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1 American Health Lawyers Association The Ritz-Carlton Pentagon City 2012 American Health Lawyers Association
2 This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought. From a Declaration of Principles jointly adopted by a committee of the American Bar Association and a committee of publishers and associations. The opinions presented in the papers included in this publication are those of the author(s) and do not reflect or represent the opinions of the American Health Lawyers Association. Program Attendees: Please be aware that all of the sessions at this program are audio recorded. Microphones cannot be turned off and recordings cannot be edited. copyright 2012 American Health Lawyers Association
3 Tax and Finance Primer Tricia M. Johnson, CPA Executive Director, Exempt Organization Tax Services Ernst & Young LLP Cincinnati, OH Linda Sauser Moroney, Esq. Chief Legal Officer ProHealth Care, Inc. Waukesha, WI
4 501 (r): Financial Assistance Policies, Billing, and Collection Matters John R. Holdenried, Esq. (Moderator) Baird Holm LLP Omaha, NE Ruth Madrigal, Esq. Attorney-Advisor, Office of Tax Policy US Department of the Treasury Washington, DC Preston J. Quesenberry, Esq. Office Of Chief Counsel Internal Revenue Service TE/GE Division Washington, DC Mary E. Rauschenberg, CPA Tax Director Deloitte Tax LLP Chicago, IL Stephanie N. Switzer, Esq. Cleveland Clinic Foundation Beachwood, OH
5 A. The Legal Ethics of and Social Media Thomas E. Spahn, Esq. McGuireWoods LLP McLean, VA
6 B. Charity Care and Community Benefits No Commonality of Standards for Tax Exemption Geralyn R. Hurd, Esq. Crowe Horwath LLP Chicago, IL Scott D. Schitter Corporate Director, Tax and Financial Compliance Catholic Healthcare Partners Cincinnati, OH
7 C. UBIT Issues for Today s Healthcare The Basics and Beyond Laura Kalick National Nonprofit Tax Consulting Director BDO Seidman LLP Bethesda, MD James R. King, Esq. Jones Day Columbus, OH
8 D. Physician Alignment Strategies: Responding to Challenges in the Evolving Healthcare Arena Deborah O. Ernsberger Principal PYA Knoxville, TN Gerald M. Griffith, Esq. Jones Day Chicago, IL
9 E. Property Tax and Sales Tax Issues for Not-For-Profit Hospitals and Healthcare The Illinois Experience Outlier or Harbinger? Keith Staats, Esq. Director State and Local Tax Services Litigation Grant Thornton LLP Chicago, IL
10 F. The How s and Why s of a Community Health Needs Assessment: A Project Guide for Healthcare Attorneys Allison C. Simpson, Esq. Copeland Cook Taylor & Bush PA Ridgeland, MS David A. Williams, CPA, MPH, FHFMA Partner and Director of Reimbursement and Advisory Horne LLP Ridgeland, MS
11 G. Intermediate Sanctions: Current Issues Thomas K. Hyatt, Esq. SNR Denton US LLP Washington, DC
12 H. Joint Ventures Update T.J. Sullivan, Esq. Drinker Biddle & Reath LLP Washington, DC
13 J. Tax Issues for ACOs and Other New Payment Methodologies John R. Holdenried, Esq. Baird Holm LLP Omaha, NE Donald B. Stuart, Esq. Waller Lansden Dortch & Davis LLP Nashville, TN
14 K. "Forms for 500, Please! I Have to File a What? Polly Mihalkovic, CPA, MA Tax Director Sentara Healthcare Norfolk, VA Robert Vuillemot, Esq. Senior Manager, Exempt Organization Tax Services Ernst & Young LLP Pittsburgh, PA
15 L. Tax-Exempt Bonds, Schedule K and Preparing for IRS Private Business Use Examinations Edwin Oswald, Esq. Orrick Herrington & Sutcliffe LLP Washington, DC John V. Woodhull, Esq. Crowe Horwath LLP Chicago, IL
16 M. Community Benefit Meets Senior Care and Housing Pamela S. Kaufmann, Esq. Hanson Bridgett LLP San Francisco, CA
17 IRS National Office Update Stephen M. Clarke Project Manager Internal Revenue Service Washington, DC Robert W. Friz Tax Partner PricewaterhouseCoopers LLP Philadelphia, PA Garret B. Gluth Internal Revenue Service Washington, DC
18 N. Taxable Subs: Sandwiched Between Two Tax Schemes Christie A. Lohkamp, Esq. Tax Director Mayo Clinic Rochester, MN Nancy Murphy Managing Director, Tax KPMG LLP McLean, VA
19 O. Form 990 Schedule H Ronald J. Schultz, JD PricewaterhouseCoopers LLP Washington, DC Karen P. Wolfson Tax Director Care Group, Inc. Boston, MA
20 Speakers Biographies
2012 Tax Issues for Healthcare Organizations
Stephen M. Clarke Project Manager Phone: (202) 283-9474 stephen.m.clarke@irs.gov Deborah O. Ernsberger Principal PYA 2220 Sutherland Avenue One Perkins Place Knoxville, TN 37919-2350 Phone: (865) 673-0844
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