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(ACO) regulations - American Society of Anesthesiologists

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CMS-1345-P 330<br />

2. IRS Guidance Relating to Tax-Exempt Organizations<br />

Nonpr<strong>of</strong>it hospitals and other health care organizations recognized by the IRS as taxexempt<br />

organizations are likely to participate in the development and operation <strong>of</strong> <strong>ACO</strong>s in the<br />

Shared Savings Program. Accordingly, the IRS intends to solicit public comment on whether<br />

existing guidance relating to the Internal Revenue Code provisions governing tax exempt<br />

organizations is sufficient for those tax-exempt organizations planning to participate in the<br />

Shared Savings Program through <strong>ACO</strong>s, and if not, what additional guidance is needed. The IRS<br />

also intends to solicit comments concerning what guidance, if any, is necessary for tax-exempt<br />

organizations participating in <strong>ACO</strong>s that conduct activities unrelated to the Shared Savings<br />

Program.<br />

We plan to continue to work with the IRS to ensure a coordinated and aligned<br />

interagency effort in the implementation <strong>of</strong> the program. Nothing in this proposed rule should be<br />

construed to modify, impair, or supersede the applicability <strong>of</strong> any <strong>of</strong> the Federal tax laws. For<br />

further guidance, tax-exempt organizations and <strong>ACO</strong>s should review the IRS notice and<br />

solicitation <strong>of</strong> public comment.<br />

3. Antitrust Policy Statement<br />

Concurrently with the issuance <strong>of</strong> this Shared Savings Program proposed rule, the<br />

Antitrust Agencies have issued a proposed Statement <strong>of</strong> Antitrust Enforcement Policy Regarding<br />

Accountable Care Organizations Participating in the Medicare Shared Savings Program<br />

(Antitrust Policy Statement). The Antitrust Policy Statement applies to collaborations among<br />

otherwise independent providers and provider groups formed after March 23, 2010 that have<br />

otherwise been approved to participate, or seek to participate, as <strong>ACO</strong>s in the Shared Savings<br />

Program.

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