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Not-for-profit healthcare, higher education, and other not-for-profit and government organizations.
Emerging issues: Summary of emerging accounting, tax and regulatory issues in 2008
This year's edition of Emerging issues* describes the accounting, financial reporting, tax and regulatory compliance issues that are specifically tailored to concentrate on areas of interest to not-for-profit organizations and governmental business-type activities. This summary will help you identify the issues you will face and guide you on how to overcome them. The summary is divided into six areas of relevance: FASB, GASB, AICPA, Other Issues, Regulatory and Tax.
Straight Talk: Looking at Health System Disaster Preparedness
When — not if — a large-scale disaster hits, Americans expect a carefully orchestrated and sequenced response from hospitals, emergency workers and public health officials. In their greatest time of need, the system may fail them unless disaster preparedness becomes a greater priority. In this StraightTalk roundtable, health industry leaders discuss the steps health executives should take to ensure an effective response to a disaster.
Top eight health industry issues in 2008
Health organizations face a pivotal year in 2008 as they anticipate the wildcard outcome of the presidential election. Meanwhile, they must prepare for impending changes — pharmaceutical and life sciences companies are adapting to a new safety agenda from the FDA including the agency's expanded authority over post-market drug safety.
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Closing the seams: Developing an integrated approach to health system disaster preparedness
A disaster occurs every week in the US, and the numbers are increasing. Yet despite increased federal and state funding since 2001 and lessons learned following 9/11 and natural disasters like large-scale hurricanes and floods, disaster planning in the healthcare arena remains sporadic, disconnected and under-funded. PricewaterhouseCoopers Health Research Institute's (HRI's) "Closing the Seams" analyzes preparedness throughout every key element of our healthcare system, identifies gaps, and highlights emerging solutions and innovative best practices that can be leveraged to make the most of our resources and help those in the emergency response and healthcare communities deliver the best healthcare possible in the face of unknown disasters.
Highlights from the Pension Protection Act of 2006 : Charitable Giving Incentives and Charitable Reforms
With almost 1,000 pages of text, the Pension Protection Act of 2006 (P.L. 109-280) is one of the lengthiest laws passed by the 109th Congress. While much of the law focuses on strengthening traditional pension plans and retirement benefits, it also creates significant new charitable giving incentives and imposes tighter oversight of tax-exempt organizations.
Developing a defensible pricing strategy
Through careful modeling, prices and markups on the chargemaster can be set so that there is a clear rationale that makes sense to all stakeholders.
My brother's keeper: Growing expectations confront hospitals on community benefits and charity care
PwC interviewed healthcare executives across the country and convened a roundtable of hospital leaders to get behind the headlines of these issues in order to reveal solutions and leading practices around reporting, pricing, and business relationships.
Sarbanes Oxley - Not-for-Profit Healthcare Update May 2006
PricewaterhouseCoopers' Health Research Institute has released its’ latest Healthbrief, "Sarbanes-Oxley: Not-for-Profit Healthcare Update" the third in a series. The paper analyzes survey results from 24 not-for profit healthcare organizations and shows the type of impact Sarbanes-Oxley regulations have had on not-for-profit healthcare organizations.
Sarbanes-Oxley Act: What should not-for-profit health systems consider when evaluating full compliance with Section 404?
Executives from HCA Corporation, Nashville, and Partners HealthCare System, Boston, discuss the time, money and organizational commitment necessary to fully comply with section 404.
HealthCast 2020: Creating a Sustainable Future
In this groundbreaking report, HealthCast 2020, PricewaterhouseCoopers looks at solutions and responses from around the world to the globalization and industrywide convergence of healthcare. What insights, best practices and policy lessons can be learned from experiences in various countries to create a globally sustainable health system? Who, or what, is driving the solutions?
Acts of Charity: Charity Care Strategies for Hospitals in a Changing Landscape
Hospital charity care provides millions of the uninsured with free care but courts, government regulators, and community leaders are now questioning the value that society derives from this community benefit. This comprehensive report by PwC's Health Research Institute examines the developing charity care issue, discusses key findings and recommendations and provides strategies for succeeding in this evolving environment.
Sarbanes Oxley for Not for Profit Healthcare: 2005 Update
Sarbanes-Oxley was passed to restore public confidence in the financial reporting of publicly traded companies. One major development in the three years since passage of the Act was recognition that private entities, including not-for-profit health systems, deal with many of the same issues that plagued publicly traded companies.
Hospitals Under Fire: How to Respond to Criticism of Tax-Exempt Status
Straight Talk: New approaches in Healthcare.
Final Student FICA Regulations Issued
The final regulations provide guidance for determining (1) whether an organization is a school, college, or university and (2) whether an employee is a student under these rules. In addition to the employment tax consequences, this definition of student is used for section 403(b) tax-sheltered annuities (TSA).
The New Form 1023 - Is it a Preview of Possible New Form 990 Disclosure Requirements?
One of the goals of the new Form 1023 is to capture information about potentially abusive transactions at the time the organization applies for tax-exempt status.
Charity Care Lawsuits
In at least 46 lawsuits that have been filed throughout the U.S., a number of nonprofit hospitals and healthcare systems have been sued by uninsured patients for damages based on several causes of action, including third-party breach of contract under section 501(c)(3) of the Internal Revenue Code ("IRC") and breach of charitable trust under section 501(c)(3) of the IRC (the "charity care litigation"). The lawsuits include allegations that the defendant hospitals bill their uninsured patients at unfairly high rates, and pursue aggressive collection practices against the uninsured patients when they fail to pay all or part of the charge.
New Tax Act Places Increased Restrictions on Nonqualified Deferred Compensation Plans of Health Care Organizations
Care must be taken to ensure that the new rules do not cause amounts already deferred under such plans to be currently taxable as soon as January 1, 2005.
IRS and Exempt Organizations Increase Focus on Compliance Obligations of Tax-Exempt Healthcare Organizations
The IRS has specifically designated a "listed transaction" involving an exempt organization which is subject to the tax shelter reporting rules.
Congress Begins Hearings with Respect to Tax-Exempt Organizations -- Including the Nature of "Charitable Healthcare"
The House Ways and Means Subcommittee on Oversight began what they indicated will be a series of hearings on tax-exemption issues.
Implications of the Medicare Modernization Act: Healthplans
New white papers from PricewaterhouseCoopers explain the implications and opportunities of the new Medicare reform law for each of the largest sectors of the healthcare industry.
Sarbanes-Oxley: Relevance and Implications of Certain Provisions for Non-Public Healthcare Organizations
For non-public healthcare entities, the new standards can be viewed as best practices to improve business processes and stakeholder perceptions.
2004 Cost-Of-Living Adjustments Announced
PwC's Tax professionals discuss the recently released 2004 cost-of-living adjustments affecting Social Security tax, employee benefits, and individual income tax.
HealthCast Tactics: A Blueprint for the Future
This report suggests tactics for the healthcare industry to employ over the next three to five years. According to HealthCast Tactics, there are significant gaps between what healthcare executives, policy makers and employers rate as important and what is being implemented performance-based reimbursement, privacy, and clinical excellence. The report draws on a survey of more than 650 top executives of hospital systems, payors, governments, medical supply vendors, physician groups and employers.
HIPAA's Myths, Practical Realities and Opportunities The Work Providers Need to Perform For Standard Transaction and Code Sets
PricewaterhouseCoopers HIPAA Practice leaders dispel some of the popular myths circulating about HIPAA and shed light on the scope and magnitude of the effort providers will need to undertake to achieve even basic compliance with HIPAA's TCS Requirements.
Final Revisions to HIPAA Privacy Rule
HHS published in the Federal Register on August 14, 2002 the final revisions to the HIPAA privacy rule. (67 Fed. Reg. 53182). The final revisions largely track the proposed revisions released by HHS on March 27, 2002. This brief summary largely focuses on group health plan sponsors.
PwC's Consolidated and Redlined HIPAA Administrative Simplification Rules Guide to the Complete HIPAA Administrative Simplification Regulations (as of 8/14/02)
PwC created the Guide as a reference source for those who must interpret the HIPAA Administrative Simplification regulations. It covers Parts 160 through 164 of Title 45 of the Code of Federal Regulations.
PricewaterhouseCoopers' Guide to the HIPAA Privacy Regulations
PricewaterhouseCoopers (PwC) is pleased to provide this Guide to the HIPAA Privacy Regulations to its clients and the healthcare industry. Developed by the HIPAA privacy specialists in its Healthcare Advisory practice, The Guide provides significantly greater detail and usefulness than "highlights" documents that began appearing shortly after release of the final regulations. We anticipate that the document will serve you as a reference resource during assessment, planning and implementation work relating to the HIPAA privacy regulations. In preparing The Guide, we have kept the document concise by summarizing the significant elements of the new regulations and the implications for healthcare organizations, rather than creating an annotated version of the entire regulation.
The Risks of Non-Compliance -- PricewaterhouseCoopers HIPAA Services Group Identifies the Significant Costs Associated with a Failure to Comply with the HIPAA Regulations.
Cost estimates for HIPAA remediation are so significant that a few industry players are raising the question of whether it might be less costly to choose not to comply and simply incur the penalties for non-compliance as a cost of doing business. A fair comparison of the costs of compliance versus non-compliance requires that all of the potential costs and ramifications of non-compliance be considered.
HealthCast 2010: Smaller World, Bigger Expectations
Our survey group included a mix of policy makers, health system executives, employers, physicians, insurers and medical supply vendors. In addition, PwC practice leaders interviewed more than 50 thought leaders from seven countries at length about future trends and their implications for the industry's stakeholders.
Managing the Privacy of Employee Health Information
The privacy of employee information has joined the privacy of consumer data as a focus of privacy programs for companies both in the US and abroad. In the US, that issue is being driven for health information primarily by HIPAA's privacy rules.
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