Federal Law Update: Ancillary Joint Ventures After ... - Honigman

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Ancillary Services Joint Venture (Hospital Subsidiary) Nonprofit Hospital Wholly owned subsidiary Management Services Co. Physicians or For-profit Management Contract 50/50 split of profits and board seats LLC or Partnership
Redlands Community Hospital Foundation Ancillary Services Joint Venture (Redlands Final Structure) Redlands Health Systems, Inc. Redlands Community Hospital 30 RCH Staff Physicians and Clinic (LPs) Redlands Surgical Services QA Service Contract 41% profits interest Inland Surgery Center, L.P. 46/54 profits and 50/50 board 59% profits interest (SCIA/Investors) Redlands-SCA Surgery Centers, Inc. Redlands Ambulatory Surgery Center (GP) Management Contract Wholly owned subsidiary SCA Management Co.
Page 1 and 2: Federal Law Update: Ancillary Joint
Page 3 and 4: Areas not addressed • Non-tax con
Page 5 and 6: Audit Activity • Ongoing joint ve
Page 7 and 8: Defining “Insiders” • No Free
Page 9 and 10: TBOR2 Basics • Two-tier tax on di
Page 11 and 12: Ancillary Joint Ventures •Two-pro
Page 13 and 14: Typical Whole Hospital Joint Ventur
Page 15: Ancillary Services Joint Venture (H
Page 19 and 20: Redlands: Why Not Exempt? • Sole
Page 21 and 22: Redlands: Why Not Exempt? • RSS w
Page 23 and 24: Expanded Control Test • Initiatio
Page 25 and 26: Community Benefit •New services
Page 27 and 28: Exemption Impact of 50/50 Ventures
Page 29 and 30: Other Structuring Options • Taxab
Page 31: Non-tax Considerations • Antifrau

Federal Law Update: Ancillary Joint Ventures After ... - Honigman

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