Publications

Financial institutions are often presented with the dilemma of what to do with bank accounts after the death of the primary account holder. Of course, accounts held jointly or with a “payable-on-death” (POD) designation are generally easy to handle. At the death of the primary account holder, the co-owner or […]

A preliminary list of rural and underserved counties released this month by the CFPB shows that many community banks that predominantly operate in rural counties in Nebraska and Iowa will qualify for special exceptions under a number of the Bureau’s new rules affecting mortgage lending practices. The first such rule, […]

In early February, the Centers for Medicare & Medicaid Services (CMS) issued regulations implementing the Physician Payments Sunshine Act, one of several Affordable Care Act mandates intended to create additional transparency in the health care market.    The Sunshine Act requires manufacturers of drugs, devices, biological, and medical supplies covered […]

Over the past few months, we have received a number of calls from representatives of governmental hospitals inquiring about the application of section 501(r) of the Internal Revenue Code to their respective organizations.  Some governmental hospitals have assumed that, because they are not obligated to file a Form 990, 501(r) […]

The decision to enter into an arrangement to have another organization host your data will be driven by a number of factors such as: resource availability, technical considerations, location diversity, and cost.  One of the factors which must be considered is the HIPAA Security Rule.   If the hosting arrangement […]