In March 2010, the Internal Revenue Service announced that it would accept the position that medical residents are excepted from FICA taxes based on the student exception for tax periods ending before April 1, 2005. At that time, the IRS began contacting hospitals and universities, as well as medical residents, who filed FICA (social security and Medicare tax) refund claims for these periods with more information and procedures. The IRS announcement came after several cases litigating the … [Read more...] about IRS Posts FAQ on Medical Resident FICA Program
Alabama Supreme Court Upholds Arbitration Agreement Signed by Nursing Home Resident’s Daughter
In April of this year, the Alabama Supreme Court, in Tennessee Health Management, Inc. v. Carol J. Rousseau Johnson, as personal representative of the estate of Dolores J. Rousseau, deceased (CV-08-900469) held that a nursing home resident “passively permitted” her daughter to sign an pre-admission arbitration agreement on her behalf. As a result, the woman’s estate was forced to settle its dispute with the nursing home through arbitration. Dolores J. Rousseau was admitted to Millennium … [Read more...] about Alabama Supreme Court Upholds Arbitration Agreement Signed by Nursing Home Resident’s Daughter
CMS Releases Final Rule Supporting “Meaningful Use” of Electronic Health Records
On July 28, 2010, CMS’ final rule was published in the Federal Register regarding incentive payments to eligible professionals and hospitals participating in Medicare and Medicaid programs that adopt and successfully demonstrate meaningful use of certified electronic health record (“EHR”) technology. The rule makes final a proposed rule issued in January 2010. The final rule differs from January’s proposed rule in allowing professionals and hospitals more flexibility in choosing which … [Read more...] about CMS Releases Final Rule Supporting “Meaningful Use” of Electronic Health Records
IRS Releases Draft Form Regarding Small Business Health Care Tax Credit
On September 7, 2010, the Internal Revenue Service released a draft version of the Form 8941 that both small businesses and tax-exempt organizations will use to calculate the small business health care tax credit during the 2011 tax season. Tax-exempt organizations generally do not file income tax returns, but can use the Form 8941 to claim the credit. The credit is designed to encourage small employers (with 10 or less full-time employees) to offer health insurance coverage or maintain the … [Read more...] about IRS Releases Draft Form Regarding Small Business Health Care Tax Credit
The Return of Debtor’s Prisons
As this article states, Debtors Prisons were abolished in America in the 1800's. Collection companies are now using courts as their personal debt collection agencies by having debtors thrown in jail based on contempt charges for missing hearings. The rub? The collection companies are effecting this by failing to give debtors notice of the hearings! The question I have? WHY AREN'T THE JUDGES SUFFICIENTLY VETTING THE NOTICE ISSUE?! One solution? We have elections coming up. Find out … [Read more...] about The Return of Debtor’s Prisons
Court’s Texting Decision Shows Importance of Updated Policies
The United States Supreme Court considered an employer’s policies on e-mail and texting use in a decision issued on June 17. As reported previously in this blog, City of Ontario v. Quon raised the issue of whether a governmental employer who reviewed the content of text messages sent using an employer-provided pager had committed an unlawful search in violation of the Fourth Amendment to the U.S. Constitution. Quon was a SWAT team police officer who was issued a pager capable of sending and … [Read more...] about Court’s Texting Decision Shows Importance of Updated Policies
Healthcare Providers and the “Red Flags” Rule: A Reprieve?
McKnights Long-Term Care News is reporting that a "stipulation in principle" has been reached with the FTC to temporarily exempt healthcare providers from the rule. In an earlier article, McKnights noted that the FTC has moved the compliance date of the rule to January 2, 2010. The stipulation may arise from the fact that medical groups have sued the FTC seeking the exemption on the basis that the rule "exceeds the powers delegated to it by Congress and that its application to physicians is … [Read more...] about Healthcare Providers and the “Red Flags” Rule: A Reprieve?
New Wave of Legislation: Wage Theft Laws
A new type of wage and hour legislation is gaining steam around the country. Although you may not be familiar with the term “wage theft,” chances are good that you’ll be hearing more about it soon. What is wage theft? Generally, the term refers to an employer’s failure to pay wages when they are due and in compliance with legal wage rates. In the past year, multiple cities, counties, and states around the country have enacted their own laws to enforce wage and hour provisions. This is … [Read more...] about New Wave of Legislation: Wage Theft Laws
Employee Texting Case Goes to Supreme Court
On Monday April 19, the U.S. Supreme Court is scheduled to hear a case that has important implications for employers who provide cell phone texting and other electronic communications tools to their employees. This case serves as a reminder to all companies to take precautions with electronic communications and the corporate policies that surround them: 1) Be certain to have a corporate policy in place that clearly addresses use of e-mail, text messaging, voicemails, Internet chat, and other … [Read more...] about Employee Texting Case Goes to Supreme Court
The Death of Your Financial Privacy
It died with the passage of the $17.5 billion Hiring Incentives to Restore Employment Act (H.R. 2487). Provision requires that foreign banks not only withhold 30% of all outgoing capital flows (likely remitting the collection promptly back to the US Treasury) but also disclose the full details of non-exempt account-holders to the US and the IRS. And should this provision be deemed illegal by a given foreign nation's domestic laws (think Switzerland), well the foreign financial institution is … [Read more...] about The Death of Your Financial Privacy
