFRA Treasury

3 Things to Consider When Dealing with Bundled Payments to Providers

The Centers for Medicare & Medicaid Services (CMS) has traditionally paid health care providers separately for each of the individual services they furnish to beneficiaries for a single illness or course of treatment. This...more

3/1/2016 - BPCI Bundled Payments CMS Health Care Providers Medicare Reimbursements

Health Care Legal News - November 28, 2012 • Volume 2, Number 10

In This Issue: - Medicare Finalizes 2013 Physician Payment Schedule - Ohio Court Rules That A Court CAnnot Compel A Terminated Employee To Return PHI To The Former Employer - Insurer’s Antitrust Action AGainst...more

12/3/2012 - CMS HIPAA Medicare Physician Fee Schedule

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