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Point of View

Point of View contains original editorial articles authored by HORNE team members on current issues facing our clients.  For more information on any of these topics, feel free to contact the author of the article.

Capitalizing on Healthcare Reform - Providing Value to Your Clients in a Time of Change
As trusted advisors to physicians, hospitals and other providers, attorneys and CPAs are in a unique position to assist their clients in navigating the complexities of healthcare reform.  This whitepaper, a joint effort with  PNC Bank and the American Health Lawyers Association, explores emerging opportunities for legal and accounting professionals using the current version of the Patient Protection and Affordable Care Act.
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Texas Emerging Technology Fund
The founders of the Texas Emerging Technology Fund felt that key ideas and technology jobs, as well as the state's best and brightest talent, were leaving the state due to a lack of venture capital and a lack of opportunities. As a result, the Fund was created by the Texas state legislature in 2005. This paper discusses the background, award process, challenges and opportunities facing the Fund.
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The ACO Concept and Proposed CMS Rules
The U.S. Department of Health and Human Services (HHS) released proposed new rules April 1 to help doctors, hospitals, and other health care providers better coordinate care for Medicare patients through Accountable Care Organizations (ACOs). This article provides links to more information on the proposed rules and an explanation of ACOs.
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Preventing Fraud by Construction Contractors
Scrutiny in several key areas can help reduce the risk of fraud by construction contractors working with government entities. This paper explores the key areas of bidding, direct costs, indirect labor and equipment burden, and overhead.
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Assessing Intangible Value in a Physician Practice Acquisition
This paper addresses the appropriateness of assigning substantial value to intangible assets such as physician workforce, under the FMV standard, and going concern premise of value, without such amounts being appropriately supported by net cash flow under the Income Approach.
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Taking Steps Now to Assess Your HITECH Readiness
Three alternative incentive programs for EHR were created by the Health Information Technology for Economic and Clinical Health Act, or "HITECH Act,"  including Medicare incentives, Medicaid incentives and Medicare Advantage Organization incentives. The Medicare incentive program provides for incentive payments to eligible professionals. However, hospital-based eligible professionals do not qualify for incentive payments. Incentive payments are available to eligible professionals who demonstrate the meaningful use of certified EHR technology.
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RAC: When You Need a Consultant
Many healthcare facilities have either not prepared for the inevitable demand letters and record requests, or they have prepared for the audits but still have some loose ends to tie up. Some of these outstanding issues are related to the question, "When do I need to use a consultant?" The single, biggest difference with the RAC audits relative to other healthcare payment audits is that everyone will be subject to scrutiny at some level.
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Uncertainty of Estate Taxation and Importance of Estate Planning
In 2001, Congress enacted the Economic Growth and Tax Relief Reconciliation Act (EGTRRA). The EGTRRA reflects congressional cooperation on several issues including tax rate reduction, estate tax repeal, marriage penalty relief, education incentives, child tax credit increase, pension reform, and alternative minimum tax relief. Congress designed the EGTRRA to meet budgetary constraints by phasing the provisions in and out over a ten-year period, with a projected sunset in 2011 that would reinstate the tax law as it was prior to the enactment of the EGTRRA.
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Physician Practice Risk Areas-- Are you minimizing your risks?
There are many routine components to the daily operations in a physician practice. Understanding the compliance pitfalls and incorporating preventative measures into these daily routines can pay off should your practice encounter an audit or investigation. These pitfalls may include non-compliance in claims submission, Stark laws, recruiting and hiring practices, and having vague or out-of-date financial policies. This article addresses some of the significant compliance risk areas for physician practices and suggests steps you can take to help mitigate risk in these areas.
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