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By Ginger - Site Admin on Friday, March 04, 2016 9:07 AM
On Thursday, the Internal Revenue Service (IRS) issued an alert to payroll and human resources professionals to beware of an emerging phishing email scheme that purports to be from company executives and requests personal information on employees.

The IRS has learned this scheme – part of the surge in phishing emails seen this year – already has claimed several victims as payroll and human resources offices mistakenly email payroll data including W-2 forms that contain Social Security numbers and other personally identifiable information to cybercriminals posing as company executives.

This phishing variation is known as a “spoofing” email. It will contain, for example, the actual name of the company chief executive officer. In this variation, the “CEO” sends an email to a company payroll office employee and requests a list of employees and information including SSNs. The following are some of the details contained in the e-mails:

Kindly send me the individual 2015...
By Ginger - Site Admin on Friday, October 02, 2015 10:47 AM
KHREF will host a workshop to ensure hospitals meet all the requirements for the IRS 501(r) regulations. The event will be held twice on November 11 — in the morning at the Foundation for a Healthy Kentucky in Louisville and in the afternoon at the Marriott Griffin Gate Resort in Lexington.

All hospitals have charity care policies. What some may have missed is that these are now called “financial assistance policies.” What some may also have missed is that these policies are now regulated by mandatory and highly prescriptive IRS rules that go to the very heart of a charitable hospital’s exempt status. Having a compliant financial assistance policy is only a part of the challenge. Adhering to the new Section 501(r) rules requires a true team effort involving key hospital personnel, including finance, compliance,registration, billing, marketing, collection and other departments, as well as the hospital’s board of directors. Under the new law (which already is in effect), a hospital’s website must...
By Ginger - Site Admin on Monday, July 06, 2015 9:58 AM

On June 26, the Internal Revenue Service (IRS) issued a document clarifying the rule it issued in December 2014 which limits tax-exempt hospitals' collection practices and requires hospital financial assistance policies to include lists of providers delivering care and whether those providers are covered by the policy.

After a request from the AHA and the Association of American Medical Colleges to remove the provider list requirement because of its confusing wording and the burden it places on providers, the IRS has released the clarification in an effort to make the rule easier for providers to follow.

By Ginger - Site Admin on Tuesday, July 29, 2014 7:09 AM
The Internal Revenue Service released draft forms that employers will use to report the health coverage they offer their employees. The draft Form 1095-B, Health Coverage, and Form 1095-C, Employer-Provided Health Insurance Offer and Coverage, were posted to the IRS's website July 24. The reporting is linked to the Affordable Care Act's (ACA) employer mandate, which, when it fully takes effect, will require most employers to offer coverage or potentially face penalties.

Form 1095–B collects information under tax code Section 6055, which under the ACA sets the standards for reporting information on whether plans meet minimum essential coverage. Form 1095–C falls under the jurisdiction of Section 6056, which lays out the requirements that must be followed by employers with the equivalent of at least 50 full-time employees to report whether they offer employees coverage that meets minimum value and affordability standards.

...
By Ginger - Site Admin on Tuesday, February 04, 2014 2:56 PM
The IRS has issued new guidance to assist Section 501(c)(3) nonprofit hospital organizations in complying with the requirements of Section 501(r), enacted by the Affordable Care Act. In Notice 2014-3, the IRS has set out a proposed procedure for hospitals to disclose and correct any violations of Section 501(r) that are not “willful” or “egregious.” A second notice, Notice 2014-2, provides that hospital organizations may rely on proposed IRS regulations under Section 501(r).

Section 501(r) requires a Section 501(c)(3) hospital organization to conduct and implement a community health needs assessment (CHNA) and establish financial assistance and emergency care policies. It also places limits on a hospital organization’s patient charges and billing and collection practices for patients who are eligible for financial assistance. The requirements apply to organizations that operate one or more facilities that are licensed or registered as a hospital under state law.

The IRS issued two sets of...
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