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Cory Van Arnum, JD, LLM, Moss Adams Sarah Buhl, CPA, Moss Adams Shane Griffiths, JD, LLM, CPA, Moss Adams

The SALT Physical for the Telemedicine Industry
An Article Providing State & Local Tax Considerations for Telehealth Entities


By Cory Van Arnum, JD, LLM, Health Care Consulting Practice, Moss Adams
By Sarah Buhl, CPA, Health Care Consulting Practice, Moss Adams
By Shane Griffiths, JD, LLM, CPA, Health Care Consulting Practice, Moss Adams


Due to the public health emergency from COVID-19, the demand of telemedicine has transformed to an increasing necessity given state and federal requirements and waivers, social distancing requirements, and the need for more efficient health care services. While the telemedicine industry is fast-paced, it is important to take pause to consider state and local tax compliance as the telemedicine industry continues to evolve and expand. For any organization considering new partnerships, capital raises, mergers, or acquisitions, state and local tax compliance can be an important component of a due diligence examination prior to entering into a proposed transaction with another party.  Read article
Covid patient with mask in wheelchair

Management and Rehabilitation of Long-Term Effects of COVID-19


By Dr. Seleem R. Choudhury
International Clinician and Operational Executive

As a society, we have been enduring life in a pandemic for over half a year. Though we have been feeling the effects of COVID-19 for a long time, medically speaking the disease is still very new to us. It is important to remember that our knowledge is still developing regarding the virus and much remains unknown—specifically the long-term effects of the disease. There is a common misconception that once a patient infected with COVID has a negative test, the issue is resolved. It is often repeated that according to the World Health Organization, about 80% of COVID-19 infections are mild or asymptomatic, and patients typically recover after two weeks (Carfì, Bernabei, & Landi, 2020).  Read article
Bodiam Castle England

The Dawn of the Dark Ages


By Craig B. Garner
Founder, Garner Health Law Corporation

Modern historical scholars no longer describe the fifth through fifteenth centuries as the “Dark Ages,” a time previously associated with demographic, cultural and economic deterioration in Western Europe following the decline of the Roman Empire. With the passage of time – years or even decades – comes clarity and an opportunity to gain a better understanding. Perhaps future historians will write with greater conviction about a real “Dark Ages,” the beginning of which occurred sometime during the twentieth century.  Read article
Hospital accountant preparing CARES Act reporting

HHS Releases Updates: CARES Act Provider Relief Fund Reporting Requirements

By Lori Laubach, Partner, Health Care Consulting Practice, Moss Adams
By Aparna Venkateswaran, CPA, Senior Manager, Moss Adams
By Georgia Green, Manager, Health Care Consulting Practice, Moss Adams

On October 22, 2020, the US Department of Health and Human Services (HHS) released an amendment to the General and Targeted Distribution Post-Payment Notice of Reporting Requirements for the Coronavirus Aid, Relief, and Economic Security (CARES) Act Provider Relief Fund (PRF). The notice is a supporting document to the July 20, 2020, Post-Payment Notice of Reporting Requirements, and it changes how health care providers can treat payments toward lost revenue.   Read article
Outside Wal Mark store

Retail newcomers are great for healthcare, but bad for health systems


By Pamela J. Gallagher
Principal, Gallaghers Resulting

Patients have been begging for affordability for decades, and the healthcare industry’s reluctance to innovate and adapt to patient demands has left a door open for retailers to move into the healthcare business. I believe this will be great for healthcare, but potentially disastrous for health systems. As retailers like Walmart, Amazon, and Best Buy have forayed into the healthcare space, they have done so with a focus on inexpensive, reliable products with a strong emphasis on well care and prevention.  Read article

Most Downloaded Articles


The following articles were downloaded most often from January 2020 through October 2020.
  1. An Overview of the Nurse Manager’s Guide to Budgeting and Finance 2nd Edition By Al Rundio, PhD, DNP, RN, APRN, NEA-BC, FNAP, FIAAN, FAAN
  2. 5 Ways to Shift from Fighting Fires to Emerging from COVID-19 Successfully By Karl Rebay, Partner, Health Care Consulting Group, Moss Adams and By Craig Vercruysse, Partner, Lean Health Care Practice, Moss Adams
  3. How to Combat Coronavirus Operations Complications By Dahlia Mak, Managing Partner, Lean Health Care Practice, Moss Adams
  4. 4 Ways Lean Health Care Helps Hospitals Confront Sepsis and Other Safety Concerns By Dahlia Mak, Managing Partner, Lean Health Care Practice, Moss Adams
  5. COVID-19: How Hospitals and Health Systems Can Brace For a Pandemic By Allen Miller, COPE Health Solutions, Elizabeth DuBois, DNP, FNP-BC, AAHIVS, COPE Health Solutions, Margaret Peterson, PhD, Executive Consultant, COPE Health Solutions
  6. COVID-19 Grants and Funding Updates for the Health Care Sector By Karl Rebay, Partner, Health Care Consulting Group, Moss Adams and By Georgia Green, Manager, Health Care Consulting Practice, Moss Adams
  7. Helping Patients Overcome Fear to get Vital Care back on Track: Six Things to Do By Tom Dougherty, FACHE, Principal, COPE Health Solutions and By Elizabeth DuBois, DNP, Vice President, COPE Health Solutions
  8. Thinking Ahead: Preparing for a Post-COVID World By Allen Miller, Principal, COPE Health Solutions and By Sarin Khachatourians, Senior Consultant, COPE Health Solutions
  9. COVID-19 and ER Reimbursement: Document, Document, Document! By Adam G. Wentland, Attorney at Law, Theodora Oringher PC
  10. 11 Ways the CARES Act Impacts Health Care Organizations By Chris Bell, Partner, Moss Adams