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Biomedical subjects

L P Burns

Publications and source records attributed to L P Burns.

9 recordsLinked to original sources
PubMedDate not supplied

Proceed with care. Hospital board fiduciary responsibilities.

Historically, there has been a tendency to give deference to the business deliberations and decisions of non-profit hospital boards. Today there is growing evidence that these decisions are coming under closer scrutiny as the result of an increase in transactional activity in the health care corporate environment and corresponding regulatory initiatives.

Conflict of Interest↗
PubMedDate not supplied

Worker classifications: the redefined role of the independent contractor.

Five factors to be used in determining whether a physician is subject to the requisite level of control to be classified as a hospital employee: 1. integration of the physician's services into the hospital's operations. 2. the regularity and continuity of the physician's services 3. the authority reserved by the hospital to require the physician to comply with its operating procedures 4. whether the benefits provided to regular hospital employees are available to the physician 5. whether the physician is permitted to provide services to the general public.

Contract Services↗
PubMedDate not supplied

A democratic decision. No constitutional support for assisted suicide.

While the issue of assisted suicide continues to receive mixed reviews in the Michigan courts, the United States Supreme Court recently held unanimously that state laws banning physician-assisted suicide are constitutional. Under the court's ruling, terminally ill adults do not have a constitutionally-protected right to obtain a physician's aid in dying.

Adult↗
PubMedDate not supplied

Hospital joint ventures. IRS focuses on who is in control.

Revenue Ruling 98-15 provides insight into how the IRS will examine complex financial and operational relationships between taxable and tax-exempt organizations. It identifies certain critical factors that may affect outcomes in any given case such as the ability of the nonprofit partner to control the charitable purpose of the entity.

Charities↗
PubMedDate not supplied

The quest for clarity. The ins and outs of an excess benefit transaction.

On July 30, 1998, the IRS issued proposed regulations to implement the intermediate tax sanctions of the Tax Payers Bill of Rights II Act of 1996. The intermediate sanctions, now codified at Section 4958 of the Internal Revenue Code, provide for the imposition of penalty taxes where a tax-exempt entity participates in an "excess benefit transaction."

Capital Expenditures↗