CMS Modifies Calculation of 2022 Hospice Aggregate Cap Year Liabilities

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Editor’s Note:  Special thanks go to Ted Cuppett, CPA, Director of The Health Group in Morgantown, WV, for permission to reprint the following article. On July 20, 2023, the Centers for Medicare & Medicaid Services (CMS) instructed the Medicare Administrative Contractors (“MACs”) to modify the calculation of hospice CAP liabilities for the 2022 CAP Year.  […]

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CMS Posts Major Revisions to Home Office Cost Report

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Special thanks to Ted Cuppett, CPA, Director of The Health Group in Morgantown, WV, who authored this article The U.S. Centers for Medicare & Medicaid Services (CMS) has released Home Office Cost Statement, Form CMS-287-22 (“Home Office Cost Report”). The new Home Office Cost Report (CMS-287-22) is effective for cost reporting periods beginning on or after […]

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CMS Makes Changes to Hospice Cost Report

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By Ted Cuppett, CPA, Director of The Health Group. On February 25, 2022, the Centers for Medicare & Medicaid Services (CMS) revised the Hospice Cost & Data Report (Transmittal R5P243i) to add a new non-reimbursable cost center to accumulate costs associated with suicide accomplished with aid of a physician in those states that allow assisted […]

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CMS Makes Changes to Hospice Cost Report

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By Ted Cuppett, CPA, Director of The Health Group. On February 25, 2022, the Centers for Medicare & Medicaid Services (CMS) revised the Hospice Cost & Data Report (Transmittal R5P243i) to add a new non-reimbursable cost center to accumulate costs associated with suicide accomplished with aid of a physician in those states that allow assisted suicide. In […]

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Provider Relief Fund Reporting Requirements Released

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The following was written by William T. Cuppett, CPA, of The Health Group. The Department of Health & Human Services (HHS) has finally issued general reporting requirements for the use of Provider Relief Funding.  This document provides information on provider reporting guidelines, including intent, use of funds, and data elements requested. The purpose of the […]

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New IRS Guidance Eliminates all Tax Benefits of PPP Loan Forgiveness

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A special report from Ted Cuppett of The Health Group The IRS has released guidance (Notice 2020-32) to explain that a taxpayer that receives a loan through the Paycheck Protection Program (PPP) is not permitted to deduct expenses that are normally deductible under the Code, to the extent the expenses were reimbursed by a PPP […]

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CMS Updates Medicare Financial Management Manual

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Editor’s Note:  The follow article was written by Ted Cuppett CPA, Director of The Health Group LLC, in Morgantown, WV, and a member of the NAHC Home Care and Hospice Financial Managers Association (HHFMA) Work Group.  It is gratefully reprinted with Ted’s permission. On May 24, 2019, the Centers for Medicare & Medicaid Services (CMS) […]

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