Tax Law Commons^™

The Three Faces Of Retainer Care: Crafting A Tailored Regulatory Response, Frank Pasquale

Faculty Scholarship

Retainer care arrangements allow patients to pay a fee directly to a physician's office in order to obtain special access to care. Practices usually convert to retainer status by concentrating their attention on a small panel and dropping the majority of their patients. Proponents call retainer care a triumph of consumer-directed health care; opponents deride it as boutique medicine. Both sides are deploying a variety of legal tactics in order to attain their goals.

After surveying these conflicts, this article clarifies what is at stake by analyzing the three key features of retainer care: preventive care, queue-jumping, and amenity-bundling. Most …

The Past, Present And Future Of Health Care Reform: Can It Happen?, 40 J. Marshall L. Rev. 767 (2007), David Pratt

UIC Law Review

No abstract provided.

A Complete Property Right Amendment, John H. Ryskamp

ExpressO

The trend of the eminent domain reform and "Kelo plus" initiatives is toward a comprehensive Constitutional property right incorporating the elements of level of review, nature of government action, and extent of compensation. This article contains a draft amendment which reflects these concerns.

The Great Vanishing Benefit, Employer Provided Retiree Medical Benefits: The Problem And Possible Solutions, 39 J. Marshall L. Rev. 785 (2006), Larry Grudzien

UIC Law Review

No abstract provided.

Can Systems Analysis Help Us To Understand C.O.B.R.A.?: A Challenge To Employment-Based Health Insurance, 39 J. Marshall L. Rev. 753 (2006), Alison Mcmorran Sulentic

UIC Law Review

No abstract provided.

Breaking The Bank: Revisiting Central Bank Of Denver After Enron And Sarbanes-Oxley, Celia Taylor

ExpressO

No abstract provided.

Do Different Types Of Hospitals Act Differently?, Jill R. Horwitz

Other Publications

This essay is based on testimony delivered before the U.S. House of Representatives Committee on Ways and Means on May 26, 2005.

Ancillary Joint Ventures And The Unanswered Questions After Revenue Ruling 2004-51, Gabriel O. Aitsebaomo

ExpressO

Ever since the Internal Revenue Service (the "Service") issued Revenue Ruling 98-15… in which it emphasized "control" as a critical factor in determining whether a tax-exempt hospital that enters into a whole-hospital joint venture with a for-profit entity would continue to maintain its tax-exemption, practitioners and scholars alike have sought guidance from the Service regarding whether such "control" would also be required of an exempt organization that enters into an "ancillary joint venture" with a for-profit entity. In response, the Service issued Revenue Ruling 2004-51 on May 6, 2004.

… In Revenue Ruling 2004-51, the Service enunciated that a tax-exempt …

The Nonprofit Hospital: A Call For New National Guidance Requiring Minimum Annual Charity Care To Qualify For Federal Tax Exemption, Gabriel O. Aitsebaomo

Campbell Law Review

This article begins with an examination of the origin of the federal tax exemption of the tax-exempt hospital, the current statutory frame-work for federal tax exemption, and the community benefits standard. Next, the article discusses the rationale for the exemption and the regulatory changes in the standards of exemption that paved the way for the current movement away from charity care by the tax-exempt hospital and the need for new national guidance. Thereafter, the article discusses some state initiatives aimed at making the tax-exempt hospital more accountable. Finally, the article recommends that the Internal Revenue Service (the "Service") issue a …

Income Tax Planning For Long-Term Care, David M. English

Faculty Publications

Planning for long-term involves more than the preparation of powers of attorney and counseling on possible asset transfers to qualify for Medicaid reimbursement. Steps should also be taken to make certain that the person receiving care continues to file an income tax return and does so at a minimum possible income tax cost. Practitioners should be familiar with the procedure for filing a return on behalf of an incapacitated individual. The medical expense deduction, while of little importance for most taxpayers, is critical for many elderly, particularly for those receiving long-term care. Long-term care insurance and life insurance may be …

Out Of The Black Hole: Reclaiming The Crown Of King Coal, Wendy B. Davis

American University Law Review

No abstract provided.

Winning The Battle, But Losing The War: Purported Age Discrimination May Discourage Employers From Providing Retiree Medical Benefits, 35 J. Marshall L. Rev. 709 (2002), Christopher E. Condeluci

UIC Law Review

No abstract provided.

Bad Medicine: Erisa's Equitable Remedies And The Preemption Of Fundamental Legal Rights, 34 J. Marshall L. Rev. 583 (2001), Marilyn Lablaiks

UIC Law Review

No abstract provided.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Checkpoints On The Conversion Highway: Some Trouble Spots In The Conversion Of Nonprofit Health Care Organizations To For-Profit Status, James J. Fishman

Elisabeth Haub School of Law Faculty Publications

This essay does not address the truly important policy issues: whether for-profit healthcare should be allowed or encouraged; how the quality of care compares to nonprofits or what criteria should be used to evaluate the quality of care; or what the impact of these conversions is on the communities they serve. It discusses less significant issues: those of process—how can we shape and control this tidal wave of change so that the public will be served and charitable assets preserved to the maximum extent possible? The focus is upon the valuation of these charitable assets; the appropriate process of conversion; …

Tax Policy And Health Care Reform: Rethinking The Tax Treatment Of Employer-Sponsored Health Insurance, Bradley W. Joondeph

BYU Law Review

No abstract provided.

Health Policy Below The Waterline: Medical Care And The Charitable Exemption, Maxwell Gregg Bloche

Georgetown Law Faculty Publications and Other Works

For almost one hundred years, America's nonprofit hospitals have enjoyed nearly automatic exemption from federal income taxation. During this time, nonprofit hospitals transformed themselves from resting places of last resort for the sick poor into centers of high-technology intervention for all income groups. The financing of their services evolved in parallel, from primary dependence on the generosity of religious orders and charitable donors, to almost exclusive reliance on payments for services rendered. Meanwhile, the exemption's doctrinal underpinnings were repeatedly reinvented to accommodate change in the hospital industry's financial structure and social role. When Congress first enacted a charitable exemption to …

The Health Security Act: Coercion And Distrust For The Market, H. Richard Beresford

Cornell Law Faculty Publications

No abstract provided.

Tax Exemption To Health Maintenance Organizations: What's The Issue And Who Should Decide It, Arthur M. Reginelli

Journal of Law and Health

In light of the expected role HMOs will play in this country's health care reform, the continued debate over the Service's position regarding tax exemption for HMOs, the recent judicial confirmation of the Service's position regarding tax exemption for HMOs, the recent judicial confirmation of the Service's position, and proposals to codify the requirements a tax-exempt HMO must meet, a closer look at HMOs and the questions involving their tax exemption is warranted. Specifically, this note will examine the criteria that hospitals must meet to attain tax-exempt status and will consider the appropriateness of these criteria with respect to HMOs. …

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Qualified Plans And Identifying Tax Expenditures: A Rejoinder To Professor Stein, Edward A. Zelinsky

Articles

No abstract provided.

Death And Taxes: The Taxation Of Accelerated Death Benefits For The Terminally Ill, Wayne M. Gazur

Publications

No abstract provided.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

University Of Richmond Law Review

University of Richmond Law Review

No abstract provided.

Unrelated Trade Or Business Income And Hospitals: Reconciling Operating Losses And Charity Care, D. Louis Glaser

Loyola University Chicago Law Journal

No abstract provided.

Effect Of Tax Reform Act Of 1986 Upon Tax-Exempt Bond Financing For The Health Care Industry, Robert J. Zimmerman

Loyola University Chicago Law Journal

No abstract provided.

Significant Tax Issues In Hospital Related Joint Ventures, Theodore T. Myre Jr.

Kentucky Law Journal

No abstract provided.

Book Review Of Passion: An Essay On Personality , Richard F. Devlin Frsc

Articles, Book Chapters, & Popular Press

Passion is a cogently structured, compel Jingly argued and seductively enthralling masterpiece which, in years to come, will undoubtedly stand out as an inspirational source for many who seek social transformation. Unger's style, in this essay at least, is lucid and inviting. Substantively, Passion demonstrates not only the depth of his penetrating intellect but also his command of an array of' disciplines. Unger's polymathy is all the more impressive when we remember that ours is an era in which idiosyncratic specialization is the norm.

United States Department Of Agriculture V. Murry, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Recent Legislation, J. Rodney Johnson

University of Richmond Law Review

The 1972 session of the General Assembly was especially active in the areas of wills, trusts, and estates. Much of this legislation deals with fine points not affecting the average lawyer in his practice. However, the following items of legislation should be of general interest to the attorney whose practice involves probate work or estate planning, even though he does not hold himself out as a specialist in these areas.