title: Legal and tax implications of converting excess hospital space to alternative uses.
authors.affiliation: Eckert Seamans Cherin and Mellott, LLC, USA.
authors.forename: S R
authors.initials: SR
authors.lastname: Kaplan
authors.forename: J R
authors.initials: JR
authors.lastname: Owen
authors.forename: D F
authors.initials: DF
authors.lastname: Richardson
mesh_terms: D001508:Bed Conversion / Q000331:legislation & jurisprudence*; D006742:Hospital Bed Capacity; D006752:Hospital Planning / Q000191:economics* / Q000331:legislation & jurisprudence; D006788:Hospitals, Voluntary / Q000191:economics* / Q000331:legislation & jurisprudence; D006801:Humans; D019464:Tax Exemption; D014481:United States