Medical Malpractice: Myths and Realities

Size: px
Start display at page:

Download "Medical Malpractice: Myths and Realities"

Transcription

1 Medical Malpractice: Myths and Realities Two major goals of this website are to provide some transparency to medical costs and to dispel some of the many myths about these costs. In a way the second goal may be more important. If most people are misinformed about the cause of a problem then the solutions they propose are likely to be equally misguided. This brings me to the subject of medical malpractice and how much it really costs. Whenever I ask anyone how much do you think I pay for my malpractice insurance? their answer never fails to amuse me. People often guess that I pay anywhere from $30,000 to $150,000 per year (as if I could afford that). When I tell them what I actually pay, they re usually shocked and some people have even gone so far as to tell me I must be wrong. I write the check each quarter so I know how much it is. Well, seeing is believing, so here is my malpractice bill for all of That s right, $4, for the whole year! (It says $ because they want a voluntary $99.00 yearly PAC contribution that they add to the the bill.) This is the fifth straight year that I ve paid less than $5,000 for my malpractice and my premiums have been as low as $3,000 for the year. So, why so little? If the cost of medical malpractice is breaking the back of healthcare in this Country, why is my bill so low? Is it because I m such an outstanding doctor that my insurance provider long ago

2 recognized that I would never be sued? Well, I d like to think that were true but, no. Here s how much other doctors in my community pay for 2015: The nephrologist who has an office one floor below me pays about $4,980 a year; $54 a year more than I pay and she runs a dialysis unit. A pulmonologist I work with pays $6,342 this year, an ophthalmologists less than $7,000, emergency room physicians: $11,000-$12,000 this year, anesthesiologists: $12,000-$14,000 this year, surgeons (including orthopedics) $20,000-$22,000 this year and Ob/Gyn about $34,000 (obstetrics always has the highest malpractice premiums). You can see from those amounts that medical malpractice premiums aren t bankrupting me or any of my colleagues. But that just covers the area where I practice. What about the rest of the country? Is medical malpractice driving up medical costs elsewhere in the US? Lets examine the data. A really good source for medical malpractice claims data is the National Practitioner Data Bank which posts data on all paid medical malpractice claims since A summary of the data for the US as well as for each individual state is here. As the following graphs show, both the number of paid medical malpractice claims as well as the total amount paid on these claims has been dropping steadily since ,000 Total Number of Paid Medical Malpractice Claims in the US Each Year Number of Paid Claims 15,000 10,000 5, All Paid Claims Paid Claims for MD/DO only Figure 1: Total number of Paid Medical Malpractice Claims for the United States from for All Health Care Practitioners Combined as Well as for MD/DOs Only

3 6, Total Amount Paid in the United States Each Year Millions of Dollars 4, , , Total Paid for all Total paid for MD/DO only Figure 2: Total Amount Paid for All Medical Malpractice Claims from for All Health Care Practitioners and MD/DOs Only in the United States. Figures 1 & 2 show that there were just over 15,000 paid malpractice claims against MDs and DOs in By 2013 that number had dropped by 39% to just over 9,200 paid claims. The total amount spent on those claims has also dropped by about 29%. It s important to note that the decline in the cost of medical malpractice hasn t been even throughout the US. There are still several regions in the US where medical malpractice is relatively expensive. For example, one fifth of all paid medical malpractice claims occurred in New York each year since 2003 and nearly half of all paid claims in 2013 occurred in just six States. That said, even in states with the highest medical malpractice costs, the total number of paid claims and the amount paid on them has been dropping each year. Now this should be good news for doctors everywhere. Fewer paid malpractice cases and lower overall malpractice costs have long been the AMA s solution for rising health care costs in the US. It appears as though they re winning this battle so, why aren t we hearing more about this? Possibly because health care costs in the US have risen considerably since 2003 in spite of the drop in medical malpractice costs. That would appear to deflate one of the main arguments that s been used against medical malpractice: That it s a major factor in why health care costs so much in the US. In fact, the total amount spent in the US for medical malpractice (including the amount spent by hospitals as well as legal costs) was estimated to be about $10 billion in We can assume it s less than that now. But even if it s the same amount, $10 billion is only about 1/3rd of one percent of the $3 trillion total spent on health care in the US in That s hardly a huge factor.

4 Defensive Medicine Now, many doctors will tell you that medical malpractice is a problem even if it s not about the money. Any doctor who has been sued for medical malpractice will tell you that it was a humiliating and degrading experience even if they won their case. This is why doctors will often recoil at even the mention of medical malpractice. That brings us to the subject of defensive medicine. As I ve shown, the direct cost of medical malpractice is a negligible fraction of overall health care costs in the US. Many have countered that fact by saying that doctors are so terrified of being sued they ll often order batteries of unnecessary tests on patients and make unnecessary referrals in order to avoid lawsuits. It s these unnecessary tests that drive up our health care costs, not the direct cost of medical malpractice. This is an interesting argument, and one that s hard to prove either way. After all, what do we really mean when we say a test was unnecessary and why do doctors order such tests? It s safe to say that no doctor has ever been sued simply for not ordering a test that a patient wanted. Doctors can get sued for not ordering tests that would have detected a real problem, but that s because that really is malpractice. So, why are doctors ordering so many unnecessary tests and how much do these tests really cost? To try to address the second question, Jackson Healthcare; a medical staffing service, surveyed more than 3,000 physicians in 2009 and 2010 on the subject. They asked doctors how much they thought was spent on defensive medicine and these doctors guessed that it was about $650-$850 billion a year! Their breakdown of costly and unnecessary orders included unnecessary surgeries, diagnostic tests, hospitalizations and prescriptions. I admit, $650-$850 billion a year is a lot of money to be wasted on such foolishness. To put this in perspective, the entire combined revenue for all hospitals in the US in 2010 (the year this study was published) was about $815 billion. It should be noted that much of the defensive medicine cited appears to have been done in hospitals (hospitalizations, surgeries and diagnostic tests). Even so, the doctors surveyed guessed that the amount spent on this defensive medicine somehow exceeded the total amount all hospitals in the US managed to collect for everything they did, defensive or otherwise. How is that possible? This study serves to underscore a real problem in health care that I ve mentioned elsewhere: Doctors really have no clue what anything in health care actually costs. We don t have to pay for any of the tests or procedures we order, so any guess a doctor makes about the cost of these tests are likely to be wildly inaccurate. Another more sober estimate on the cost of defensive medicine in the US was done by the Blue Cross Blue Shield association. Blue Cross and Blue Shield are health insurance providers so they actually do pay for some of this defensive medicine. They estimate that defensive medicine costs about $45.6 billion a year, which is still a lot of money, but only a small fraction of the amount doctors guessed that it cost. The estimate by Blue Cross Blue Shield does sound more reasonable than the one made by doctors, but even this guess deserves of bit a scrutiny. After all, we still haven t clearly defined an unnecessary test or provided a good explanation for why doctors are ordering them. Doctors order medical tests in order to detect a disease that might not be detectable simply by examining a patient. Standard screening tests, like mammograms or colonoscopies, are routinely done on healthy

5 people but most other medical tests are performed because a doctor is worried that the patient might have an illness that a test could detect. Early detection of a disease can make treating that disease much easier and might even save a patient s life. Here s the problem: Doctors aren t clairvoyant. We don t have any special psychic powers that will tell us exactly who might benefit from which medical tests. Instead we rely on protocols and our protocols do provide reasonably good guidelines for when we should order certain diagnostic tests on a patient. Unfortunately, protocols aren t always right because diseases don t always take the time to read the textbooks we read. Most practicing physicians have been faced at some point with a patient who s disease defied the protocols. Such patients don t show any of the classic signs or symptoms of their disease, causing doctors to miss important opportunities to diagnose and treat them as early as possible. Whenever this happens, the doctor will feel blindsided and a lot less certain when dealing with future patients. No doctor wants to miss an important diagnosis and this is true even if there were no malpractice attorneys. It s the uncertainty doctors feel when dealing with potentially life threatening conditions that probably makes them so defensive. If a doctor is worried that he might be missing something in a patient who feels ill for no clear reason, he s likely to order another test just to be sure. If the extra test isn t part of an established protocol, the doctor can just blame the lawyers. Everyone is used to hearing that excuse, so it works. If defensive medicine really were exclusively about the fear of malpractice then it should be easy to show that, in the states with high malpractice costs, far more medical tests and procedures are done. Since no such association has ever been made, we should assume it doesn t exist. Tort Reform I have often been asked why medical malpractice costs in the US have dropped so much in recent years. Is it because of all the tort reform laws passed in the last decade? By 2013, 33 states in the US had some form of active tort reform law aimed at limiting the cost of medical malpractice. How much of an impact have these laws really had? To answer this, we ll start by looking at the effect tort reform appears to have had in a few individual states. In 2003, Texas, Florida and Ohio each passed laws that, among other things, capped the amount that could be awarded for non economic damages in a medical malpractice claim. Non economic damage caps have long been seen as the most effective way to limit medical malpractice costs. This limits the amount plaintiffs can get compensated for the pain and suffering they endured as a result of medical malpractice, which is a far more subjective amount than, say, lost wages. Since pain and suffering is so subjective, doctors have argued that juries will often inflate these awards any time they re angry at a defendant. This encourages malpractice plaintiff attorneys to resort to a lot of unnecessary theatre in an attempt to get juries to really hate defendants. In 2003, Florida capped non economic damages at $500 thousand, Ohio capped them at $350 thousand and Texas capped them at only $250 thousand. The result: over the next decade all three states saw dramatic drops in the number of paid malpractice claims as well as the total amount paid for these claims.

6 By 2013 the amount paid in malpractice claims against physicians dropped 53% in Florida, 69% in Ohio and 71% in Texas! That would appear to be a huge victory for tort reform in general and damage caps in particular. But wait! Massachusetts also has a $500 thousand cap on non economic damages just like Florida, and they ve had it since How has this damage cap worked in Massachusetts? Not so well. Massachusetts had the fifth highest per capita medical malpractice costs in the US in 2013 and only saw the total amount spent on medical malpractice claims in their state drop 7.5% since Louisiana has an even harsher limit on damages. Since 1975, Louisiana has capped the total amount that can be awarded in a medical malpractice claims at $500 thousand (not just non economic awards). In spite of this law, Louisiana was ranked 12th overall in the US in per capita medical malpractice costs in 2013 for physicians and the amount paid on these claims actually rose about 2% between 2003 and These examples makes the case for tort reform far less clear. In an attempt to quantify exactly how much tort reform has contributed to the drop in US medical malpractice costs, I made a table ranking each state (next Page) in per capita medical malpractice costs against physicians (amount paid in claims in 2013/population of that state). On that table, I also listed whether a state had an active tort reform law in 2013 and, if so, the limitations of each law. The result was rather surprising. Of the 33 states that had any sort of active tort reform law in 2013, 16 had per capita malpractice costs that were above the median, 16 were below the median and Oregon had the median amount. It would be hard to have demonstrated less of an effect. The effect tort reform had on the drop in medical malpractice costs was also negligible. All 33 states that had active tort reform laws in 2013 saw the total paid in claims against their doctors drop by 31% between 2003 and That s only two percent more than the 29% drop in the cost of medical malpractice claims for the entire US during that time. For more examples, consider Oklahoma, which was 14th in the US in 2013 for per capita malpractice costs in spite of the $350 thousand cap they passed in 2004 on non economic damages. West Virginia has a $250 thousand cap on non economic damages but was still 8th overall in the US for per capita malpractice costs in Add to this the fact that there were dramatic drops in medical malpractice costs in Delaware and Iowa without any tort reform laws. Or that Minnesota and Vermont have among the lowest rates for Medical Malpractice per capita in the US (again without any need for tort reform) and the case for tort reform seems to disappear. So if tort reform hasn t been the reason malpractice cost have declined in the US, what is the reason? That s a very good question; a question no one appears to be able to answer without guessing. What is certain is that medical malpractice does not have a significant impact on health care cost in the US. Even if they did play a role, the fact that malpractice costs have been dropping confirms that they re not the reason health care has been costing more each year in the US since 2003.

7 Tort Reform Data Summary: 36 states have passed specific tort reform laws in an attempt to curb medical malpractice costs. Of these, four have been overturned by their state Supreme Courts; two in 2010 one in 2012 and one in Tables 1&2 show the effect tort reform has had on paid medical malpractice claims for MD/ DOs in each state that has an active tort reform law. Table 1: States are ranked by per capita medical malpractice costs in 2013 (amount paid in medical malpractice claims/state population in 2013). Of the 33 states that had active tort reform laws in 2013, 16 had per capita medical malpractice costs (total spent on paid medical malpractice claims against MD/ DOs/State Population) above the national median and 16 were below the national median (Oregon had the Median amount per capita spent on malpractice claims). State Per Capita Cost of Medical Malpractice ($/Person/Year) Specific Tort Reform Law Year Passed 1. New York $31.29 None N/A 2. Pennsylvania $24.44 Punitive: Twice actual damages. Constitutional prohibition on caps of 2003 economic damages 3. Rhode Island $23.67 None N/A 4. New Jersey $21.94 Punitive: The greater of $350,000 or 5x compensatory damages. 5. Massachusetts $16.68 Non-economic damages: $500,000 except in catastrophic injuries 6. Maryland $16.53 Non-economic: $710,000 as of 2013 to increase $15,000 annually. 7. Maine $15.06 Non-economic: $500,000 on wrongful death 8. West Virginia $13.60 Non-economic $250,000, adjusted for inflation annually with an absolute maximum of $375,000. In catastrophic cases, $500,000 adjusted annually up to a max of $750, Connecticut $13.36 None N/A 10. New Hampshire $13.29 None N/A

8 State Per Capita Cost of Medical Malpractice ($/Person/Year) Specific Tort Reform Law Year Passed 11. Illinois $11.70 $500,000 in Non-economic damages: Struck Down in Louisiana $10.73 $500,000 total. Health care providers liable for only $100,000 with the rest paid 1975 by compensation fund 13. New Mexico $10.23 Total: $600,000 except for past/future medical bills and punitive damages Maximum provider liability is $200,000 with the rest paid by compensation fund. 14. Oklahoma $9.99 Non-economic damages are capped at $350,000 Does not apply to willful/ 2004 reckless negligence or felonies. 15. Delaware $9.81 None N/A 16. Montana $9.42 Non-economic damages in medical malpractice cases are capped at $250, Georgia $9.27 $350,000 in Non-economic damages: Struck Down in Indiana $9.10 $1,250,000 total if it occurred after Providers liable for a maximum of 1999 $250,000 with the rest to be paid through state's Patient Compensation Fund. 19. Arizona $8.95 None N/A 20. Florida $8.32 Non-Economic Damages: $500,000 for 2003 practitioners; $750,000 for nonpractitioners; $1-million for permanent vegetative state or death: Struck down in Kansas $7.80 Non-economic: $250,

9 State Per Capita Cost of Medical Malpractice ($/Person/Year) Specific Tort Reform Law Year Passed 22. Virginia $7.25 Total damages $2,000,000 for acts occurring after July 2008 increasing 1999 annually after Nevada $6.82 Non-economic: $350,000 except with limited exceptions 24. South Carolina $6.68 Punitive damages: $350,000 or 3x compensatory damages. Non-economic: 2004 $350,000 or facility against each provider adjusted annually for inflation. Total claim with multiple providers capped at $1,050, Washington $6.67 None N/A 26. Oregon $6.63 Non-economic: $500,000 for wrongful death. Other non-economic caps not 1987 constitutional 27. Colorado $6.59 Non-economic: $300,000. Total damages: $1 million Kentucky $6.48 None N/A 29. South Dakota $6.47 Non-economic $500, California $6.28 Non-economic $250, District of Colombia $6.16 None N/A 32. Hawaii $5.92 Non-economic: $375,000 with exceptions for specific situations Arkansas $5.81 None N/A 34. Missouri $5.65 Non-economic: $350,000; but cap ruled unconstitutional by Missouri Supreme Court in North Carolina $5.58 Non-economic $500,

10 State Per Capita Cost of Medical Malpractice ($/Person/Year) Specific Tort Reform Law Year Passed 36. Alaska $5.44 Non-economic: $250,000. Wrongful death or a disability considered more than 70% disabling: $400, Utah $5.38 Non-economic $250,000 against physicians/ providers. $250,000 additional 2002 from each health care institution. 38. Nebraska $5.36 $1,750,000 total except maximum of $500,000 for those qualifying entities 1984 under the Hospital-Medical Liability Act 39. Iowa $5.24 None N/A 40. Ohio $5.20 Non-economic damages: $250,000 or 3x economic damages up to $350,000/ 2003 plaintiff, whichever is greater. $500,000 total for multiple plaintiffs. In catastrophic cases, $500,000 or $1,000, Wyoming $5.08 None N/A 42. Mississippi $4.62 Non-economic: $500,000/plaintiff Michigan $4.58 Non-economic: As of 2010 $408,200 or $729,000 for catastrophic/disabling 1987 injuries. Adjusts annually for inflation 44. Tennessee $3.88 Non-economic: $750,000/Claim Wisconsin $3.82 Non-economic $750,000 for medical negligence. Wrongful death actions: 2000 $500,000 for minors and $350,000 for adults 46. Alabama $3.75 None N/A 47. North Dakota $3.53 Non-economic: $500,000 however any award above $250,000 may be reviewed 1995 by judge

11 State Per Capita Cost of Medical Malpractice ($/Person/Year) Specific Tort Reform Law Year Passed 48. Idaho $3.44 Non-economic $250,000, adjusted 2004 annually for inflation. Does not apply to willful/reckless negligence or felonies. 49. Vermont $2.97 None N/A 50. Minnesota $2.89 None N/A 51. Texas $2.76 Non-economic damages: $250, physicians or providers. Additional $250,000 against each health care institution Table 2: The average percent medical malpractice costs dropped from in the 33 states that had active tort reform laws in 2013 was 31%. This was only slightly more than the national average of a 29% drop in medical malpractice costs over that same time States with Active Tort Reform Laws in 2013 Pennsylvania New Jersey Massachusetts Maryland Maine West Virginia Louisiana New Mexico Oklahoma Montana Indiana Florida Kansas Virginia Nevada South Carolina Oregon Colorado South Dakota California Amount (in Millions of $) Spent on Paid Medical Malpractice Claims in 2003 (MD/DO Only) Amount (in Millions of $) Spent on Paid Medical Malpractice Claims in 2013 (MD/DO Only) Percent Change

12 States with Active Tort Reform Laws in 2013 Hawaii North Carolina Alaska Utah Nebraska Ohio Mississippi Michigan Tennessee Wisconsin North Dakota Idaho Texas Total for States with Active Tort Reform Laws Total for US Amount (in Millions of $) Spent on Paid Medical Malpractice Claims in 2003 (MD/DO Only) Amount (in Millions of $) Spent on Paid Medical Malpractice Claims in 2013 (MD/DO Only) Percent Change , , Sources

Public School Teacher Experience Distribution. Public School Teacher Experience Distribution

Public School Teacher Experience Distribution. Public School Teacher Experience Distribution Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile Mode Alabama Percent of Teachers FY Public School Teacher Experience Distribution Lower Quartile Median Upper Quartile

More information

Three-Year Moving Averages by States % Home Internet Access

Three-Year Moving Averages by States % Home Internet Access Three-Year Moving Averages by States % Home Internet Access Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana

More information

Impacts of Sequestration on the States

Impacts of Sequestration on the States Impacts of Sequestration on the States Alabama Alabama will lose about $230,000 in Justice Assistance Grants that support law STOP Violence Against Women Program: Alabama could lose up to $102,000 in funds

More information

Workers Compensation State Guidelines & Availability

Workers Compensation State Guidelines & Availability ALABAMA Alabama State Specific Release Form Control\Release Forms_pdf\Alabama 1-2 Weeks ALASKA ARIZONA Arizona State Specific Release Form Control\Release Forms_pdf\Arizona 7-8 Weeks by mail By Mail ARKANSAS

More information

NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST

NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST NON-RESIDENT INDEPENDENT, PUBLIC, AND COMPANY ADJUSTER LICENSING CHECKLIST ** Utilize this list to determine whether or not a non-resident applicant may waive the Oklahoma examination or become licensed

More information

High Risk Health Pools and Plans by State

High Risk Health Pools and Plans by State High Risk Health Pools and Plans by State State Program Contact Alabama Alabama Health 1-866-833-3375 Insurance Plan 1-334-263-8311 http://www.alseib.org/healthinsurance/ahip/ Alaska Alaska Comprehensive

More information

MAINE (Augusta) Maryland (Annapolis) MICHIGAN (Lansing) MINNESOTA (St. Paul) MISSISSIPPI (Jackson) MISSOURI (Jefferson City) MONTANA (Helena)

MAINE (Augusta) Maryland (Annapolis) MICHIGAN (Lansing) MINNESOTA (St. Paul) MISSISSIPPI (Jackson) MISSOURI (Jefferson City) MONTANA (Helena) HAWAII () IDAHO () Illinois () MAINE () Maryland () MASSACHUSETTS () NEBRASKA () NEVADA (Carson ) NEW HAMPSHIRE () OHIO () OKLAHOMA ( ) OREGON () TEXAS () UTAH ( ) VERMONT () ALABAMA () COLORADO () INDIANA

More information

List of State DMV Websites

List of State DMV Websites List of State DMV Websites Alabama Alabama Department of Revenue Motor Vehicle Division http://www.ador.state.al.us/motorvehicle/index.html Alaska Alaska Department of Administration Division of Motor

More information

BUSINESS DEVELOPMENT OUTCOMES

BUSINESS DEVELOPMENT OUTCOMES BUSINESS DEVELOPMENT OUTCOMES Small Business Ownership Description Total number of employer firms and self-employment in the state per 100 people in the labor force, 2003. Explanation Business ownership

More information

Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees:

Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees: Chex Systems, Inc. does not currently charge a fee to place, lift or remove a freeze; however, we reserve the right to apply the following fees: Security Freeze Table AA, AP and AE Military addresses*

More information

Englishinusa.com Positions in MSN under different search terms.

Englishinusa.com Positions in MSN under different search terms. Englishinusa.com Positions in MSN under different search terms. Search Term Position 1 Accent Reduction Programs in USA 1 2 American English for Business Students 1 3 American English for Graduate Students

More information

The Economic Impact of Physicians

The Economic Impact of Physicians The Economic Impact of Physicians A Fact Sheet Examining the Economic Contribution Physicians Make to Their Communities and to Their Affiliated Hospitals Prepared by: Merritt Hawkins, the nation s leading

More information

Net-Temps Job Distribution Network

Net-Temps Job Distribution Network Net-Temps Job Distribution Network The Net-Temps Job Distribution Network is a group of 25,000 employment-related websites with a local, regional, national, industry and niche focus. Net-Temps customers'

More information

State Tax Information

State Tax Information State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither

More information

Licensure Resources by State

Licensure Resources by State Licensure Resources by State Alabama Alabama State Board of Social Work Examiners http://socialwork.alabama.gov/ Alaska Alaska Board of Social Work Examiners http://commerce.state.ak.us/dnn/cbpl/professionallicensing/socialworkexaminers.as

More information

PUBLIC HOUSING AUTHORITY COMPENSATION

PUBLIC HOUSING AUTHORITY COMPENSATION PUBLIC HOUSING AUTHORITY COMPENSATION Background After concerns were raised about the level of compensation being paid to some public housing authority (PHA) leaders, in August 2011 HUD reached out to

More information

American C.E. Requirements

American C.E. Requirements American C.E. Requirements Alaska Board of Nursing Two of the following: 30 contact hours 30 hours of professional nursing activities 320 hours of nursing employment Arizona State Board of Nursing Arkansas

More information

Healthcare. State Report. Anthony P. Carnevale Nicole Smith Artem Gulish Bennett H. Beach. June 2012

Healthcare. State Report. Anthony P. Carnevale Nicole Smith Artem Gulish Bennett H. Beach. June 2012 Healthcare State Report June 2012 Anthony P. Carnevale Nicole Smith Artem Gulish Bennett H. Beach B Table of Contents Healthcare: State Level Analysis... 3 Alabama... 12 Alaska... 14 Arizona... 16 Arkansas...

More information

State Tax Information

State Tax Information State Tax Information The information contained in this document is not intended or written as specific legal or tax advice and may not be relied on for purposes of avoiding any state tax penalties. Neither

More information

State by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement

State by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement State by State Summary of Nurses Allowed to Perform Conservative Sharp Debridement THE FOLLOWING ARE ONLY GENERAL SUMMARIES OF THE PRACTICE ACTS EACH STATE HAS REGARDING CONSERVATIVE SHARP DEBRIDEMENT

More information

COMPARE NEBRASKA S BUSINESS CLIMATE TO OTHER STATES. Selected Business Costs for Each State. Workers Compensation Rates

COMPARE NEBRASKA S BUSINESS CLIMATE TO OTHER STATES. Selected Business Costs for Each State. Workers Compensation Rates COMPARE NEBRASKA S BUSINESS CLIMATE TO OTHER STATES Selected Business Costs for Each State Workers Compensation Rates Unemployment Insurance Costs Electricity Rates Gas Rates Average Hourly Earnings in

More information

State-Specific Annuity Suitability Requirements

State-Specific Annuity Suitability Requirements Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Effective 10/16/11: Producers holding a life line of authority on or before 10/16/11 who sell or wish to sell

More information

NAIC ANNUITY TRAINING Regulations By State

NAIC ANNUITY TRAINING Regulations By State Select a state below to display the current regulation and requirements, or continue to scroll down. Light grey text signifies states that have not adopted an annuity training program. Alabama Illinois

More information

Data show key role for community colleges in 4-year

Data show key role for community colleges in 4-year Page 1 of 7 (https://www.insidehighered.com) Data show key role for community colleges in 4-year degree production Submitted by Doug Lederman on September 10, 2012-3:00am The notion that community colleges

More information

Exploring the Impact of the RAC Program on Hospitals Nationwide

Exploring the Impact of the RAC Program on Hospitals Nationwide Exploring the Impact of the RAC Program on Hospitals Nationwide Overview of AHA RACTrac Survey Results, 4 th Quarter 2010 For complete report go to: http://www.aha.org/aha/issues/rac/ractrac.html Agenda

More information

STATE DATA CENTER. District of Columbia MONTHLY BRIEF

STATE DATA CENTER. District of Columbia MONTHLY BRIEF District of Columbia STATE DATA CENTER MONTHLY BRIEF N o v e m b e r 2 0 1 2 District Residents Health Insurance Coverage 2000-2010 By Minwuyelet Azimeraw Joy Phillips, Ph.D. This report is based on data

More information

Census Data on Uninsured Women and Children September 2009

Census Data on Uninsured Women and Children September 2009 March of Dimes Foundation Office of Government Affairs 1146 19 th Street, NW, 6 th Floor Washington, DC 20036 Telephone (202) 659-1800 Fax (202) 296-2964 marchofdimes.com nacersano.org Census Data on Uninsured

More information

(In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES FECA LHWCA

(In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES FECA LHWCA (In effect as of January 1, 2004*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES Full Medical Benefits** Alabama Indiana Nebraska South Carolina Alaska Iowa Nevada South Dakota

More information

Workers Compensation Cost Data

Workers Compensation Cost Data Workers Compensation Cost Data Edward M. Welch Workers Compensation Center School of Labor and Industrial Relations Michigan State University E-mail: welche@msu.edu Web Page: http://www.lir.msu.edu/wcc/

More information

Recruitment and Retention Resources By State List

Recruitment and Retention Resources By State List Recruitment and Retention Resources By State List Alabama $5,000 rural physician tax credit o http://codes.lp.findlaw.com/alcode/40/18/4a/40-18-132 o http://adph.org/ruralhealth/index.asp?id=882 Area Health

More information

A/B MAC Jurisdiction 1 Original Medicare Claims Processor

A/B MAC Jurisdiction 1 Original Medicare Claims Processor A/B MAC Jurisdiction 1 Jurisdiction 1 - American Samoa, California, Guam, Hawaii, Nevada and Northern Mariana Islands Total Number of Fee-For-Service Beneficiaries: 3,141,183 (as of Total Number of Beneficiaries

More information

Changes in the Cost of Medicare Prescription Drug Plans, 2007-2008

Changes in the Cost of Medicare Prescription Drug Plans, 2007-2008 Issue Brief November 2007 Changes in the Cost of Medicare Prescription Drug Plans, 2007-2008 BY JOSHUA LANIER AND DEAN BAKER* The average premium for Medicare Part D prescription drug plans rose by 24.5

More information

State Specific Annuity Suitability Requirements updated 10/10/11

State Specific Annuity Suitability Requirements updated 10/10/11 Alabama Alaska Ai Arizona Arkansas California This jurisdiction has pending annuity training legislation/regulation Initial 8 Hour Annuity Training Requirement: Prior to selling annuities in California,

More information

State Pest Control/Pesticide Application Laws & Regulations. As Compiled by NPMA, as of December 2011

State Pest Control/Pesticide Application Laws & Regulations. As Compiled by NPMA, as of December 2011 State Pest Control/Pesticide Application Laws & As Compiled by NPMA, as of December 2011 Alabama http://alabamaadministrativecode.state.al.us/docs/agr/mcword10agr9.pdf Alabama Pest Control Alaska http://dec.alaska.gov/commish/regulations/pdfs/18%20aac%2090.pdf

More information

The Obama Administration and Community Health Centers

The Obama Administration and Community Health Centers The Obama Administration and Community Health Centers Community health centers are a critical source of health care for millions of Americans particularly those in underserved communities. Thanks primarily

More information

2015 ACEP POLL AFFORDABLE CARE ACT RESEARCH RESULTS

2015 ACEP POLL AFFORDABLE CARE ACT RESEARCH RESULTS 2015 ACEP POLL AFFORDABLE CARE ACT RESEARCH RESULTS Prepared For: American College of Emergency Physicians March 2015 2015 Marketing General Incorporated 625 North Washington Street, Suite 450 Alexandria,

More information

Percent change. Rank Most expensive states Average expenditure Rank Least expensive states Average expenditure

Percent change. Rank Most expensive states Average expenditure Rank Least expensive states Average expenditure Page 1 of 7 Auto Insurance AAA s 2010 Your Driving Costs study found that the average cost to own and operate a sedan rose by 4.8 percent to $8,487 per year, compared with the previous year. Rising fuel,

More information

Schedule B DS1 & DS3 Service

Schedule B DS1 & DS3 Service Schedule B DS1 & DS3 Service SCHEDULE B Private Line Data Services DS1 & DS3 Service... 2 DS-1 Local Access Channel... 2 DS-1 Local Access Channel, New Jersey... 2 DS-1 Local Access Channel, Out-of-State...

More information

STATE-SPECIFIC ANNUITY SUITABILITY REQUIREMENTS

STATE-SPECIFIC ANNUITY SUITABILITY REQUIREMENTS Alabama Alaska Arizona Arkansas California This jurisdiction has pending annuity training legislation/regulation Annuity Training Requirement Currently Effective Initial 8-Hour Annuity Training Requirement:

More information

EXECUTIVE OFFICE OF THE PRESIDENT. The Burden of Health Insurance Premium Increases on American Families

EXECUTIVE OFFICE OF THE PRESIDENT. The Burden of Health Insurance Premium Increases on American Families EXECUTIVE OFFICE OF THE PRESIDENT The Burden of Health Insurance Premium Increases on American Families SEPTEMBER 22, 2009 Health insurance premiums for American families continue to skyrocket. A report

More information

2014 INCOME EARNED BY STATE INFORMATION

2014 INCOME EARNED BY STATE INFORMATION BY STATE INFORMATION This information is being provided to assist in your 2014 tax preparations. The information is also mailed to applicable Columbia fund non-corporate shareholders with their year-end

More information

Acceptable Certificates from States other than New York

Acceptable Certificates from States other than New York Alabama 2 2 Professional Educator Certificate 5 Years Teacher Yes Professional Educator Certificate 5 Years Support Services Yes Alaska 2 Regular Certificate, Type A 5 Years, renewable Teacher Yes At least

More information

(In effect as of January 1, 2005*) TABLE 20. OCCUPATIONAL HEARING LOSS STATUTES

(In effect as of January 1, 2005*) TABLE 20. OCCUPATIONAL HEARING LOSS STATUTES (In effect as of January 1, 2005*) TABLE 20. OCCUPATIONAL HEARING LOSS STATUTES Alabama Y 1 yr. NIS NIS ME N Y $11,660 $35,860 Carrier P N 1/ Alaska Y D-2 yrs. NIS NIS ME N N 2/ 2/ Employee P N Y Arizona

More information

When the workers compensation system in New York was reformed in 2007, the system worked poorly for both employers and employees.

When the workers compensation system in New York was reformed in 2007, the system worked poorly for both employers and employees. New York's workers' comp: High benefits, higher costs New York s workers' comp benefits have risen to enter the mainstream but they cannot explain why employers costs remain so high By Paul Jahn Executive

More information

Real Progress in Food Code Adoption

Real Progress in Food Code Adoption Real Progress in Food Code Adoption The Association of Food and Drug Officials (AFDO), under contract to the Food and Drug Administration, is gathering data on the progress of FDA Food Code adoptions by

More information

Real Progress in Food Code Adoption

Real Progress in Food Code Adoption Real Progress in Food Code Adoption August 27, 2013 The Association of Food and Drug Officials (AFDO), under contract to the Food and Drug Administration, is gathering data on the progress of FDA Food

More information

STATISTICAL BRIEF #273

STATISTICAL BRIEF #273 STATISTICAL BRIEF #273 December 29 Employer-Sponsored Health Insurance for Employees of State and Local Governments, by Census Division, 28 Beth Levin Crimmel, M.S. Introduction Employees of state and

More information

NOTICE OF PROTECTION PROVIDED BY [STATE] LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION

NOTICE OF PROTECTION PROVIDED BY [STATE] LIFE AND HEALTH INSURANCE GUARANTY ASSOCIATION NOTICE OF PROTECTION PROVIDED BY This notice provides a brief summary of the [STATE] Life and Health Insurance Guaranty Association (the Association) and the protection it provides for policyholders. This

More information

Consent to Appointment as Registered Agent

Consent to Appointment as Registered Agent Consent to Appointment as Registered Agent This form is used by the person or business entity that agrees to act as the registered agent for a limited liability company. Every person or business entity

More information

Q1 2009 Homeowner Confidence Survey. May 14, 2009

Q1 2009 Homeowner Confidence Survey. May 14, 2009 Q1 2009 Homeowner Confidence Survey Results May 14, 2009 The Zillow Homeowner Confidence Survey is fielded quarterly to determine the confidence level of American homeowners when it comes to the value

More information

EMBARGOED UNTIL 6:00 AM ET WEDNESDAY, NOVEMBER 30, 2011

EMBARGOED UNTIL 6:00 AM ET WEDNESDAY, NOVEMBER 30, 2011 A State-by-State Look at the President s Payroll Tax Cuts for Middle-Class Families An Analysis by the U.S. Department of the Treasury s Office of Tax Policy The President signed into law a 2 percentage

More information

Attachment A. Program approval is aligned to NCATE and is outcomes/performance based

Attachment A. Program approval is aligned to NCATE and is outcomes/performance based Attachment A The following table provides information on student teaching requirements across several states. There are several models for these requirements; minimum number of weeks, number of required

More information

States Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon)

States Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon) States Ranked by Alcohol Tax Rates: Beer (as of March 2009) Ranking State Beer Tax (per gallon) Sales Tax Applied 1 Wyoming $0.02 4% 2 4 8 10 Missouri $0.06 4.225% Wisconsin $0.06 5% Colorado $0.08 2.9%

More information

The National Progress Report on e-prescribing and Safe-Rx Rankings

The National Progress Report on e-prescribing and Safe-Rx Rankings The National Progress Report on e-prescribing and Safe-Rx Rankings YEAR 2012 neutrality transparency physician and patient choice open standards collaboration privacy THE national progress report ON E-prescribing

More information

In-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1

In-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1 In-state Tuition & Fees at Flagship Universities by State 2014-15 Rank School State In-state Tuition & Fees Penn State University Park Pennsylvania 1 $18,464 New New Hampshire 2 Hampshire $16,552 3 Vermont

More information

NAIC Annuity Suitability Requirements by State

NAIC Annuity Suitability Requirements by State NAIC Annuity Suitability Requirements by Specific Alabama Alaska 10/16/2011 TBD Arizona Arkansas If you obtained a life insurance license prior to 10/16/11, you must complete the NAIC course by 4/16/12.

More information

We do require the name and mailing address of each person forming the LLC.

We do require the name and mailing address of each person forming the LLC. Topic: LLC Managers/Members Question by: Jeff Harvey : Idaho Date: March 7, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Arizona requires that member-managed LLCs

More information

Full Medical Benefits**

Full Medical Benefits** (In effect as of January 1, 2006*) TABLE 5a. MEDICAL BENEFITS PROVIDED BY WORKERS' COMPENSATION STATUTES Full Medical Benefits** Alabama Indiana Nebraska South Carolina Alaska Iowa Nevada South Dakota

More information

PPD Benefits by State

PPD Benefits by State PPD Benefits by State Michigan State University, 2008 A Caution about These Summaries We will list below summaries of how permanent partial benefits are paid in each state. We caution that these are intended

More information

Current State Regulations

Current State Regulations Current State Regulations Alabama: Enacted in 1996, the state of Alabama requires all licensed massage therapists to * A minimum of 650 classroom hours at an accredited school approved by the state of

More information

********************

******************** THE SURETY & FIDELITY ASSOCIATION OF AMERICA 1101 Connecticut Avenue, N.W., Suite 800 Washington, D. C. 20036 Phone: (202) 463-0600 Fax: (202) 463-0606 Web page: www.surety.org APPLICATION Application

More information

Understanding Socioeconomic and Health Care System Drivers to Increase Vaccination Coverage

Understanding Socioeconomic and Health Care System Drivers to Increase Vaccination Coverage Understanding Socioeconomic and Health Care System Drivers to Increase Vaccination Coverage Jason Baumgartner Life Sciences Consulting Director, Quintiles April 2011 Discussion Topics Title: Understanding

More information

NAIC Annuity Suitability Requirements by State

NAIC Annuity Suitability Requirements by State NAIC Annuity Suitability Requirements by Specific Alabama Alaska 10/16/2011 TBD Arizona Arkansas If you obtained a life insurance license prior to 10/16/11, you must complete the NAIC course by 4/16/12.

More information

Facing Cost-Sensitive Shoppers, Health Plan Providers Must Demonstrate Value

Facing Cost-Sensitive Shoppers, Health Plan Providers Must Demonstrate Value w Reports: Health Insurance Marketplace Exchange Enrollment Satisfaction Improves Significantly in Second Year Facing Cost-Sensitive Shoppers, Health Plan Providers Must Demonstrate Value WESTLAKE VILLAGE,

More information

Nurse Aide Training Requirements, 2011

Nurse Aide Training Requirements, 2011 Nurse Aide Training Requirements, 2011 Background Federal legislation (Omnibus Budget Reconciliation Act of 1987) and associated regulations (42 CFR 483.152) require that Medicare- and Medicaid-certified

More information

Overview of School Choice Policies

Overview of School Choice Policies Overview of School Choice Policies Tonette Salazar, Director of State Relations Micah Wixom, Policy Analyst CSG West Education Committee July 29, 2015 Who we are The essential, indispensable member of

More information

Alabama Kentucky North Dakota Alaska Kentucky Ohio Arkansas Louisiana Oklahoma

Alabama Kentucky North Dakota Alaska Kentucky Ohio Arkansas Louisiana Oklahoma Alabama Kentucky rth Dakota Alaska Kentucky Ohio Arkansas Louisiana Oklahoma California (Assault) Maine Oregon California (Battery Maryland Pennsylvania Colorado Massachusetts Rhode Island Connecticut

More information

List of State Residual Insurance Market Entities and State Workers Compensation Funds

List of State Residual Insurance Market Entities and State Workers Compensation Funds List of State Residual Insurance Market Entities and State Workers Compensation Funds On November 26, 2002, President Bush signed into law the Terrorism Risk Insurance Act of 2002 (Public Law 107-297,

More information

2009-10 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS. By Jacek Cianciara

2009-10 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS. By Jacek Cianciara 2009-10 STATE AND LOCAL GOVERNMENT TAX AND REVENUE RANKINGS By Jacek Cianciara Wisconsin Department of Revenue Division of Research and Policy December 12, 2012 TABLE OF CONTENTS Key Findings 3 Introduction

More information

14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013

14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013 14-Sep-15 State and Local Tax Deduction by State, Tax Year 2013 (millions) deduction in state dollars) claimed (dollars) taxes paid [1] state AGI United States 44.2 100.0 30.2 507.7 100.0 11,483 100.0

More information

Please contact test@test.com if you have any questions regarding this survey.

Please contact test@test.com if you have any questions regarding this survey. 1. Which of the following best describes your position within the company? - CEO/owner - Partner/senior executive - Professional (consultant, legal, medical, architect) - Finance/accounting/purchasing

More information

Supplier Business Continuity Survey - Update Page 1

Supplier Business Continuity Survey - Update Page 1 Supplier Business Continuity Survey - Update Page 1 Supplier Business Continuity Survey A response is required for every question General Information Supplier Name: JCI Supplier Number: Supplier Facility

More information

Supreme Court Strikes Down DOMA, Clears Way for Same-Sex Marriage in California

Supreme Court Strikes Down DOMA, Clears Way for Same-Sex Marriage in California Brought to you by Alamo Insurance Group Supreme Court Strikes Down DOMA, Clears Way for Same-Sex On June 26, 2013, the U.S. Supreme Court announced decisions in two significant cases regarding laws affecting

More information

2015 National Utilization and Compensation Survey Report. Section 3 Billing Rates. Based on Data Collected: 4 th Quarter 2014

2015 National Utilization and Compensation Survey Report. Section 3 Billing Rates. Based on Data Collected: 4 th Quarter 2014 2015 National Utilization and Compensation Survey Report Section 3 Billing s Based on Data Collected: 4 th Quarter Copyright 2015 Reproduction of this report or portions thereof without express written

More information

State Individual Income Taxes: Treatment of Select Itemized Deductions, 2006

State Individual Income Taxes: Treatment of Select Itemized Deductions, 2006 State Individual Income Taxes: Treatment of Select Itemized Deductions, 2006 State Federal Income Tax State General Sales Tax State Personal Property Tax Interest Expenses Medical Expenses Charitable Contributions

More information

THE 2012 HPS SALARY SURVEY

THE 2012 HPS SALARY SURVEY THE 2012 HPS SALARY SURVEY Gary Lauten Introduction The 2012 Health Physics Society (HPS) survey data was collected by having health physicists (HPs) submit their responses to survey questions on a webbased

More information

Medicaid Topics Impact of Medicare Dual Eligibles Stephen Wilhide, Consultant

Medicaid Topics Impact of Medicare Dual Eligibles Stephen Wilhide, Consultant Medicaid Topics Impact of Medicare Dual Eligibles Stephen Wilhide, Consultant Issue Summary The term dual eligible refers to the almost 7.5 milion low-income older individuals or younger persons with disabilities

More information

LPSC Renewable Energy Pilot y RFPs issued by Utility Companies by Order of Commission, November 2010

LPSC Renewable Energy Pilot y RFPs issued by Utility Companies by Order of Commission, November 2010 Renewable Energy LPSC Renewable Energy Pilot y RFPs issued by Utility Companies by Order of Commission, November 2010 y Searching for various forms of renewable energy and their actual cost in Louisiana

More information

Question by: Karon Beyer. Date: March 28, 2012. [LLC Question] [2012-03-29]

Question by: Karon Beyer. Date: March 28, 2012. [LLC Question] [2012-03-29] Topic: LLC Question Question by: Karon Beyer : Florida Date: March 28, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Arizona uses "manager" or "member," but not

More information

Nurse Aide Training Requirements, October 2014

Nurse Aide Training Requirements, October 2014 Nurse Aide Training Requirements, October 2014 Background Federal legislation (Omnibus Budget Reconciliation Act of 1987) and associated regulations (42 CFR 483.152) require that Medicare- and Medicaid-certified

More information

Use of "Mail Box" service. Date: April 6, 2015. [Use of Mail Box Service] [April 6, 2015]

Use of Mail Box service. Date: April 6, 2015. [Use of Mail Box Service] [April 6, 2015] Topic: Question by: : Use of "Mail Box" service Kathy M. Sachs Kansas Date: April 6, 2015 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District

More information

Low-Profit Limited Liability Company (L3C) Date: July 29, 2013. [Low-Profit Limited Liability Company (L3C)] [July 29, 2013]

Low-Profit Limited Liability Company (L3C) Date: July 29, 2013. [Low-Profit Limited Liability Company (L3C)] [July 29, 2013] Topic: Question by: : Low-Profit Limited Liability Company (L3C) Kevin Rayburn, Esq., MBA Tennessee Date: July 29, 2013 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado

More information

Medicare Advantage Plan Landscape Data Summary

Medicare Advantage Plan Landscape Data Summary 2013 Medicare Advantage Plan Landscape Data Summary Table of Contents Report Overview...3 Medicare Advantage Costs and Benefits...4 The Maximum Out of Pocket (MOOP) Benefit How It Works...4 The Prescription

More information

GOVERNMENT-FINANCED EMPLOYMENT AND THE REAL PRIVATE SECTOR IN THE 50 STATES

GOVERNMENT-FINANCED EMPLOYMENT AND THE REAL PRIVATE SECTOR IN THE 50 STATES GOVERNMENT-FINANCED EMPLOYMENT AND THE REAL PRIVATE SECTOR IN THE 50 STATES BY KEITH HALL AND ROBERT GREENE November 25, 2013 www.mercatus.org 0.7 2.4 4.2 FEDERAL CONTRACT FUNDED PRIVATE-SECTOR JOBS AS

More information

I have been asked to pose the following questions to the list serve regarding disaster recovery plans

I have been asked to pose the following questions to the list serve regarding disaster recovery plans Topic: Question by: : Disaster Recovery Plan Scott W. Anderson Nevada Date: November 19, 2012 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Colorado Connecticut Delaware District

More information

IRS Request for Assistance re New EIN and True Owner. Question by: Sarah Steinbeck on behalf of Leslie Reynolds. Date: 5 August 2010

IRS Request for Assistance re New EIN and True Owner. Question by: Sarah Steinbeck on behalf of Leslie Reynolds. Date: 5 August 2010 Topic: IRS Request for Assistance re New EIN and True Owner Question by: Sarah Steinbeck on behalf of Leslie Reynolds Jurisdiction: Colorado/NASS Date: 5 August 2010 Jurisdiction Question(s) Have you spoken

More information

RESIDENCY AND MINNESOTA INDIVIDUAL INCOME TAX

RESIDENCY AND MINNESOTA INDIVIDUAL INCOME TAX RESIDENCY AND MINNESOTA INDIVIDUAL INCOME TAX Many Minnesota residents choose to move their primary residence to another state but maintain a residence and other connections within Minnesota s borders.

More information

What to Know About State CPA Reciprocity Rules. John Gillett, PhD, CPA Chair, Department of Accounting Bradley University, Peoria, IL

What to Know About State CPA Reciprocity Rules. John Gillett, PhD, CPA Chair, Department of Accounting Bradley University, Peoria, IL What to Know About State CPA Reciprocity Rules Paul Swanson, MBA, CPA Instructor of Accounting John Gillett, PhD, CPA Chair, Department of Accounting Kevin Berry, PhD, Assistant Professor of Accounting

More information

FELONY DUI SYNOPSIS. 46 states have felony DUI. Charts 1 and 2 detail the felony threshold for each of the 46 states analyzed.

FELONY DUI SYNOPSIS. 46 states have felony DUI. Charts 1 and 2 detail the felony threshold for each of the 46 states analyzed. FELONY DUI SYNOPSIS The information in the following charts was compiled by examining the felony DUI laws in all 50 sates and the District of Columbia. The analysis focuses on the felony DUI threshold,

More information

State Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics)

State Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics) State Corporate Income Tax Rates As of December 31, 2006 (2006's noteworthy changes in bold italics) State Tax Rates and Brackets Special Rates or Notes Alabama 6.50% Federal deductibility Alaska 1.0%

More information

Employment and Earnings of Registered Nurses in 2010

Employment and Earnings of Registered Nurses in 2010 Employment and Earnings of Registered Nurses in 2010 Thursday, May 25, 2011 The Bureau of Labor Statistics (BLS) released 2010 occupational employment data on May 17, 2011. This document provides several

More information

Model Regulation Service July 2005 LIFE INSURANCE MULTIPLE POLICY MODEL REGULATION

Model Regulation Service July 2005 LIFE INSURANCE MULTIPLE POLICY MODEL REGULATION Table of Contents Section 1. Section 2. Section 3. Section 4. Section 5. Section 6. Section 1. Model Regulation Service July 2005 Purpose Authority Exemptions Duties of Insurers Severability Effective

More information

Understanding the Affordable Care Act

Understanding the Affordable Care Act Understanding the Affordable Care Act The Affordable Care Act (officially called the Patient Protection and Affordable Care Act) is the law that mandates that everyone in the United States maintain health

More information

THE BURDEN OF HEALTH INSURANCE PREMIUM INCREASES ON AMERICAN FAMILIES AN UPDATE ON THE REPORT BY THE EXECUTIVE OFFICE OF THE PRESIDENT

THE BURDEN OF HEALTH INSURANCE PREMIUM INCREASES ON AMERICAN FAMILIES AN UPDATE ON THE REPORT BY THE EXECUTIVE OFFICE OF THE PRESIDENT THE BURDEN OF HEALTH INSURANCE PREMIUM INCREASES ON AMERICAN FAMILIES AN UPDATE ON THE REPORT BY THE EXECUTIVE OFFICE OF THE PRESIDENT INTRODUCTION In September 2009, the Executive Office of the President

More information

THE 2013 HPS SALARY SURVEY

THE 2013 HPS SALARY SURVEY THE 2013 HPS SALARY SURVEY Stephen L. Bump Introduction The 2013 Health Physics Society (HPS) survey data was collected by having health physicists (HPs) submit their responses to survey questions on a

More information

Workers Compensation Small Medical-Only Claims: Should an employer pay them or turn them in to the insurance company?

Workers Compensation Small Medical-Only Claims: Should an employer pay them or turn them in to the insurance company? Workers Compensation Small Medical-Only Claims: Should an employer pay them or turn them in to the insurance company? by Maureen Gallagher The most common question an insurance agent gets from employers

More information

LLC Member/Manager Disclosure Question by: Cathy Beaudoin. Jurisdiction. Date: 01 March 2011. LLC Member/Manager Disclosure 2011 March 01

LLC Member/Manager Disclosure Question by: Cathy Beaudoin. Jurisdiction. Date: 01 March 2011. LLC Member/Manager Disclosure 2011 March 01 Topic: LLC Member/Manager Disclosure Question by: Cathy Beaudoin : Maine Date: 01 March 2011 Manitoba Corporations Canada Alabama Alaska Arizona Arkansas California Our statement of information (aka annual

More information

california Health Care Almanac Health Care Costs 101: California Addendum

california Health Care Almanac Health Care Costs 101: California Addendum california Health Care Almanac : California Addendum May 2012 Introduction Health spending represents a significant share of California s economy, but the amounts spent on health care rank among the lowest

More information

$7.5 appropriation $6.5 2011 2012 2013 2014 2015 2016. Preschool Development Grants

$7.5 appropriation $6.5 2011 2012 2013 2014 2015 2016. Preschool Development Grants School Readiness: High-Quality Early Learning Head Start $10.5 $9.5 $10.1 +$1.5 +17.7% $8.5 $7.5 +$2.1 +27.0% $6.5 for fiscal year 2010 Included in the budget is $1.078 billion to ensure that every Head

More information