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Healthcare Law Briefs
October 29, 2004
IRS NEWS
1. IRS Release Annual Changes in
Retirement Plan Limits for Calendar Year 2005
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401(k)
limit increased from $13,000 to $14,000.
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Defined
contribution plan contribution limit increased from $41,000 to
$42,000.
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Annual
compensation limit increased from $205,000 to $210,000.
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Key
employee limitations in top-heavy plans increased from $130,000 to
$130,500.
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Definition of highly compensated employed increased from $90,000 to
$95,000 and the definition of a key employee in a top-heavy plan was
increased from $130,000 to $135,000.
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2. Non-Profit Hospital's
Participation in LLC Imaging Venture does not Jeopardize Tax-Exempt
Status
In Private Letter Ruling No. 200436022, the IRS ruled that a
hospital-physician joint venture does not jeopardize its tax-exempt
status. The hospital plans to lease property to the LLC that will
operate the imaging center, which would be managed by an independent
management company, which would also be an investor in the Venture. The
Letter Ruling also stated that the rental income would not constitute
Unrelated Business Taxable Income (UBTI).
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HIPAA NEWS
3. New York State Court Limits
Defendant Hospital's Access to Treating Physicians
In Keschecki v. St. Vincent's Medical Center, a New York trial court
prohibited the hospital from using the results of an unauthorized
interview of the plaintiff's physician. Hospital's defense counsel
interviewed the treating physicians after the incident, i.e. a
complicated delivery. The court ruled that the patient's "HIPAA
Authorization" did not cover access to their post-incident medical
information, so its use was not authorized.
In these situations, it would appear that hospitals and physicians
should either (a) have a more comprehensive release or (b) get a court
order. There would also appear to be an argument that "operations",
which includes "conducting or arranging for medical review, legal
services . . ." might cover this issue.
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4. IRS Exempts Itself From HIPAA
The Chief Counsel office of the IRS recently issued a notice stating
that, once the IRS has obtained PHI through one of the 3 valid law
enforcement exceptions, HIPAA does not thereafter govern the subsequent
use of the information so obtained, because the IRS is not a covered
entity. There was probably never any question about this position.
However, it does illustrate that HIPAA covers only covered entities, as
defined in the law, and not simply an entity that possesses PHI.
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5. Rush Limbaugh's Medical Records
Properly Seized
A Florida appellate court has ruled that state criminal investigators
properly seized Rush Limbaugh's medical records from a private
physician's office as part of a criminal investigation. Limbaugh's
objections were not based on HIPAA, but upon Florida constitutional
privacy rights.
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>For more information about the
topics presented in this newsletter please contact one of the
Healthcare
Attorneys:
Read
the September issue of our
HEALTHCARE NEWSLETTER.
 Tucker Arensberg,
P.C.
1500 One PPG
Place Pittsburgh, PA 15222 412/566-1212
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