Brochure - The American Health Lawyers Association

Tax Issues
for Health Care Organizations
October 19-21, 2014 • Capital Hilton Hotel
Washington, DC
Planning Committee:
Linda Sauser Moroney, Program Chair
James R. King
Cynthia M. Leon
Mary O’Toole Mahoney
PYA has provided sponsorship in
support of this program.
AMERICAN HEALTH LAWYERS ASSOCIATION
Tax Issues for Health Care Organizations
PROGRAM OBJECTIVES
➤➤ Gain a greater understanding of IRS regulations, exemption standards and enforcement
initiatives.
➤➤ Increase knowledge of key tax issues and laws by attending sessions on state and federal
exchanges, the ACA and tax issues, and compliant financial assistance and billing and
collection policies
➤➤ Learn about practicing before IRS Exempt Organizations and implications of EO reorganization.
SPONSORS
PYA has provided sponsorship in support of this program.
Grant Thornton LLP has provided sponsorship in
support of the Tax and Finance Practice Group Luncheon.
KPMG LLP has provided sponsorship in support of the eProgram.
Ernst & Young LLP has provided sponsorship in support of the Live Twitter Feed.
Live Tweet the Program Using #AHLA14
Will you be in Washington, DC for the Tax Issues for Healthcare Organizations program? We encourage
you to live tweet and include hash tag #AHLA14 so that attendees can learn from more than one session
at once, and so that members unable to attend still feel plugged in. Would you like to live tweet one or
more sessions of the program from a Practice Group Twitter handle? If so, please email Brian Davis
[email protected].
Twitter coverage of this program is sponsored by Ernst & Young LLP.
2
Washington, DC
SUNDAY, OCTOBER 19, 2014
5:30-8:30 pm
Registration and Information
5:30-6:30 pm
Pizza and Networking, sponsored by PYA
(attendees and faculty welcome)
6:30-8:30 pm
Tax Primer
Constance Fore Dotzenrod
Polly D. Mihalkovic
➤➤ Qualification as a Section 501(c)(3) organization
➤➤ Additional exemption standards for hospitals–
Section 501(r)
➤➤ Public charity versus private foundation status
➤➤ Intermediate sanctions
➤➤ Unrelated business income tax
➤➤ Interacting with the IRS–exemption applications,
annual information returns
➤➤ Maintaining exemption–audits, enforcement, and
revocation
MONDAY, OCTOBER 20, 2014
7:00 am-5:40 pm
Registration and Information
7:00-8:00 am
Continental Breakfast sponsored by PYA
(attendees, faculty, and registered spouses and
guests welcome)
GENERAL SESSION
8:00-8:15 am
Welcome and Introduction
Lois Cornell, AHLA President-Elect
Linda Sauser Moroney, Program Chair
8:15-9:45 am
Clinically Integrated Organizations–
What They Are, How They Work, and What
Tax Issues They Raise
Gerald M. Griffith
Max Reiboldt
Cynthia F. Wisner
This session will describe the structure and purpose
of emerging clinically integrated organization (“CIO”)
models going beyond the baseline MSSP and commercial accountable care organizations (“ACOs”). Topics
to be discussed include choice of entity, operational
challenges, tax status of the CIO and tax consequences for nonprofit hospital sponsors. The session
will follow the development of CIOs from formation
through implementation, including tax and valuation
considerations for the original formation, governance
structure, funding, shared services and IT support and
distributions from CIOs and how those matters impact
exemption for the CIO, unrelated business income and
potential effect on exemption of participating nonprofit
hospitals and medical foundations.
CONCURRENT SESSIONS
10:00-11:00 am
A. Legal Ethics: Dilemmas in Hospital/Physician
Transaction Valuations
Gregory D. Anderson
David B. Pursell
David W. Thompson
➤➤ Ethical dilemmas faced by attorneys and valuation
experts in hospital/physician transactions
➤➤ Limitations on valuation opinions and managing
parties’ expectations
➤➤ Navigating the chasm between IRS and Stark FMV
definitions for exempt organizations
➤➤ Context matters: Pre-closing analysis vs. postclosing compliance assessment
➤➤ An attorney’s ethical obligations in advising the
demanding client
B. What’s Up with Rev. Proc. 97-13
Brenda S. Horn
Elizabeth M. Mills
➤➤ The origins of Rev. Proc. 97-13
➤➤ Is it a safe harbor or a rule?
➤➤ Rev. Proc. 97-13 basics
➤➤ The Rev. Proc. 97-13 provisions clients find hard
to swallow
➤➤ The Rev. Proc. 97-13 bond counsel positions
hospital attorneys find hard to swallow
➤➤ Prospects for change
C. Real World Issues with Implementing Compliant Financial Assistance and Billing and
Collection Policies
Deborah O. Ernsberger
Andrew D. Kloeckner
➤➤ Limitations on charges–impact on underinsured
patients
➤➤ Medical indigency–unintended consequences of
nonincome-based eligibility
➤➤ Gross charges prohibition–application to all types
of care
➤➤ Amounts generally billed–impact of including
Medicare
➤➤ Notification and application periods–accounts
receivable cycles and ongoing care
➤➤ Third party billing and collection companies–
unwanted risk
➤➤ Publication–how and to whom?
➤➤ Compliance–interaction of billing department with
those responsible for compliance
11:15 am-12:15 pm
D. State and Federal Exchanges
Jonathan H. Adler
Simon Lazarus
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Tax Issues for Health Care Organizations
E. Multi-Entity Health Care Acquisitions–
Pre and Post-Closing Tax Considerations
Cynthia M. Leon
Nancy Murphy
As mergers and acquisitions continue in the health
care space, maximizing the value of the transaction is key. This session will address the technical
and practical considerations in assessing tax
risks and opportunities in healthcare mergers and
acquisitions, including:
➤➤ Controlled entity/controlled group
➤➤ Intercompany items / 482 / 512(b)(13)
➤➤ Cost-sharing in integrated systems
➤➤ 163(j)
➤➤ NOLs (382 limitations, SRLY, NOLs generated by
taxable non-profits, etc.)
➤➤ Post-closing entity consolidation–payables /
receivables, etc.
➤➤ Financial assistance policies–compliance with
501(r), ability to integrate financial assistance
policies post-close including potential state law
considerations
➤➤ Need for a tax-exempt entity to serve as parent for
bond and other purposes–timing of transaction in
light of IRS EO determination letter processing time
F. How the IRS Assesses HMOs for 501(c)(4)
Status Today (we think!)
R. Bradley Fletcher
Tricia M. Johnson
➤➤ Where we were: Past requirements for tax-exempt
health plans (case law and IRS guidance)
➤➤ Where we are now: Current requirements for taxexempt health plans (VSP and what IRS might say
are “good” facts or a “bad” facts)
➤➤ Approaching the analysis and how to evaluate
your entity’s plan design
➤➤ Membership and marketing
➤➤ Geographical characteristics and special designations
➤➤ Commercial plans in the market and how they act
differently than yours
12:15-1:30 pm
Lunch on your own or attend the Tax and
Finance Practice Group Luncheon,
sponsored by Grant Thornton LLP
(additional fee, limited attendance, pre-registration
required; see page 11)
4
Property, PILOTS, and Exemption:
Who is Flying the Plane?
Stephanie Switzer (Moderator)
Senior Counsel, Cleveland Clinic, Cleveland, OH
Donna Daday
Director, State and Local Tax, PricewaterhouseCoopers LLP, Philadelphia, PA
Tracy K. Stratford
Jones Day, Cleveland, OH
The most significant and volatile non-federal tax
issue that tax exempt providers face–the availability of real estate tax exemption for properties
used by health care organizations.
CONCURRENT SESSIONS
1:40-3:10 pm Extended Sessions
G. The Affordable Care Act and Tax Issues
Douglas M. Mancino
Melissa Sampson McMorrow
➤➤ Update on Section 501(r) requirements for
hospitals
➤➤ Health Insurer Fee:
• Overview and analysis, including covered entities
and exemptions
• Challenges with implementation
• Guidance to-date
• Unanswered questions
➤➤ Update on additional ACA-related tax provisions
H. Telemedicine and Tax Issues (advanced)
Catherine E. Livingston
Christie A. Lohkamp
Karen L.P. Wolfson
➤➤ The consequences for UBIT, tax exemption, international, and state and local taxation when physicians at one organization consult electronically
with patients or physicians in a different location
➤➤ Different modes of telemedicine: doctor to patient,
doctor to doctor, electronic review of tests and
records
➤➤ Licensure, standards of care and billing
➤➤ UBIT analysis of hospital revenue earned
when telemedicine consultations are provided to
other hospitals or health care providers
➤➤ Potential tax exemption for an entity formed solely
to provide telemedicine services
➤➤ Impact of telemedicine services on potential state,
local or foreign tax liability in jurisdiction where
recipient of services is located
J. Practicing before IRS Exempt Organizations
in 2014–What the EO Reorganization Means
for You
Eve Borenstein
Stephen M. Clarke
T.J. Sullivan
➤➤ Why has the IRS reorganized TE/GE headquarters?
➤➤ Where is my Form 1023?
➤➤ Will the National EO Office still review difficult
cases?
➤➤ Will procedures be different in Chief Counsel?
➤➤ Can I still go to Appeals?
➤➤ What are the significant Form 990 changes for tax
year 2014?
3:25-4:25 pm
K. Legal Ethics: Revised Circular 230
Regulations
Michael A. Clark
Stuart Murray
➤➤ Overview of final circular 230 Regulations
➤➤ Elimination of covered opinion rules
➤➤ Principles based standards and general
Standards of competence and diligence
➤➤ Recent disciplinary decisions
➤➤ Other office of professional responsibility
developments
Washington, DC
L. Never the Twain Shall Meet–Affiliations with
For-Profit Entities
Robert W. Friz
Linda Sauser Moroney
➤➤ Contexts/settings for potential EO and FP
affiliations
➤➤ What’s at risk and why it matters
➤➤ Choice of affiliation structure–partnership vs.
contractual arrangement
➤➤ Dealing with disparate ownership interests
➤➤ Developing a workable governance model
➤➤ Other measures significant to tax treatment
➤➤ Special considerations for cross-border arrangements (if time permits)
D. State and Federal Exchanges (repeat)
4:40-5:40 pm
M. Alternative Investments—Seeing the Forest
through the Trees
Jackie Coburn
Jim Lancaster
Richard L. Sevcik
➤➤ Industry best practices in managing risks and
compliance with respect to alternative investments; including, but not limited to, identifying
alternative investments and their related tax
reporting requirements, developing a streamlined
compliance approach, managing relationships
with investment managers, and engaging in due
diligence with respect to structuring investments
➤➤ Various types of alternative investments and their
impact on managing risks and tax reporting
➤➤ Potential disclosure issues, particularly with
respect to foreign investments, and of federal
and state unrelated business income tax issues,
arising from alternative investments
➤➤ Detailed overview of Schedule K-1 reporting and
the “flow-through” of tax attributes from partnerships to exempt investors B. What’s Up with Rev. Proc. 97-13 (repeat)
C. Real World Issues with Implementing Compliant Financial Assistance and Billing and
Collection Policies (repeat)
5:40-6:40 pm
Networking Reception, sponsored by PYA
(attendees, faculty, and registered spouses and
guests welcome)
TUESDAY, OCTOBER 21, 2014
7:00 am-3:15 pm
Registration and Information
7:00-8:00 am
Continental Breakfast, sponsored by PYA
(attendees, faculty, and registered spouses and
guests welcome)
GENERAL SESSION
8:00-9:00 am
IRS Update–EO Moving Forward
Matthew Weir
Director, Exempt Organizations, Rulings and
Agreements
9:00-10:00 am
Non-Profits and the Attorney General
Thomas K. Hyatt (Moderator)
Bill McCollum
James G. Sheehan
➤➤ Nonprofits are increasingly finding that the state
attorney general has a keen interest in their operations and governance. This session will examine the actions taken and guidance given by state
attorneys general in areas relevant to nonprofit
health systems and health plans including executive compensation, board composition, conflicts of
interest, CEO oversight, endowment management,
charitable giving, and charitable solicitation. Case
studies will be discussed.
CONCURRENT SESSIONS
10:15-11:45 am Extended Sessions
G. The Affordable Care Act and Tax Issues
(repeat)
H. Telemedicine and Tax Issues (advanced)
(repeat)
J. Practicing before IRS Exempt Organizations
in 2014–What the EO Reorganization Means
for You (repeat)
11:45 am-1:00 pm
Lunch on your own
CONCURRENT SESSIONS
1:00-2:00 pm
E. Multi-Entity Health Care Acquisitions–Pre
and Post-Closing Tax Considerations (repeat)
F. How the IRS Assesses HMOs for 501(c)(4)
Status Today (we think!) (repeat)
K. Legal Ethics: Revised Circular 230
Regulations (repeat)
2:15-3:15 pm
A. Legal Ethics: Dilemmas in Hospital/Physician
Transaction Valuations (repeat)
L. Never the Twain Shall Meet–Affiliations with
For-Profit Entities (repeat)
M. Alternative Investments—Seeing the Forest
through the Trees (repeat)
Adjournment
5
Tax Issues for Health Care Organizations Faculty List
PLANNING COMMITTEE
Linda Sauser Moroney
Program Chair
Drinker Biddle & Reath LLP
Milwaukee, WI
James R. King
Vero Beach, FL
Cynthia M. Leon
Vice President, Legal Transactions / Tax
Catholic Health Initiatives
Englewood, CO
Mary O’Toole Mahoney
Associate General Counsel
Tufts Health Plan
Watertown, MA
___________________________________
Jonathan H. Adler
Johan Verheij Memorial Professor of Law
Director, Center for Business Law & Regulation
Case Western Reserve University School of Law
Cleveland, OH
Gregory D. Anderson
HORNE LLP
Hattiesburg, MS
Gerald M. Griffith
Jones Day
Chicago, IL
Brenda S. Horn
Ice Miller LLP
Indianapolis, IN
Thomas K. Hyatt
Dentons US LLP
Washington, DC
Tricia M. Johnson
Executive Director, Exempt Organization Tax Services
Ernst & Young LLP
Cincinnati, OH
Andrew D. Kloeckner
Baird Holm LLP
Omaha, NE
Jim Lancaster
Assistance Director, Tax Reporting & Compliance
Texas Children’s Hospital
Houston, TX
Eve Borenstein
Borenstein and McVeigh Law Office LLC
Minneapolic, MN
Simon Lazarus
Senior Counsel
Constitutional Accountability Center
Washington, DC
Michael A. Clark
Sidley Austin LLP
Chicago, IL
Catherine E. Livingston
Jones Day
Washington, DC
Stephen M. Clarke
Ernst & Young LLP
Washington, DC
Christie A. Lohkamp
Director, Corporate Tax
Mayo Clinic
Rochester, MN
Jackie Coburn
Crowe Horwath LLP
Dallas, TX
Constance Fore Dotzenrod
King & Spalding LLP
Atlanta, GA
Deborah O. Ernsberger
PYA
Knoxville, TN
R. Bradley Fletcher
Strasburger & Price LLP
Dallas, TX
6
Robert W. Friz
PricewaterhouseCoopers LLP
Philadelphia, PA
Douglas M. Mancino
Hunton & Williams LLP
Los Angeles, CA
Bill McCollum
Dentons
Former Florida Attorney General
Washington, DC
Melissa Sampson McMorrow
Nutter McClennen & Fish LLP
Boston, MA
Washington, DC
Polly D. Mihalkovic
Tax Director
Sentara Healthcare
Norfolk, VA
James G. Sheehan
Chief, Charities Bureau
New York Attorney General’s Office
New York, NY
Elizabeth M. Mills
Proskauer Rose LLP
Chicago, IL
T.J. Sullivan
Drinker Biddle & Reath LLP
Washington, DC
Nancy Murphy
KPMG LLP
McLean, VA
David W. Thompson
CBIZ MHM LLC & Mayer Hoffman McCann PC
Leawood, KS
Stuart Murray
Special Counsel to the Director, Office of Professional
Internal Revenue Services
Washington, DC
Matthew Weir
Director, Exempt Organizations,
Rulings and Agreements
Internal Revenue Service
Washington, DC
David B. Pursell
Husch Blackwell LLP
Kansas City, MO
Max Reiboldt
Coker Group
Alpharetta, GA
Richard L. Sevcik
Perkins Coie
Chicago, IL
Cynthia F. Wisner
Associate Counsel
Trinity Health
Livonia, MI
Karen L.P. Wolfson
Director, Taxation and Bond Compliance Officer
CareGroup Inc
Boston, MA
Tax Issues for Health Care Organizations eProgram
Thanks to the generous sponsorship from KPMG LLP, all attendees
will receive a complimentary copy of the Tax Issues for Health Care
Organizations eProgram.
The eProgram includes:
➤➤ Detailed Table of Contents
➤➤ Access to the complete list of program materials (PowerPoint presentations,
outlines, supplemental materials, and checklists) (PDF files)
➤➤ Audio recordings of each session (mp4 files)
KPMG LLP has provided sponsorship in support of the eProgram.
7
Tax Issues for Health Care Organizations
SUNDAY, OCTOBER 19, 2014
5:308:30 pm
Registration and Information
5:306:30 pm
Pizza and Networking, sponsored by PYA
(attendees and faculty welcome)
6:308:30 pm
Tax Primer
Dotzenrod, Mihalkovic
MONDAY, OCTOBER 20, 2014
7:00 am5:40 pm
Registration and Information
7:008:00 am
Continental Breakfast, sponsored by PYA
(attendees, faculty, and registered spouses and guests welcome)
8:009:45 am
General Session
8:00-8:15 am
Welcome and Introduction
Cornell, Moroney
8:15-9:45 am
Clinically Integrated Organizations–What They Are, How They Work,
and What Tax Issues They Raise
Griffith, Reiboldt, Wisner
10:0011:00 am
A. Legal Ethics: Dilemmas
in Hospital/Physician
Transaction Valuations
B. What’s Up with Rev. Proc.
97-13
C. Real World Issues
with Implementing
Compliant Financial
Assistance and Billing
and Collection Policies
Horn
Mills
Ernsberger
Kloeckner
D. State and Federal
Exchanges
E. Multi-Entity Health Care
Acquisitions–Pre and PostClosing Tax Considerations
F. How the IRS
Assesses HMOs for
501(c)(4) Status Today
(we think!)
Adler
Lazarus
Leon
Murphy
Fletcher
Johnson
Anderson
Pursell
Thompson
11:15 am12:15 pm
12:151:30 pm
1:403:10 pm
Lunch on your own or attend the Tax and Finance Practice Group Luncheon,
sponsored by Grant Thornton LLP
(additional fee, limited attendance, pre-registration required; see page 11)
G. The Affordable Care Act
and Tax Issues
H. Telemedicine and Tax Issues
(advanced)
J. Practicing before IRS
Exempt Organizations
in 2014–What the EO
Reorganization Means
for You
Mancino
Sampson McMorrow
Livingston
Lohkamp
Wolfson
Borenstein
Clarke
Sullivan
K. Legal Ethics: Revised
Circular 230 Regulations
L. Never the Twain Shall Meet–
Affiliations with
For-Profit Entities
D. State and Federal
Exchanges
(repeat)
Clark
Murray
Friz
Moroney
Adler
Lazarus
M. Alternative
Investments—Seeing the
Forest through the Trees
B. What’s Up with Rev. Proc.
97-13
(repeat)
Coburn
Lancaster
Sevcik
C. Real World Issues with
Implementing Compliant
Financial Assistance and
Billing and Collection
Policies (repeat)
Horn
Mills
Ernsberger
Kloeckner
Extended
Sessions
3:254:25 pm
4:405:40 pm
8
5:406:40 pm
Networking Reception, sponsored by PYA
(attendees, faculty, and registered spouses and guests welcome)
Washington, DC
TUESDAY, OCTOBER 21, 2014
7:00 am3:15 pm
Registration and Information
7:008:00 am
Continental Breakfast, sponsored by PYA
(attendees, faculty, and registered spouses and guests welcome)
8:0010:00 am
General Session
8:00-9:00 am
IRS Update–EO Moving Forward
Weir
9:00-10:00 am
Non-Profits and the Attorney General
Hyatt–moderator, McCollum, Sheehan
10:1511:45 am
Extended
Sessions
G. The Affordable Care Act
and Tax Issues
(repeat)
H. Telemedicine and Tax
Issues (advanced)
(repeat)
Mancino
Sampson McMorrow
Livingston
Lohkamp
Wolfson
11:45 am1:00 pm
1:002:00 pm
2:153:15 pm
J. Practicing before IRS
Exempt Organizations
in 2014–What the EO
Reorganization Means
for You
(repeat)
Clarke
Sullivan
Lunch on your own
E. Multi-Entity Health
Care Acquisitions–Pre
and Post-Closing Tax
Considerations
(repeat)
F. How the IRS Assesses
HMOs for 501(c)(4) Status
Today (we think!)
(repeat)
K. Legal Ethics: Revised
Circular 230 Regulations
(repeat)
Leon
Murphy
Fletcher
Johnson
Clark
Murray
A. Legal Ethics: Dilemmas
in Hospital/Physician
Transaction Valuations
(repeat)
L. Never the Twain Shall
Meet–Affiliations with
For-Profit Entities
(repeat)
M. Alternative
Investments—Seeing the
Forest through the Trees
(repeat)
Anderson
Pursell
Thompson
Friz
Moroney
Coburn
Lancaster
Sevcik
9
Tax Issues for Health Care Organizations
Program Information
Dates: October 19-21, 2014
Place:
Capital Hilton Hotel
1001 16th Street, NW
Washington, DC 20036
Phone: (202) 393-1000
Registration Fees:
Postmarked and paid by September 26, 2014
$710 For the first AHLA Member
$635 For each additional Member
$935 Non-Members
Postmarked and paid between
September 27-October 14, 2014*
$835 For the first AHLA Member
$760 For each additional Member
$1060 Non-Members
Printed Course Materials: $45
* Registration fees increase $100 after this date.
If you have indicated an incorrect amount due to errors
in addition or not being eligible for a specific rate, AHLA
will charge the correct amount to the credit card you have
supplied.
Discounted Registration Fees: Students: please
call (202) 833-1100, prompt #2 for special discounted
registration fees.
Spouse/Guest Fee: For an additional $30 spouses and
adult guests can register to attend the receptions on Sunday and Monday evenings and the breakfasts on Monday
and Tuesday mornings. Please sign up on the registration
form. (Children are welcome to attend these events at no
additional charge.)
Continuing Education: Participants will be given
continuing education request forms at the program.
Forms must be completed and returned to AHLA staff to
receive credit. AHLA is an approved sponsor of continuing
legal education credits in most states. This seminar will
be worth approximately 14.5 continuing education credits
(including 2.0 ethics credit) based on a 60-minute hour
and 17.4 credits (including 2.4 ethics credits) based on a
50-minute hour.
AHLA is registered with the National Association of State
Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of
CPE Sponsors. State boards of accountancy have final
authority on the acceptance of individual courses for CPE
credit. Complaints regarding registered sponsors may be
addressed to the National Registry of CPE Sponsors, 150
Fourth Avenue North, Suite 700, Nashville, TN 372192417. Website: www.nasba.org. This seminar will be
worth approximately 17.0 CPE credits.
AHLA has applied for Compliance Certification Board
(CCB) Credits.
This program is designed to be an update on developments in the area of tax. There are no prerequisites or
advanced preparations required to register for this group
10
live program. Those seeking accounting credits should be
familiar with the basic concepts of law and terminology
associated with the area of tax in order to obtain the full
educational benefit of this program.
Hotel Reservations: Hotel accommodations are not included in the registration fee. Call the Capital Hilton Hotel
at (202) 393-1000. If calling, please indicate that
you are attending the AHLA program. Rooms at
the group rate of $265 single/double occupancy
are limited and may sell out prior to the September 26 cut-off.
Membership: Dues are $200 for those admitted to
the Bar/graduated from college within the last four
years; $320 for those admitted/graduated between
four and seven years ago; and $365 for those
admitted/graduated eight or more years ago. Dues
are $100 for government employees and full-time
academicians; $85 for paralegals, $100 for public
interest professionals and $25 for full-time law school
students. Include the applicable membership fee
with your registration form and take advantage of the
program registration fee for members.
Cancellations/Substitutions: Cancellations must be
received in writing no later than October 13, 2014.
Refunds will not be issued for cancellations received after
this date. Registration fees, less a $125 administrative
fee, will be refunded approximately 3-4 weeks following
the program. If you wish to send a substitute or need
more information regarding refund, complaint and program cancellation policies, please call (202) 833-1100,
prompt #5. Please note that registration fees are based
on the AHLA membership status of the individual who
actually attends the program.
Special Needs: If you have needs requiring special
assistance or accommodations, including special dietary
needs, or have questions about accessibility issues at
the program, contact our special needs coordinator,
Valerie Eshleman at (202) 833-0784 or veshleman@
healthlawyers.org.
Travel: Association Travel Concepts (ATC) has negotiated
discounts with United, Delta, Hertz, Dollar Rentals, and
Enterprise Rental Car to bring you special airfares and
car rental rates lower than those available to the public.
Discounts of 5-15% apply to travel on October 16-24,
2014. Some restrictions may apply and a service fee may
apply. ATC will also search for the lowest available fare on
any airline.
ASSOCIATION TRAVEL CONCEPTS
1-800-458-9383
email: [email protected]
www.atcmeetings.com
(follow the Member Travel links)
Fax: (858) 362-3153
ATC is available for reservations from 8:30 am until 8:00
pm Eastern, Monday through Friday.
Washington, DC
Tax Issues Program Registration Form
To register: Remit payment and completed registration form by mail to the American Health Lawyers Association
• P.O. Box 79340 • Baltimore, MD 21279-0340 or fax with credit card information to (202) 775-2482. To register
by phone call (202) 833-1100, prompt #2. If any program is over-subscribed, only AHLA members will be placed
on a waiting list. On-site registrations will be accepted on a space-available basis only.
Name:_________________________________ Member ID #:________________________________
First Name for Badge (if different than above):_______________________________________________
Title:_____________________________________________________________________________
Organization:_______________________________________________________________________
Address:__________________________________________________________________________
City:___________________________________ State:________ ZIP+ 4:________________________
Telephone: (______)__________________________ Fax: (______)____________________________
E-Mail:___________________________________________________________________________ Spouse/Guest Name _________________________________________________________________
Early Registration Fees (faxed/postmarked and paid on or before September 26, 2014):
AHLA Members: N $710
Non-Members: N $935
N $ 635 each additional AHLA member registering from same organization
at same time on the same check or credit card payment
Registration Fees (faxed/postmarked and paid between September 27-October 14,
2014):
AHLA Members: N $835
Non-Members: N $1060
N $760 each additional AHLA member registering from same organization
at same time on the same check or credit card payment
Discounts
In-House Counsel/Solo Practioner: N $ 100 off applicable rate
Government/Academician: N $ 425 AHLA Members
N $ 500 Non-Members
I will require:
N audio N visual N mobility N other assistance��
Printed Course
Materials
All attendees will
receive an electronic
version of the full set of
course materials for the
program. If you would
like to purchase a
binder, please indicate
that below:
I am registering for
the Tax Program
and would like to
purchase the binder
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N I have special dietary needs��
PAYMENT INFORMATION
Please fill in applicable amount: (Sorry! Registrations cannot be processed unless accompanied by payment.)
$______________ Registration Fee
$______________ Tax Practice Group Luncheon ($35 for members of the Tax PG/$45 for non-members
of the Tax PG; Monday, October 20, 2014)
$______________ Printed Course Materials ($45)
$______________ Spouse/Guest Fee ($30)
$______________ Total Enclosed
N Check enclosed (Make checks payable to American Health Lawyers Association)
Bill my credit card: N Á N Ò N Å N ¸ N Diners Club
Number: ______________________________________________ Exp. Date: N
N/N N
Name of Cardholder:_________________________________________________________________
Signature of Cardholder:_______________________________________________________________
ZIP Code of Cardholder’s Billing Address ___________________________________________________
Please Note: Should your credit card total be miscalculated, AHLA will charge your credit card for the correct
amount. Discounts cannot be combined. To receive a refund of the registration fee paid minus $125, cancellation notice must be received in writing by October 13, 2014.
Fed ID No. 23-7333380
11
Register by September 26 and save!
For updates and to register, go to
www.healthlawyers.org/programs
October 19-21, 2014
Capital Hilton Hotel
Washington, DC
Tax Issues for Health Care
Organizations
American Health Lawyers Association
1620 Eye Street, NW
6th Floor
Washington, DC 20006-4010
Permit No. 4841
Suburban, MD
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