Emergency Medical Care and the Federal Tax Consequences
|
|
- Posy Fowler
- 3 years ago
- Views:
Transcription
1 Teleconference: IRS NPRM on Additional Requirements for Charitable Hospitals August 15, 2012 Ivy Baer
2 Today s Agenda Refresher about what the law requires Deep dive into the proposed regulation Financial assessment policy Emergency medical care policy Limitation on charges A limited safe harbor Billing and collection What has to happen before an extraordinary collection action Which regulations will come later?
3 Refresher on IRC 501(r) Imposes additional requirements on 501(c)(3) hospital organizations on a facility-by-facility basis i. Community Health Needs Assessment (CHNA) ( 501(r)(3)) ii. Financial Assistance Policy (FAP) ( 501(r)(4)) iii. Emergency Medical Care Policy iv. Limitation on Charges ( 501(r)(5)) v. Billing & Collections ( 501(r)(6)) 3
4 Effective Dates 501(r) additional requirements EXCEPT the CHNA requirement, Apply to taxable years beginning after March 23, 2010 Includes excise tax (rule to come later) CHNA requirements effective for taxable years beginning after March 23, 2012 IRS will publish a proposed regulation later Can rely on published guidance for now 4
5 Deep Dive into Proposed Reg Who Must Comply FAP Emergency Medical Care Limitation on Charges Billing & Collections
6 501(r)-speak You need to have an FAP (financial assistance policy) that includes an explanation of how you calculate the AGB (amounts generally billed) and specifies what happens before you begin an ECA (extraordinary collection action)
7 With apologies to Hair (and those of you old enough to remember)! IRS wrote the NPRM In the Fed Reg USA When they got there What did they see? Hospitals of America on FAP IRS USA FAP AGB AGB ECA IRS FFS ECA AGB FFS IRS
8 Who must comply w/ 501(r)? 501(c)(3) hospital organization that operates one or more hospital facilities Hospital facility is required by a state to be licensed, registered, or similarly recognized as a hospital Multiple buildings operating under a single license may be treated as a single hospital facility Only applies to hospitals in the 50 states and DC Government Hospital Organization Any government hospital organization recognized as a 501(c)(3)
9 Penalties? Stay tuned for guidance to address failure to meet one or more the regulatory requirements
10 FAP Applicable to all emergency and other medically necessary care In reality, is any care excluded? Must widely publicize 10
11 Widely publicize Includes 4 measures: 1. Free paper copies of FAP, application form, and plain language summary of FAP in public locations in hospital and by mail In English and any language of any population that constitutes more than 10% of residents of community served by hospital 2. Inform and notify visitors to hospital about FAP in a way reasonably calculated to attract attention of visitors
12 Widely publicize (con t) 3. Inform and notify members of community about the FAP in a manner reasonably calculated to reach individuals most likely to require assistance 4. Make FAP, application form, and a plain language of FAP widely available on web site. Posted conspicuously in English and languages of any population that constitutes more than 10% of residents of community served by hospital
13 How to Establish FAP Must be adopted by authorized body and implemented Authorized body: Governing body (board of directors, board of trustees, or equivalent) Committee of governing body permitted under state law to act on behalf of governing body Other parties authorized by governing body to act on its behalf, if permitted by state law Implementation = consistently carry out policy
14 For Multiple Facilities MUST have a separate FAP and emergency medical care policy for each facility, but may contain the same operative terms If communities served differ, then policies may have different AGBs and use different methods for determining AGBs If have a separate billing and collections policy, then also must have one for each facility
15 FAP Content FAP must include: Eligibility criteria (free/discounted care) Basis for calculating charges Method of applying financial assistance Available collections actions for nonpayment (if no separate billing/collections policy) Measures to widely publicize FAP to served community Plus, there must be an Emergency medical care policy 15
16 Emergency Medical Care Policy Written policy that requires the hospital to provide, without discrimination, care for emergency medical conditions (same definition as EMTALA) regardless of whether an individual is FAP-eligible Policy that complies with EMTALA OK but not sufficient MUST prohibit actions that discourage individuals from seeking emergency medical care
17 FAP Eligibility No criteria mandated FAP must state facility s criteria, specify all discounts and free care available; if applicable, amounts to which discounts will be applied FAP MUST state that if an individual is FAPeligible, he/she won t be charged more than AGB Under consideration: should hospital be required to consult with the community as FAP is developed?
18 Applying for Assistance FAP must describe: How to apply Information or documentation that may be required Contact information for obtaining help
19 Presumptive Eligibility Facility may be able to make FAP determination based on information other than that provided by individual as part of a complete application
20 Reasonable effort continues... Signed statement that individual does not wish to apply under FAP or receive notification does NOT constitute a determination of eligibility must still make reasonable efforts to determine eligibility before engaging in ECA
21 Basis for Calculating Charges Limited to amounts generally billed (AGB) to insured individuals Two methods to calculate AGB: Look Back Which Claims method Prospective method
22 Method 1: Look Back Based on past claims paid in full by either Medicare FFS ONLY OR Medicare FFS and all private health insurers paying claims at hospital Includes what insurers paid and what individuals paid (co-insurance, copayments, or deductibles)
23 Method 1: Calculation Calculation: One AGB for all emergency and medically necessary care OR For separate categories of care Calculate at least annually Begin applying AGB by 45 th day after the end of the 12-month period used to calculate AGB Can this be done?
24 Method 2: Prospective Calculation: Set AGB at amount that Medicare and Medicare beneficiary together would be expected to pay Has to be calculated per service
25 Pick Once... and Forever IRS proposes that a hospital picks one ABG calculation methodology and cannot switch But should a change be allowed under some circumstances?
26 Gross Charges Prohibition Prohibition on billing gross charges applies to any care not just emergency and medically necessary care provided to FAP-eligible individuals Gross charges can be included on hospital bill as starting point but can t be an amount an FAP-eligible is expected to pay for any services
27 Gross Charges Safe Harbor Not a violation to charge more than AGB if no completed FAP application and hospital continues reasonable efforts to determine FAPeligibility
28 Billing and Collections Before engaging in an ECA must make reasonable efforts to determine FAP-eligibility: 1. Notify individual about FAP 2. If have an incomplete application: provide information about completing application, including deadline, and ECA consequences 3. If have a complete application, make and document a determination about whether individual is FAP-eligible
29 Non-payment Either FAP or a separate billing and collections policy MUST describe actions the hospital will take in the event of non-payment (ECA and any other actions), including process and time frames Need to be aware of: Notification period Application period What s considered to be an ECA
30 What s an ECA? Requires a legal or judicial process: Lien on property; Foreclosure on real property; Attach or seize bank account or other personal property; Start a civil action; Cause an arrest; Subject individual to writ of attachment; Wage garnishment Also two other actions: Sale of debt to another party Reporting to credit agencies
31 Notification Period Notification: when hospital must notify individual about FAP Extends from date care provided to 120 th day after individual provided with first billing statement If meet notification requirements and send 30-day ECA warning, and no FAP submitted, can begin an ECA
32 Reasonable Effort re: Notice 1. Distribute plain language summary of FAP, offer FAP application before discharge from hospital 2. Include plain language summary of FAP with at least 3 billing statements and all other written communication about bill 3. Inform individual about FAP in all oral communications about bill 4. Provide at least 1 written notice about ECA no earlier than last day of notification period (at least 30 days before deadline in notice) 5. ECA may begin no earlier than last day of notification period
33 What s in the summary? Brief description eligibility requirements and assistance offered Web address, URL, physical location for FAP and application form Instructions on how to get free copy of FAP and application by mail Contact information at hospital and elsewhere for application assistance Statement about other languages in which FAP and application are available Statement that won t be charged more than AGB
34 Once application received Notification requirements end and hospital makes reasonable efforts to determine eligibility Hospital must accept and process FAP during application period that Extends from date individual provided with first billing statement through 240 days
35 Incomplete Applications Must make reasonable efforts to determine FAP eligibility: Suspend/do not initiate any ECAs Provide written notice about additional info needed At least 30 days before completion deadline provide at least 1 written notice about ECAs that will be taken if application not completed, or amount due not paid If still no complete application, and no payment by completion deadline, reasonable effort has been made and ECAs can begin
36 Complete Application If complete application submitted: suspend any ECA, make and document timely eligibility determination, notify individual in writing If individual eligible MUST: Provide billing statement with amount owed Refund any excess payments Take all reasonably available measures to reverse any ECA (except sale of debt)
37 Sell or Refer Debt to Third Party Need legally binding written agreement No ECAs until hospital has made reasonable efforts to determine FAP-eligibility If application submitted during application period must suspend any ECA awaiting eligibility determination If determination is that individual is FAP-eligible must adhere to procedures and ensure that individual won t pay more than is required under FAP Further sale requires written agreement that will abide by above
38 Reasonable Efforts and ECAs Date of care starts FAP notification period which ends 120 days after first billing statement. Must accept applications throughout application period which ends 240 days after first billing statement No app during notification period: Provide written notice about ECAs and deadline. Initiate ECAs if no app or payment by deadline App received: Determine eligibility and inform individual 38 Receive app after ECA begins: STOP ECA App incomplete: make reasonable efforts to have completed. If still incomplete at end of 240 days, ECAs can resume App complete If eligible: provide a billing statement and refund excess payments, if applicable If balance remains, notify individual of potential ECAs. Initiate ECAs if no payment If not eligible: notify individual of potential ECAs. Initiate ECAs if no payment
39 Comments Requested on: 1. Hospital facilities: Can multiple buildings operating under 1 licensed be defined as single facility? Should hospital organization in a single building but under more than 1 state license be treated as one or multiple facilities? 2. Alternative methods for government hospital to satisfy requirements 3. For FAP, must hospital take into account community needs determined in CHNA? Consult with members of community?
40 Comments cont 4. Alternative methods for calculating AGB 5. Should hospital be able to change its method of calculating AGB under certain circumstance and after certain period of time? 6. AGB look-back method 7. Safe harbor if charge more than AGB to individual who hasn t submitted complete application 8. Should the following constitute ECAs: deferring or denying care based on a pattern on non payment; requiring deposits before providing care; charging interest
41 Comments cont 9. Should there be any additional procedural protections as part of reasonable efforts to determine FAP-eligibility? 10. Other ways to balance individual s need for enough time to seek financial assistance with hospital s interest in efficient billing 11. Length of notification and application periods; should the 2 periods be concurrent? 12. Ways to encourage timely completion of incomplete FAP applications 13. Feasibility of reversing ECAs
42 Comments cont NOTE: this is not a comprehensive list. Refer to the NPRM for complete details and to review to regulation: 14. Ways to determine an individual is FAP-eligible other than by soliciting and processing FAPapplications 26/pdf/ pdf
43 If you want to comment Comments are due September 24, 2012 Submit to (IRS REG ) Please send a copy of your comments to ibaer@aamc.org
44
IRC Section 501(r) Compliance with Minimal Pain and Maximum Impact
IRC Section 501(r) Compliance with Minimal Pain and Maximum Impact Kacie L. McEwen, CPA HFMA Fall Conference October 22, 2015 Investment advisory services are offered through CliftonLarsonAllen Wealth
More informationSUMMARY: This document contains proposed regulations that provide guidance
[4830-01-p] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-130266-11] RIN 1545-BK57 Additional Requirements for Charitable Hospitals AGENCY: Internal Revenue Service (IRS), Treasury.
More informationPATIENT COLLECTION. Account An account receivable based on services furnished by Aurora.
Policy No: 245 Effective Date: 01/01/14 (all encounters from that date forward) Revision Dates: 12/15 1. Purpose 2. Scope PATIENT COLLECTION Aurora Health Care, Inc. and its affiliates (collectively Aurora
More information501(c)(3) Hospitals: Proposed IRS Rules under 9007 of the Affordable Care Act
501(c)(3) Hospitals: Proposed IRS Rules under 9007 of the Affordable Care Act Erika K. Lunder Legislative Attorney Edward C. Liu Legislative Attorney July 27, 2012 CRS Report for Congress Prepared for
More informationCurrent Status: Active PolicyStat ID: 2011742. Collection Policy
Current Status: Active PolicyStat ID: 2011742 Effective: 08/2005 Approved: 12/2015 Last Revised: 12/2015 Expires: 12/2018 Author: Manager of Revenue Cycle Policy Area: Patient Financial Services References:
More informationTo provide collection guidelines which are consistent with the St. Luke s mission and values.
DEPARTMENT: ADMINISTRATION NUMBER: C-32 Management Policy And Procedure EFFECTIVE DATE: 1/16 SUBJECT: Business Services Billing and Collections Policy SUPERSEDES: 6/14 PURPOSE: To provide collection guidelines
More informationAdministrative Policy and Procedure Manual. Collections Effective Date: 08/22/2013 Scope: Hospitalwide Page 1 of 9.
Collections Effective Date: 08/22/2013 Scope: Hospitalwide Page 1 of 9 Table of Contents I. Purpose II. Policy Statements III. Definitions A. Application Period B. Extraordinary Collection Actions (ECAs)
More informationRe: REG 130266 11, Additional Requirements for Charitable Hospitals, Proposed Rule
Sarah Hall Ingram Commissioner IRS Tax Exempt & Government Entities Division Internal Revenue Service P.O. Box 7604 Ben Franklin Station Washington, DC 20044 Re: REG 130266 11, Additional Requirements
More informationAdministrative Policy and Procedure Manual. Financial Assistance Effective Date: 08/22/2013 Scope: Organizationwide Page 1 of 14.
Scope: Organizationwide Page 1 of 14 Table of Contents I. Purpose II. Policy Statements III. Definitions A. Amounts Generally Billed B. Application Period C. Completion Deadline D. Extraordinary Collection
More informationHospital Policy Manual. Billing and Collection Policy
Page 1 of 5 Hospital Policy Manual Subject: Billing and Collection Policy Originator: Director, Revenue Cycle Approved By: Vice President/CFO Policy Coordinator: Vicki Salyer Scope: ALL CHA Effective:
More informationSt. Elizabeth Healthcare - Billing and Collection Policy
St. Elizabeth Healthcare - Billing and Collection Policy Policy After our patients have received services, it is the policy of St. Elizabeth Healthcare to bill patients and applicable payers accurately
More informationHENDRICKS REGIONAL HEALTH PATIENT FINANCIAL SERVICES POLICY
HENDRICKS REGIONAL HEALTH PATIENT FINANCIAL SERVICES POLICY TITLE: FOR: PURPOSE: POLICY: FINANCIAL ASSISTANCE FOR UNINSURED AND EMERGENCY CARE Patient Financial Services To ensure that as a charitable,
More informationGOV-11 Hospital Credit and Collection
GOV-11 Hospital Credit and Collection Key Points University Hospitals (UH) is a charitable organization that provides care to patients regardless of their ability to pay; all patients are treated with
More informationCommunity Health Needs Assessment, Charity Care, Financial Assistance Policies, and Billing and Collection Activities
Community Health Needs Assessment, Charity Care, Financial Assistance Policies, and Billing and Collection Activities What Nonprofit Hospitals Need to Know About the Interplay between and Federal Laws
More informationAdditional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Final Rule
Additional Requirements for Charitable Hospitals; Community Health Needs Assessments for Charitable Hospitals; Final Rule Issued: 12/31/2014 by the Internal Revenue Service 2014 VHA Inc. All rights reserved.
More informationTITLE: Patient Financial Services: Billing and Collections Policy for Self-Pay Accounts
POLICY and PROCEDURE TITLE: Patient Financial Services: Billing and Collections Policy for Self-Pay Accounts Number: 12910 Version: 12910.3 Type: Administrative Author: David Bixby Effective Date: 1/23/2013
More informationHAM POLICY: APPROVAL:
POLICY: APPROVAL: BILLING AND COLLECTION PRACTICES CHAIRMAN OF THE BOARD; PRESIDENT & CEO; VICE PRESIDENT OF FINANCE EFFECTIVE DATE: 2/1/2016 CURRENT REVIEW/ REVISION DATE: 12/15 SUPERSEDES: 4/92, 12/92,
More informationMONROE CLINIC AND HOSPITAL, INC. BILLING AND COLLECTIONS POLICY TOPICS: EMERGENCY CARE, COMMUNITY CARE, AND FINANCIAL ASSISTANCE POLICY
EFFECTIVE DATE: January 1, 2016 MONROE CLINIC AND HOSPITAL, INC. BILLING AND COLLECTIONS POLICY TOPICS: EMERGENCY CARE, COMMUNITY CARE, AND FINANCIAL ASSISTANCE POLICY I. SCOPE This policy shall apply
More informationBILLING AND COLLECTIONS POLICY
1st Effective 10-23-2015 BILLING AND COLLECTIONS POLICY Potomac Valley Hospital, Inc. is a not-for profit hospital committed to providing emergency and medically necessary, high quality healthcare services
More informationMedical Debt: Overview of New IRS Regulations and Industry Best Practices
Medical Debt: Overview of New IRS Regulations and Industry Best Practices Jessica Curtis, Senior Advisor, Hospital Accountability Project, Community Catalyst Mark Rukavina, (Principal, Community Health
More informationMERIDIAN HEALTH Patient Financial Services POLICIES AND PROCEDURES
MERIDIAN HEALTH Patient Financial Services POLICIES AND PROCEDURES DISTRIBUTION: Meridian Hospitals Corporation, Patient Financial Services & Access Services SUBJECT: IRS Regulation #130266-11 501(r) (4)
More informationJune 15, 2015 Report authored by Jessica Curtis, Senior Advisor, Hospital Accountability Project
What Does the Affordable Care Act Say about Hospital Bills? June 15, 2015 Report authored by Jessica Curtis, Senior Advisor, Hospital Accountability Project What Does the Affordable Care Act Say about
More informationHackensack University Medical Center Administrative Policy Manual. Effective Date: January 2016 Page 1 of 11
Policy #: 1845 Hackensack University Medical Center Administrative Policy Manual Effective Date: January 2016 Page 1 of 11 Purpose: To identify the governing rules for the collection of all fees associated
More informationTelling Your Story: How to Use Technology to Maximize Community Benefit and. SC HFMA September 9, 2014
Telling Your Story: How to Use Technology to Maximize Community Benefit and Reduce Compliance Exposure SC HFMA September 9, 2014 1 Neil Smithson nsmithson@paroscore.com (954) 530-2442 www.paroscore.com
More informationFinancial Assistance Documents
Financial Assistance Documents FH Deland Submit to: Patient Financial Services 701 West Plymouth Avenue Deland, FL 32720 Phone: 386-943-4809 Fax: 386-943-7148 www.floridahospital.com/deland FAP Version
More informationHACKENSACK UNIVERSITY MEDICAL CENTER Administrative Policy Manual
HACKENSACK UNIVERSITY MEDICAL CENTER Administrative Policy Manual Financial Assistance Policy Policy.: 1846 (Charity Care/Kid Care/Medicaid) Effective Date: January 2016 Page 1 of 10 GENERAL Policy All
More informationFinancial Assistance Policy
Subject: Financial Assistance Policy Issuing Department: Finance/Revenue Cycle Services File Under: Section - Original Date: 12/16/2010 Subject Matter Consultation: Legal Services Latest Revision Date:
More informationPage 1 of 13 Policy. Revised: 11/30/15. Distribution: All Corporations Vineland Bridgeton Elmer Woodbury
Page 1 of 13 Policy I. Policy: Any patient with no insurance or no secondary insurance may be screened for the New Jersey State Charity Care Program and the Inspira Medical Centers and Inspira Medical
More informationNew. INHS will make best efforts to obtain cost reimbursement for any portion of uncollectible bad debt attributable to Medicare beneficiaries.
Subject: Collection Policy & Assignment Department: Revenue Cycle Executive Sponsor: Helen Andrus, CFO Approved by: INHS Leadership Policy Number: INHS-PFS-001 New Date: 12/01/2015 Revised Reviewed Policy
More informationMERIDIAN HOSPITALS CORPORATION Patient Financial Services POLICIES AND PROCEDURES
MERIDIAN HOSPITALS CORPORATION Patient Financial Services POLICIES AND PROCEDURES DISTRIBUTION: Meridian Hospitals Corporation, Patient Financial Services & Access Services SUBJECT: IRS Regulation #130266-11
More informationDepartment of the Treasury
Vol. 79 Wednesday, No. 250 December 31, 2014 Part II Department of the Treasury Internal Revenue Service 26 CFR Parts 1, 53, and 602 Additional Requirements for Charitable Hospitals; Community Health Needs
More informationThis revenue procedure provides guidance regarding correction and disclosure
26 CFR 601.201: Rulings and determination letters (Also Part I, 501(c)(3), 501(r), 1.501(r)-2) Rev. Proc. 2015-21 SECTION 1. PURPOSE This revenue procedure provides guidance regarding correction and disclosure
More informationFINANCIAL ASSISTANCE POLICY
Manual: Administrative Policy #: ADM 2.36 Approval Date: January 2016 Effective Date: January 2016 Revision Due Date: January 2017 FINANCIAL ASSISTANCE POLICY I. PURPOSE A. As part of its mission to improve
More informationadministration All references to Policies must go to the BHSF Master Copy on the BHSF Intranet; do not rely on other versions / copies of the Policy.
Administrative Departmental POLICY TITLE: Charity Care SUMMARY & PURPOSE: To set forth guidance for providing charity care to patients, including guidance on communicating the availability of the program
More informationPolicy: Financial Assistance Policy
Policy: Financial Assistance Policy Division: Corporate Finance Original Date: August 2003 Department: Corporate Finance Review/Revision Effective Date: Category: Compliance Adopted September 2015 By:
More informationAltru Health System Collection Policy
Altru Health System Collection Policy PHILOSOPHY Altru Health System (AHS) is committed to improving the health of our patients and the health of the region it serves. In support of our social mission,
More informationC. This policy defines how AHC communicates to patients regarding amounts due for services rendered by AHC.
Facility: Advocate Health Care Title: Billing and Collections Policy Effective Date: 12/1/2015 Policy Procedure Guideline Other: Scope: System Site: Department: I. PURPOSE AND POLICY A. The fundamental
More informationRevenue Cycle Policies and Procedures
Revenue Cycle Policies and Procedures Policy Name: Financial Assistance Policy (FAP) General Policy and Procedure Overview: It is the policy of Baylor Emergency Medical Center to identify patients that
More information1.1 Applicable Entities: This policy applies to Texas Health Rockwall. 1.2 Applicable Departments: This policy applies to all departments.
Policy Name: Charity Care Program Owner : President, VP Revenue Cycle Effective Date: 6/19/13 Approved By: Texas Health Rockwall Board of Trustees Last Reviewed Date: 10/16/2013 ; 2/4/14 Page 1 of 11 1.0
More informationThis policy applies to: Stanford Health Care. Last Approval Date: Name of Policy:
DEBT COLLECTION POLICY Page 1 of 5 I. PURPOSE The purpose of the Policy is to provide information with respect to the billing and collection of patient debt, pursuant to the California Health and Safety
More informationCreeping Normality: IRS Releases Final Regulations Under Section 501(r)
Creeping Normality: IRS Releases Final Regulations Under Section 501(r) January 15, 2015 SPECIAL REPORT For more information, please contact your regular McDermott lawyer, or: Robert C. Louthian, III +1
More informationPurpose Statement Outlines purpose of and guidelines for receiving charity care or financial assistance at Valley Children s Hospital.
Policy/Procedure Number AD-3004 Policy/Procedure Name Charity Care Financial Assistance Type of Policy/Procedure Administration Date Approved 12/14 Date Due for Review 12/17 Policy/Procedure Description
More informationPatient Financial Services Billing & Collection Policy
System Fairview Health Services Policy Patient Financial Services Billing & Collection Policy Purpose: This policy describes Fairview's patient billing process and collection actions which may be taken
More informationFinancial Assistance Policy
REVENUE CYCLE MANAGEMENT Financial Assistance Policy Target Group: The Cleveland Clinic Foundation, its family health centers and its hospital affiliates in the Cleveland Clinic health system, collectively,
More informationElliot Health System. Financial Assistance and Collection Policy
Elliot Health System Financial Assistance and Collection Policy 1 Elliot Health System Financial Assistance and Collection Policy POLICY: Elliot Health System (EHS) is dedicated to providing its community
More informationPURPOSE: SCOPE: DEFINITIONS:
PURPOSE: To establish procedures regarding collection of patient accounts including external collection agencies and potential legal actions balancing the need for financial stewardship with needs of individual
More informationTHE UNIVERSITY OF ILLINOIS HOSPITAL AND CLINICS NO.: LD 3.07 Chicago, Illinois DATE: July 2016 PAGE: 1 of 17
THE NO.: LD 3.07 PAGE: 1 of 17 NO.: LD 3.07 APPROVAL DATE: June 15, 2016 EFFECTIVE DATE: July 1, 2016 SUBJECT: Financial Assistance Policy for Illinois Uninsured Patients PURPOSE The purpose of this policy
More informationFor issues on or after June 1, 2010, Medicare Supplement Basic Benefit Plans A, B, C, D, F, G, M, and N coverage includes:
1. What are the basic benefits on a Medicare Supplement Policy? For issues on or after June 1, 2010, Medicare Supplement Basic Benefit Plans A, B, C, D, F, G, M, and N coverage includes: a.) First 3 Pints
More informationHospital Community Benefits: Community Partnership to Reduce Health Disparities
Hospital Community Benefits: Community Partnership to Reduce Health Disparities November 2, 2011 Donna Folkemer Introduction The Hospital Community Benefit Program at The Hilltop Institute seeks to ensure
More informationUpdates to Affordable Care Act: Law, Regulatory Explanation and Analysis, 2014
Updates to Affordable Care Act: Law, Regulatory Explanation and Analysis, 2014 Chapter 2. Individuals 205. Individual Health Insurance Mandate In December 2013, the Administration announced that individuals
More informationHave gross personal or family household income that meets Charity Care guidelines for the household size (see chart below).
Charity Care Policy IT IS THE POLICY of Group Health Cooperative ( Group Health ) to provide Charity Care to eligible lowincome recipients of certain emergent and medically necessary care and related follow-up
More informationWilliams Bankruptcy A Debt Relief Agency helping people eliminate debt and obtain relief under Chapter 7 of the Bankruptcy Code
A Publication of the Law Office of Richard L. Williams Williams Bankruptcy A Debt Relief Agency helping people eliminate debt and obtain relief under Chapter 7 of the Bankruptcy Code Tips for Questionnaire
More informationNot-For-Profit 501(c)(3) Status Hinges On New Financial Assistance Regulations
VOLUME 1, PART 1 Spring 2014 Not-For-Profit 501(c)(3) Status Hinges On New Financial Assistance Regulations UPDATES ON THE 501(r) TAX REGULATIONS dhgllp.com/healthcare 500 Ridgefiled Court I Asheville,
More informationConsumer Legal Guide Called. Called. to Duty. Laws Affecting National Guard, Reservists and their Families
Consumer Legal Guide Called Called to Duty to Duty Laws Affecting National Guard, Reservists and their Families Helpful information for National Guard members, military reservists, and their families from
More informationScripps Health Financial Assistance Policy
Patient Accounts, Financial Assistance, including Charity Care, Hospital Services Purpose Scripps Health strives to provide superior health services in a caring environment and to make a positive, measurable
More informationFinancial Assistance Program Policy
Financial Assistance Program Policy PURPOSE As part of our mission to enhance wholeness for all those we serve in body, mind and spirit through our conviction and commitment for compassion, service, excellence
More informationRAPIDES REGIONAL MEDICAL CENTER POLICY: DISCOUNT CHARITY POLICY POLICY #25 PAGES 1-8
PAGE 1 of 10 RAPIDES REGIONAL MEDICAL CENTER POLICY: DISCOUNT CHARITY POLICY POLICY #25 PAGES 1-8 FOR PATIENTS Department Affected: Hospital-Wide Effective: 01/14 Reviewed by: Policy & Procedure Committee
More informationThe Joint Commission Page 1 of 6
The Joint Commission Page 1 of 6 PURPOSE The Regional Medical Center recognizes that as part of its mission, there will be instances where care is provided to individuals that do not have healthcare insurance,
More informationFinancial Assistance Policy Effective: January 1, 2016. Policy Guidelines
Financial Assistance Policy Effective: January 1, 2016 As a specialty provider treating patients with disorders of the brain, spinal cord, and musculoskeletal system, Kennedy Krieger Institute (KKI) recognizes
More informationUPMC POLICY AND PROCEDURE MANUAL
SUBJECT: Financial Assistance Process DATE: October 1, 2015 I. POLICY UPMC POLICY AND PROCEDURE MANUAL POLICY: HS-RE0722 * INDEX TITLE: Revenue UPMC is committed to providing financial assistance to people
More informationBACK CHILD SUPPORT. The following is an explanation of how child support is ordered, and what happens if it isn t paid.
BACK CHILD SUPPORT Once it has been ordered and has not been paid on time, unpaid child support becomes a judgment by operation of law. The amount of child support that has not been paid on time is called
More informationDANA-FARBER CANCER INSTITUTE PATIENT CARE AND ADMINISTRATIVE POLICY MANUAL PATIENT FINANCIAL ASSISTANCE POLICY
DANA-FARBER CANCER INSTITUTE PATIENT CARE AND ADMINISTRATIVE POLICY MANUAL 1. Purpose PATIENT FINANCIAL ASSISTANCE POLICY This policy establishes Dana-Farber Cancer Institute s (DFCI s) commitment to a
More informationPlanning. Taxation of loan forgiveness. Today s Plan 8/19/2014
Planning Comprehensive Student Loan Training Series Session Three of Four August 2014 Above the line adjustments to income Take the student loan deduction Use health savings account from employer Use section
More informationLegislative and Regulatory Update. Kathy Reep Florida Hospital Association March 13, 2015
Legislative and Regulatory Update Kathy Reep Florida Hospital Association March 13, 2015 From the State Perspective Legislative Issues Strategic Priorities Extension of health care coverage Future for
More informationPOLICY ON Billing and Collections for Sutter Health Hospitals
Effective Date: 12/1/1998 Final Approved Date: 3/1/2007 Revised Date: 10/26/15 Next Review Date: 10/26/18 Owner: Patrick McDermott, Vice President Revenue Cycle Policy Area: Finance References: Patient
More informationBest Practices for Resolution of Medical Accounts
Best Practices for Resolution of Medical Accounts A Report from the Medical Debt Collection Task Force JANUARY 2014 HFMA.ORG With the support of: Contents About this Report...3 Medical Debt Collection
More informationGarnishments Overview. Audio for this session will play through your computer
Garnishments Overview Audio for this session will play through your computer Objective This session is designed to provide an overview of the different types of garnishments that can be assessed against
More informationSavings Incentive Match Plan for Employees (SIMPLE) For Use with a Non-DFI IRS Model Form 5304-SIMPLE
Savings Incentive Match Plan for Employees (SIMPLE) For Use with a Non-DFI IRS Model Form 5304-SIMPLE Form 5304-SIMPLE (Rev. August 2005) Department of the Treasury Internal Revenue Service Savings Incentive
More informationReimbursement Arrangements for Individual Insurance Plans
Reimbursement Arrangements for Individual Insurance Plans By Employee Benefits Corporation s Compliance Department compliance@ebcflex.com Date April 24, 2014 2014 Employee Benefits Corporation 2014 Employee
More informationPolicy. Category: REVENUE CYCLE Effective Date: See footer. Description. Financial Assistance Policy. Policy
Owner: Executive Director, Revenue Cycle Title: PURPOSE: This policy outlines Hoag Memorial Hospital Presbyterian s operational guidelines on the Financial Assistance Program (FAP) in relation to the patient
More informationAnnual Limit on Elective Deferrals
Annual Limit on Elective Deferrals Part I of this fact sheet describes the Internal Revenue Code s (IRC) annual limit on elective deferrals (tax-deferred and Roth contributions from your pay) and explains
More informationFREQUENTLY ASKED QUESTIONS HEALTH SAVINGS ACCOUNTS
FREQUENTLY ASKED QUESTIONS HEALTH SAVINGS ACCOUNTS What is an HSA? A health savings account (HSA) is a tax-favored savings account created for the purpose of paying medical expenses. Tax-deductible Contributions
More informationApplies only to discounted stock rights exercised during 2006.
Part III Administrative, Procedural, and Miscellaneous Compliance Resolution Program for Employees Other than Corporate Insiders for Additional 2006 Taxes Arising Under 409A due to the Exercise of Stock
More informationOriginal Date. Policy #: OP9100-435 Implemented: 2/1/10 Policy & Procedure Manual Effective Date: 10/1/14 Supersedes Policy Dated: 2/1/10.
Policy: Charity Care-Financial Assistance Policy Original Date Policy #: Implemented: 2/1/10 Policy & Procedure Manual Effective Date: 10/1/14 Supersedes Policy Dated: 2/1/10 Written/Reviewed By: Date:
More informationMinimum Performance and Service Criteria for Medicare Part D
Minimum Performance and Service Criteria for Medicare Part D 1. Terms and Conditions. In addition to the other terms and conditions of the Pharmacy Participation Agreement ( Agreement ), the following
More informationRegulatory Impact on Agencies & How They Affect You, The Client
Regulatory Impact on Agencies & How They Affect You, The Client Regulatory Impact on Agencies & How They Affect You, The Client Presented By: Thomas Perrotta, V.P. Collections & Compliance, CCCO Presentation
More informationOffer in Compromise Program Updates
Offer in Compromise Program Updates Presenter name: Joseph Lewandoski Presenter title: Senior Stakeholder Liaison Small Business/Self-Employed Division Date What is an Offer in Compromise? An agreement
More informationRevenue Cycle/Financial Assistance. BSWH Board of Trustees Audit & Compliance Committee
Title: Department/Service Line: Approver: Location/Region: Policy Number: Financial Assistance Revenue Cycle/Financial Assistance BSWH Board of Trustees Audit & Compliance Committee BSWH Last Review/Revision
More informationPlan Administrator Guide
Plan Administrator Guide Your qualified retirement plan combines current employer tax savings with retirement security for participants. Congress specifically provided for this favorable treatment in the
More informationNational Community Benefit
Policy Title: Medical Financial Page: 1 of 16 1.0 Policy Statement Kaiser Foundation Hospitals (KFH) and Kaiser Foundation Health Plans (KFHP) are committed to providing programs that facilitate access
More informationCHRISTMAN & FASCETTA, LLC FLAT FEE AGREEMENT AND HOURLY FEE PROVISIONS
CHRISTMAN & FASCETTA, LLC FLAT FEE AGREEMENT AND HOURLY FEE PROVISIONS, (hereinafter referred to as client or you ), hereby engages the Law Offices of Christman & Fascetta, LLC to prepare and file a Chapter
More informationUBS Financial Services Inc. SIMPLE IRA Summary Description
UBS Financial Services Inc. SIMPLE IRA Summary Description Your employer has adopted a SIMPLE IRA Plan (SIMPLE IRA Plan) to provide you with a tax-deferred means to accumulate savings for retirement through
More informationSalary Reduction Simplified Employee Pension (SAR-SEP) Plan Employer Adoption Agreement For Use with the Traditional IRA Application
december 2011 Salary Reduction Simplified Employee Pension (SAR-SEP) Plan Employer Adoption Agreement For Use with the Traditional IRA Application Employer s Guide to the SAR-SEP Plan Salary Reduction
More informationADVENTIST MIDWEST HEALTH REGIONAL POLICY PROFILE Category Patient Financial Services
Page 1 of 8 This Charity Care Policy describes the charity care practices of the following Adventist Midwest Health entities: Adventist Bolingbrook Hospital, Adventist Hinsdale Hospital, Adventist GlenOaks
More information9/29/2014. Recent Legal and Regulatory Developments. Agenda
Recent Legal and Regulatory Developments Ben F. Wells, Esq. Dinsmore & Shohl, LLP (202) 372-9119 ben.wells@dinsmore.com Robert F. Schatz, Esq. Schatz Brown Glassman Kossow LLP (860) 231-1054 rschatz@esopplus.com
More informationEqual Credit Opportunity (Regulation B)
Federal Fair Lending Regulations and Statutes Equal Credit Opportunity (Regulation B) Background The Equal Credit Opportunity Act (ECOA) of 1974, which is implemented by the Board s Regulation B, applies
More informationNew Alternatives Fund, Inc. INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA
New Alternatives Fund, Inc. INDIVIDUAL RETIREMENT ACCOUNT (IRA) TRADITIONAL IRA SEP IRA ROTH IRA TABLE OF CONTENTS COMBINED DISCLOSURE STATEMENT 3 TRADITIONAL INDIVIDUAL RETIREMENT ACCOUNT DISCLOSURE 4
More informationSavings Incentive Match Plan for Employees of Small Employers (SIMPLE) Not for Use With a Designated Financial Institution
Form 5304-SIMPLE (Rev. March 2012) Department of the Treasury Internal Revenue Service Name of Employer Savings Incentive Match Plan for Employees of Small Employers (SIMPLE) Not for Use With a Designated
More informationHealth Care Reform: 2015 Refresher of the Affordable Care Act (ACA)
Health Care Reform: 2015 Refresher of the Affordable Care Act (ACA) Brought to you by Aon Presented by: Ryan Comstock & Shawna Brown This information is provided for informational purposes only and is
More informationH&R BLOCK EMERALD ADVANCE DETERMINING YOUR CREDIT LIMIT; TERMS AND CONDITIONS QUALIFICATION METHODS; RESTRICTIONS ON
H&R BLOCK EMERALD ADVANCE TERMS AND CONDITIONS The H&R Block Emerald Advance line of credit ("Emerald Advance") is an open-end line of credit provided by BofI Federal Bank (the "Bank"), Member FDIC, to
More informationPRO-SPHERE 401(K) PLAN SUMMARY PLAN DESCRIPTION
PRO-SPHERE 401(K) PLAN SUMMARY PLAN DESCRIPTION TABLE OF CONTENTS INTRODUCTION TO YOUR PLAN What kind of Plan is this?... 1 What information does this Summary provide?... 1 ARTICLE I PARTICIPATION IN THE
More informationNotice 97-34, 1997-1 CB 422, 6/02/1997, IRC Sec(s). 6048
Notice 97-34, 1997-1 CB 422, 6/02/1997, IRC Sec(s). 6048 Returns of foreign trusts foreign gift reporting requirements tax This notice provides guidance regarding the new foreign trust and foreign gift
More informationAGOSTINO & ASSOCIATES, P.C. IRS Collections. Presented by : Frank Agostino
AGOSTINO & ASSOCIATES, P.C. IRS Collections Presented by : Frank Agostino DISCLAIMER: The following materials and accompanying Access MCLE, LLC audio program are for instructional purposes only. Nothing
More informationUniversal Simplified Employee Pension Plan Employee Information Booklet
Universal Simplified Employee Pension Plan Employee Information Booklet Questions and Answers 1. Q. What is a Simplified Employee Pension (SEP) plan? A. A SEP plan is a retirement income arrangement under
More informationINFORMATION SHEET ON WAGE GARNISHMENTS AND BANK ATTACHMENTS WAGE GARNISHMENTS
INFORMATION SHEET ON WAGE GARNISHMENTS AND BANK ATTACHMENTS THE PROCESS Step 1. What will I receive? WAGE GARNISHMENTS The employer, or garnishee, will be served, in the same manner as with a summons,
More informationApplications must be completed in full to be eligible, please read carefully.
Call Vicki or Terra NRMC Business Office 406-873-2251 NORTHERN ROCKIES MEDICAL CENTER COMMUNITY CARE FINANCIAL ASSISTANCE PROGRAM Applications must be completed in full to be eligible, please read carefully.
More informationHOSPITAL CHARITY CARE: THE CURRENT STATE OF ILLINOIS LAW
HOSPITAL CHARITY CARE: THE CURRENT STATE OF ILLINOIS LAW Caroline Chapman January 2013 2 How do uninsured individuals currently pay for and access care? Self-pay CCHS County Care Free/Low Cost Care at
More informationSACRAMENTO METROPOLITAN FIRE DISTRICT GOVERNMENTAL 457 DEFERRED COMPENSATION PLAN
SACRAMENTO METROPOLITAN FIRE DISTRICT GOVERNMENTAL 457 DEFERRED COMPENSATION PLAN DEEMED IRA ACCOUNTS DISCLOSURE STATEMENT This Disclosure Statement summarizes the provisions relating to the deemed IRA
More informationIRS Revenue Procedure 2001-20 on Voluntary Compliance On Alien Withholding Program
IRS Revenue Procedure 2001-20 on Voluntary Compliance On Alien Withholding Program Part III. Administrative, Procedural, and Miscellaneous Offer to resolve issues arising from certain tax, withholding,
More information