Healthcare A & A Update - Part One iconHealthcare A & A Update - Part One

Healthcare A & A Update - Part One

Nov 6, 2014 1:15pm ‐ Nov 6, 2014 2:05pm
This session will address several issues impacting accounting and reporting for healthcare organizations, including:
  • Revisions to the healthcare Audit Guide
  • ASU 2011-07 – presentation and disclosure of net revenue and bad debts
  • ASU 2012-01 – accounting for CCRC refundable fees
  • Accounting for EHR incentive payments
  • Accounting for ICD-10 costs
  • GASB developments
Introduction to the Health Care Insurance System: Types of T Employer Arrangements iconIntroduction to the Health Care Insurance System: Types of T Employer Arrangements

Introduction to the Health Care Insurance System: Types of T Employer Arrangements

Nov 6, 2014 1:15pm ‐ Nov 6, 2014 2:05pm
Gain an understanding of the elements of plan design for employer health care plans, the required features, applicable discrimination rules and the tax benefits attributable to each. Understand the tax and ERISA benefits and costs of prefunding health benefits, including the use of captive insurance companies.
Healthcare A & A Update - Part Two iconHealthcare A & A Update - Part Two

Healthcare A & A Update - Part Two

Nov 6, 2014 2:15pm ‐ Nov 6, 2014 3:30pm
This session will continue the discussion of session 7 with members of the AICPA Health Care Expert Panel. The session will conclude with a Q&A panel.
The Evolution of Urgent Care and Current Valuation Metrics iconThe Evolution of Urgent Care and Current Valuation Metrics

The Evolution of Urgent Care and Current Valuation Metrics

Nov 6, 2014 2:15pm ‐ Nov 6, 2014 3:30pm
The urgent care industry continues to grow and mature. Consolidation will lead to opportunities for valuation professionals to provide transaction support and valuation guidance to industry participants.
  • Highlight trends in the urgent care industry
  • Identify valuation opportunities and nuances in urgent care
  • Describe methodologies for urgent care valuation
ACA Tax Planning Basics: Exclusions, Deductions, 125 Plans, Credit for Small Business, PCORI, Reinsurance Fee, Cadillac Tax iconACA Tax Planning Basics: Exclusions, Deductions, 125 Plans, Credit for Small Business, PCORI, Reinsurance Fee, Cadillac Tax

ACA Tax Planning Basics: Exclusions, Deductions, 125 Plans, Credit for Small Business, PCORI, Reinsurance Fee, Cadillac Tax

Nov 6, 2014 2:15pm ‐ Nov 6, 2014 3:30pm
ACA brings a myriad of new taxes for health benefits, in addition to the tax deductions and exclusions existing before the ACA. Understand all of these new rules, how old rules are changing, the new rules adopted and how best to comply with all of the tax and ERISA requirements for employer-provided health benefit plans.
Answering the Tough Questions: Navigating Financial Changes iconAnswering the Tough Questions: Navigating Financial Changes

Answering the Tough Questions: Navigating Financial Changes

Nov 6, 2014 2:15pm ‐ Nov 6, 2014 3:30pm
Everything about health care coordination and care delivery is changing, and the questions about health care costs focus on providers like never before. Learn how to answer the tough questions and handle the scrutiny all providers face from payers, employers and consumers.
  • Learn how to answer tough questions from employers, consumers and payers alike.
  • Get the tools to prepare for inevitable scrutiny for billing practices, collection issues, and the cost of health care.
  • Learn to use best practices from top industry leaders to deal with complex financial issues.
  • Learn from the mistakes of others to avoid repeating them.
Inpatient/Outpatient? An Enforcement Update on Medicare's Two Midnight Rule iconInpatient/Outpatient? An Enforcement Update on Medicare's Two Midnight Rule

Inpatient/Outpatient? An Enforcement Update on Medicare's Two Midnight Rule

Nov 6, 2014 2:15pm ‐ Nov 6, 2014 3:30pm
Medicare's Two Midnight Rule promised to bring clarity to a difficult question: When will Medicare pay for inpatient stays of short duration? The reality is, the Two Midnight Rule has only brought confusion, controversy, reduced reimbursement and new audit risks.
  • To identify the ever-changing audit risks for hospitals and hospital organizations in the area of inpatient admissions
  • What regulatory and legislative changes are being considered to Medicare coverage of inpatient hospital stays
  • The finanical impact the Two Midnight Rule has had on hospital reimbursement and how to mitigate it
ACA Strategies for the Over-100 Employer iconACA Strategies for the Over-100 Employer

ACA Strategies for the Over-100 Employer

Nov 6, 2014 4:00pm ‐ Nov 6, 2014 4:50pm
This session will cover:
  • Strategies for variable-hour employees
  • How to optimize your positioning relative to ACA's affordability requirements
  • Private exchanges as a possible solution
  • Should I drop my plan?
Will I be better off?

Could my employees be better off?
  • Self-funding and captives
  • How can CPAs help?
Not-for-Profit Health Care M&A Trends and Observations iconNot-for-Profit Health Care M&A Trends and Observations

Not-for-Profit Health Care M&A Trends and Observations

Nov 6, 2014 4:00pm ‐ Nov 6, 2014 4:50pm
Not-for-Profit Health Care M&A Trends and Observations
  • Better understand the strategies driving the unprecedented amount of M&A activity
  • Better understand the trade-offs associated with a myriad of affiliation structures
What's All the Hubbub About Ancillaries in Hospital/Doctor Deals? iconWhat's All the Hubbub About Ancillaries in Hospital/Doctor Deals?

What's All the Hubbub About Ancillaries in Hospital/Doctor Deals?

Nov 6, 2014 4:00pm ‐ Nov 6, 2014 4:50pm
Hospital acquisitions of medical practices and physician employment can entail complex regulatory issues related to ancillaries furnished by the group's providers. Differences in reimbursement for ancillaries performed in HOPD versus physician practice settings further complicate matters, with handling of ancillaries before and after the transaction yielding different characteristics and value.
  • Session participants will gain an understanding of common deal structures involving ancillary services and related economic considerations.
  • Session participants will be able to recognize problematic transactions structures and arrangements and those that may result in compliance risks.
  • Session participants will learn to recognize generally accepted valuation methods applicable to transactions and compensation arrangements containing ancillary service revenues.