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Do Your Real Estate Activities Qualify for the New Pass-Through Deduction?
199A deduction regulations address what rental activities qualify for the deduction. The IRS issued Notice 2019-07, establishing a proposed safe harbor for real estate enterprises.
Tax Reform: Do Final 199A Regulations Help or Hurt Healthcare Entities?
We have been monitoring and reporting on tax reform for several months, including one of the most complicated areas of the new law – Section 199A, commonly known as the...
Tax Reform: Are Your Parking Expenses Deductible?
A recent notice from the Internal Revenue Service has provided additional guidance regarding changes that the Tax Cuts and Jobs Act (TCJA) made to the tax treatment of parking fringe...
Forks in the Road to BPCI-A Participation
“We want to pay for outcomes, not process ... We need results, American patients need change, and when we need mandatory models to deliver it, mandatory models are going to...
Here’s What to Expect in Year 3 of MIPS
As we move into the third performance year of the Quality Payment Program (QPP), CMS is starting to take the training wheels off the Merit-based Incentive Payment System (MIPS). The...
Physicians: There’s Still Time for 2018 Year-End Tax Planning
Almost exactly one year ago, Tax Cuts and Jobs Act (TCJA) brought about the most significant tax reform in 30 years. It was a good news, bad news situation. The...
Physician Alignment and Data Are Key to BPCI-A Success
Bundled Payments for Care Improvement-Advanced (BPCI-A) is one of the latest evolutions of value payment methodologies to come from the Centers for Medicare and Medicaid Services (CMS). The roots of...
Tax Reform: Want to Grab Lunch?
Before passage of the Tax Cuts and Jobs Acts (TCJA), both meals and entertainment for clients and business associates were 50 percent deductible for tax purposes as long as business...
Tax Reform: Time To Change Entity Structure? Maybe Not
Since the passing of the Tax Cuts and Jobs Act (“TCJA”) in December, many healthcare providers started to wonder if there might be a tax advantage to changing their choice...
Price Transparency: Go Deeper Than Compliance with New CMS Rule
Chalk one up for advocates of consumerism. CMS is encouraging price transparency with its FY2019 Inpatient Prospective Payment System (IPPS) rule released in August....
Tax Reform: Do You Want the Good News About Depreciation First?
The Tax Cuts and Jobs Act (TCJA) made several significant changes to depreciation rules when it became law in December 2017. In the “good news” department, two provisions in the...
Tax Reform Guidance for Pass-Throughs is Here
Section 199A—commonly referred to as the “20% pass-through deduction,” provides a deduction of up to 20% of income from a domestic business operating as a sole proprietorship or through a partnership, S corporation, trust or estate.
Physician Compensation
It's time to change the way you pay your physicians. Here's why. To succeed in the healthcare industry, you need to attract and retain the most talented physicians. The U.S. faces a shortage of up to 120,000 physicians by 2030*, which means that competition for talent will be fiercer than ever.
Managing FMV/CR Risk
Mitigating the risk of a qui tam relator should be a top priority for healthcare risk management systems.
What Can't Go On Forever...Won't.
The current healthcare system is headed for a crash. Are you adapting?
Value-Based Compensation
8 Considerations in Moving Employed Physicians from Volume to Value-Based Compensation
Payment Model Reform Infographic
Are You Prepared For Success In The Ever-Changing World Of Healthcare Reimbursements?
6 Considerations in Choosing a Healthcare Valuation Appraiser
Trusting HORNE for healthcare valuation counsel is the first step in successfully managing operations toward clinical excellence. Here are six considerations in choosing your organization's valuation appraisal.
Healthcare Revenue Recognition
The new revenue recognition standard is a fundamental change in how healthcare providers recognize patient revenue. It’s likely you will recognize revenue earlier or later than you would under the current revenue recognition standard, and that impacts your financial health.
Healthcare Hard Trends and Opportunities
No industry has seen such monumental changes as healthcare has in the past decade—changes in the regulatory environment, the populations we serve, as well as the technology used to deliver care and improve operational processes. In the course of our work advising healthcare organizations, we have observed the following trends and challenges.