Archive for 2007

Year End Estate and Tax Planning for Ranchers, Growers, and Farmers

Published: November 5th, 2007

By: Michael D. Minton Brad Gould

As the end of the year rapidly approaches, ranchers, growers, and farmers still have the opportunity to take some meaningful estate and tax planning steps. This article is divided into two parts: (1) a short list of year end actions every rancher, grower, and farmer should discuss with their tax adviser; and (2) a short […]

OIG’S FY 2008 WORK PLAN ANNOUNCES 9 NEW PROJECTS FOCUSING ON MEDICARE PHYSICIANS AND OTHER HEALTH PROFESSIONALS

Published: November 1st, 2007

Each year, the Office of Inspector General (“OIG”) of the Department of Health and Human Services (“DHHS”) announces its work plan coinciding with the Federal fiscal year running from October 1 through September 30. For fiscal year 2008 (10/1/07-9/30/08), the OIG’s work plan announces a total of 15 projects focusing on Medicare physicians and other […]

TAX RELIEF FOR SALE OF LIVESTOCK DUE TO DROUGHT

Published: October 5th, 2007

By: Brad Gould

In Notice 2007-80, issued this past Friday, the Secretary of the Treasury extended the four-year period to acquire property similar or related in service or use (“Replacement Property”) under §1033 of the Internal Revenue Code (the “Code”) for livestock sold or exchanged on account of drought. This extension of time applies only to taxpayers who […]

CMS Alert: Expansion of Anti-Markup Rule for Diagnostic Tests – Professional and Technical Component

Published: August 14th, 2007

The Centers for Medicare and Medicaid Services (“CMS”) recently proposed, and is presently soliciting public comments to, a number of key changes to the 2008 Medicare Physician Fee Schedule, including the following discussed proposal which, if adopted, would limit the amounts which a physician group (or physician) could bill the Medicare Program for the professional […]

CMS Alert: Independent Diagnostic Testing Facilities

Published: August 1st, 2007

CMS Alert: Independent Diagnostic Testing Facilities The Centers for Medicare and Medicaid Services (“CMS”) recently proposed new federal regulations, and is presently soliciting public comments concerning a number of new and modified performance standards applicable to Independent Diagnostic Testing Facilities (“IDTFs”) and their supervising physicians. Certain of these proposed rules, if adopted, could have a […]

CMS Alert: Independent Diagnostic Testing Facilities

Published: August 1st, 2007

The Centers for Medicare and Medicaid Services (“CMS”) recently proposed new federal regulations, and is presently soliciting public comments concerning a number of new and modified performance standards applicable to Independent Diagnostic Testing Facilities (“IDTFs”) and their supervising physicians. Certain of these proposed rules, if adopted, could have a dramatic impact on individuals operating or […]

Choice of Entity for Agricultural Businesses

Published: April 5th, 2007

By: Michael D. Minton Brad Gould

Over the past few years, the list or menu of types of legal entities which can be used to operate an agricultural based business in Florida has increased significantly. There are many reasons, both tax and non-tax, which need to be considered when selecting which entity type should be used for a particular business and […]

Health Savings Accounts and High Deductible Health Plans

Published: April 5th, 2007

By: Joseph “Jay” Van Heyde II