Events

Overview

ACA Requirements for Tax-Exempt Hospitals Final Rule
Sponsored by CHA and VHA Inc.

The Internal Revenue Service (IRS) and the Treasury Department published final rules implementing the Affordable Care Act's (ACA) 501 (r) requirements for tax-exempt hospitals on Dec. 31, 2014. The rules cover the ACA's requirements for conducting community health needs assessments (CHNAs), developing implementation strategies to address identified community health needs and establishing hospital financial assistance, billing and collection policies.

This webinar will feature two of the authors of the rules, IRS lawyers Stephanie Robbins and Preston Quesenberry. They will present background on the requirements; an overview of the final rules, including how they differ from proposed rules; and how the IRS/Treasury addressed public input received during the comment period.

They will also respond to listeners' questions about the final rules.

Objectives

After listening to the webinar, participants will be able to:

  • Describe requirements for tax-exempt hospitals added by the Affordable Care Act.
  • Identify how the final rules differ from proposed rules.
  • Explain the consequences of failing to satisfy any of the 501(r) requirements.

Who Should Attend

  • Community benefit leaders
  • Chief financial officers
  • Finance staff
  • Compliance staff
  • General counsels and legal staff

Presenters

Preston Quesenberry, J.D., MA
Senior Technician Reviewer
Office of Chief Counsel
Tax Exempt/Government Entities Division
Internal Revenue Service

Preston Quesenberry is a senior technician reviewer in the Exempt Organizations Branch of the IRS Office of Chief Counsel. Mr. Quesenberry has expertise in a wide variety of exempt organizations matters, including the unrelated business income tax, private foundation excise taxes, and qualification for tax-exemption under a wide-variety of Code sections. He has been extensively involved in several guidance projects relating to the Patient Protection and Affordable Care Act, including Notice 2011-52 on community health needs assessments and Notice 2011-20 on accountable care organizations.

Mr. Quesenberry arrived at Chief Counsel in 2009. Prior to his government service, Mr. Quesenberry worked as an exempt organizations attorney at Caplin & Drysdale in Washington, DC, as a tax attorney at Skadden, Arps, Slate, Meagher & Flom in Washington, DC, and as a clerk to the honorable Diana G. Motz on the U.S. 4th Circuit Court of Appeals. Mr. Quesenberry earned his juris doctorate at Yale Law School in 2003. He earned an master of arts degree from Emory University in 1996 and a bachelor of arts degree from Duke University in 1992.

Registration

Feb. 20, 2015
1 - 2:30 p.m. ET (Please adjust accordingly for your time zone)

Registration Fee:

CHA member: free
VHA members: free
ACHI members—half off the registration price (making the cost $30)
Other registrants: $60

CHA MEMBERS: BE SURE TO LOG IN TO RECEIVE MEMBER PRICING!
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Questions? Email CHA or call (800) 230-7823.

VHA MEMBERS: DON’T FORGET TO INSERT THE SPECIAL VHA-MEMBER DISCOUNT CODE TO RECEIVE THE FREE REGISTRATION. If you have forgotten the code, contact Sheari Carruth at scarruth@vha.com or (202) 354-2602.

ACHI MEMBERS: DON’T FORGET TO INSERT THE SPECIAL ACHI-MEMBER DISCOUNT CODE TO RECEIVE HALF OFF REGISTRATION. If you have forgotten the code, contact Berna Griffin at bgriffin@aha.org or (312) 422-2193.

REGISTER

Stephanie Robbins

Stephanie Robbins, JD
Attorney
Office of Chief Counsel
Tax Exempt/Government Entities Division
Internal Revenue Service

Stephanie Robbins is an attorney in the Exempt Organizations Branch of the IRS Office of Chief Counsel. Ms. Robbins is a primary author of the final regulations describing the requirements for charitable hospitals enacted by the Patient Protection and Affordable Care Act. Before starting in Chief Counsel in 2014, Ms. Robbins served as a Presidential Management Fellow with a two-year appointment as a tax law specialist in the Internal Revenue Service's Exempt Organization division. As a tax law specialist, Ms. Robbins reviewed and developed applications for recognition of tax-exempt status from public charities and private foundations, among others; drafted private letter rulings; and acted as a subject matter expert for particular types of exempt organizations.

Ms. Robbins earned master of laws in taxation from Georgetown University Law Center in 2013 and a juris doctor from Temple University in 2011. She received a master of music degree from the University of Cincinnati College-Conservatory of Music in 2006 and a bachelor of music degree from Vanderbilt University in 2003.

Julie Trocchio, MSN
Senior Director, Community Benefit and Continuing Care
CHA

Julie Trocchio is senior director of community benefit and continuing care at the Catholic Health Association of the United States. She is based in CHA's Washington, DC, office.

Ms. Trocchio carries out programmatic and advocacy activities related to community benefit, tax exemption, environmental sustainability and long-term care. She also is the CHA liaison to the executives of state Catholic health associations and conferences.

Before joining CHA in 1988, she was director of delivery of services at the American Health Care Association in Washington, DC, a nonprofit organization that represents long-term care facilities. Ms. Trocchio also was a public health nurse for the Montgomery County Health Department in Rockville, Md., and has worked as a staff nurse for a hospital and nursing home facility. Ms. Trocchio earned a bachelor's degree from the Georgetown University School of Nursing in Washington, DC, and a master's degree from the University of Maryland School of Nursing in Baltimore.

Continuing Education Credits

Executives: This program will be submitted to the American College of Healthcare Executives for ACHE Qualified Education credit (non-ACHE).


CHA Member Benefit

CHA's community benefit webinars are designed to offer timely, convenient, relevant, cost-effective education about key topics and issues.

Participant/Site Coordinator Role

As a participant, you will receive dial-in instructions and webinar materials one week prior to the webinar via email. These materials will come to you from "CHA Service Center," so please watch for that email address. Be sure to have these materials ready the day of the webinar so that you can easily access the event and utilize the materials. If you have registered and are convening a group of participants, please consider yourself the "site coordinator" and review the following suggested recommendations for serving in that role on behalf of the group.

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Can't Participate in the Live Event?

If your schedule doesn't permit you to participate in the live event, please register (FREE for CHA members and VHA Inc. members) so that you will automatically receive a link to the archived version of the webinar.

Contact

For more information contact the Debbie Morrow.