title: Impact of tax sanctions on physician practice acquisitions and employment.
abstract: The intermediate tax sanctions create significant concerns for tax-exempt healthcare organizations that seek to integrate practicing physicians through practice acquisition or employment. The sanctions will force not-for-profit healthcare organizations to examine both the strategic and business implications of the dollars they have committed to practice acquisition and physician employment. The sanctions also should motivate organizations to reexamine their existing physician compensation arrangements, which may be creating negative incentives for practice productivity.
authors.affiliation: New Health Management Inc., OH, USA.
authors.forename: C T
authors.initials: CT
authors.lastname: Hardy
authors.forename: S M
authors.initials: SM
authors.lastname: Lyden
authors.forename: S J
authors.initials: SJ
authors.lastname: Kasmarcak
mesh_terms: D016265:Conflict of Interest / Q000331:legislation & jurisprudence*; D004651:Employment / Q000191:economics / Q000331:legislation & jurisprudence*; D005375:Financial Audit / Q000331:legislation & jurisprudence; D006075:Governing Board; D017408:Guidelines as Topic; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence*; D009939:Organizations, Nonprofit / Q000191:economics / Q000331:legislation & jurisprudence; D011216:Practice Management, Medical / Q000191:economics / Q000331:legislation & jurisprudence*; D012456:Salaries and Fringe Benefits / Q000331:legislation & jurisprudence; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States