The impact of the Stark II final rule on nephrologists.
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Biomedical subjects
Publications and source records attributed to R J Pristave.
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This article provides an overview of the tax-exempt related issues for ambulatory surgery center joint ventures involving tax-exempt entities. The article analyzes the key points of analysis of the guidance released by the IRS, in particular General Counsel Memorandum 39862, Revenue Ruling 98-15, and Redlands Surgical Services v. Commissioner of the Internal Revenue Service. These key points include whether the venture results in private inurement to insiders and whether the venture furthers the charitable purposes of the tax-exempt entity. The article also provides practical guidance to analyze the documents and structure of the joint venture to ensure compliance with the IRS guidance. These practical considerations include, among other things, whether the charitable purposes of the tax-exempt entity are clearly expressed in the documents and whether the tax-exempt entity has sufficient control over the joint venture to ensure the charitable purposes are being adhered to.
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The article provides a concise review of the critical business and legal characteristics of recent health care-driven initial public offerings. In that regard, the article examines three recent provider-driven companies that have effectuated initial public offerings, and reviews certain of their business fundamentals and the manner in which each handled various legal disclosure issues.
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This article provides a review of factors that influence a managed care entity's choice of a provider of outpatient surgical services. In reviewing issues, this article also provides practical guidance to the outpatient surgery center with respect to the pricing and marketing of its services. Finally, the article provides an overview of both business and legal issues relating to managed care contracting choices.
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This article provides an overview of the critical business and legal issues encountered in sales of practices, ambulatory surgery centers, and dialysis facilities. Specifically, it discusses prototypical valuations, transaction structures, and the principal legal issues that must be addressed.
Carve out contracting for specific diseases and specialty services has become extremely common in a very short time. The goal of carve out contracting is simple: to place responsibility for managing care and its cost in the hands of those best suited to provide and manage care. This article provides an overview of carve out contracting for specific diseases. While the article focuses on business and legal issues relating to AIDS/HIV and ESRD, the principles discussed are applicable to numerous diseases.
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