Knowledge Center
Thank you for visiting our Knowledge Center. In the blog feed below you will find all articles, press releases, event information and news items about our firm and current industry trends. The Knowledge Center menu to the right will filter all posts based on category. The search feature is available to help narrow the presented information further.
Draffin Tucker Welcomes New Partner, Stephen D. Harrell, CPA
Draffin Tucker is pleased to welcome Stephen Harrell, CPA, as a new partner to the firm, effective January 1, 2019. During Stephen's time at Draffin Tucker, he has worked with many healthcare clients providing attestation [...]
Draffin Tucker Announces New January 2019 Promotions
Draffin Tucker is pleased to announce the recent promotions of the following firm professionals effective January 1, 2019. In the firm’s Albany office: Haley Bass promoted to Associate II in the firm’s healthcare practice. In [...]
Eddie Phillips Authors Whitepaper on the Discussion of UBI on Qualified Employee Parking
Discussion of UBI on Qualified Employee Parking Under the Tax Cuts and Jobs Act of 2017, certain fringe benefits provided to employees of tax-exempt organizations generate Unrelated Business Income if provided after December 31, [...]
SFY 2019 Indigent Care Trust Fund Interim Payments
The Georgia Department of Community Health (DCH) has communicated to providers in a memorandum dated November 30, 2018 that DCH is preparing to make interim payments for the State Fiscal Year 2019 Disproportionate Share [...]
Medicare Uncompensated Care Data – Worksheet S-10 Audits
CMS has instructed Medicare Administrative Contractors (MACs) to audit provider cost report data reported on Worksheet S-10. The focus of the audits is on charity and bad debt adjustments reported that are now being [...]
Georgia Medicaid Disproportionate Share Hospital (DSH) Surveys for 2019 Payment Data
In a memorandum dated September 11, 2018, from John Upchurch, the Georgia Department of Community Health (DCH) communicated survey instructions for completing the FY 2019 Disproportionate Share Hospital (DSH) Data Survey. These instructions can [...]
State Fiscal Year (SFY) 2018 Hospital UPL Payments
In a memorandum dated September 6, 2018, from John Upchurch, the Georgia Department of Community Health (DCH) communicated the process of the SFY 2018 Upper Payment Limit (UPL) hospital payments. This memorandum directs providers [...]
Draffin & Tucker, LLP Continues Support of Georgia Rural Hospitals with $133,000 Contribution
ALBANY/ATLANTA, August 22, 2018 – As part of Georgia’s new Rural Hospital Tax Credit Program, Draffin & Tucker, LLP contributed $133,000 to eligible rural hospitals in the state. In May 2018, the tax credit [...]
GL-PL Insurance Supplemental Reports
Pending the Centers for Medicare and Medicaid Services’ approval, effective July 1, 2018, nursing facility providers will receive their cost of general and professional liability insurance in the per diem rate. For this cost [...]
Draffin & Tucker, LLP Named 2018 Best of Accounting Award Winner
Albany/Atlanta – Draffin & Tucker, LLP is honored to announce that they have been selected as a recipient of the 2018 Best of Accounting Award by Inavero for providing superior service to their clients. [...]
Draffin & Tucker Announces Promotions for July 2018
ALBANY/ATLANTA, July 24, 2018 – Draffin & Tucker, LLP is pleased to announce the promotions of the following professionals effective July 1, 2018. In the firm’s Albany office: Ryan Chancey promoted to Senior in the [...]
2017 Hospital Financial Survey
July 27, 2018 is the deadline for filing the 2017 Hospital Financial Survey (HFS), Financial Statement Reconciliation Addendum, and Indigent Care Trust Fund Addendum. The forms and instructions can be accessed on the Georgia [...]
Georgia Qualified Rural Hospital Organization Expense Tax Credit Program Notification
On May 23, 2018, Treasury released Notice 2018-54, stating that proposed regulations are forthcoming related to the federal income tax treatment of certain payments made by taxpayers for which a credit is received against their [...]
SFY 2018 Nursing Home UPL Payments
In a memorandum dated May 21, 2018, from John Upchurch, the Georgia Department of Community Health (DCH) communicated the process of the State Fiscal Year 2018 Nursing Home Upper Payment Limit (UPL) payments for [...]
SFY 2018 Indigent Care Trust Fund Final Payments
The Georgia Department of Community Health (DCH) has communicated to providers in a memorandum dated May 14th that DCH is preparing to make final payments for the State Fiscal Year 2018 Disproportionate Share Hospital [...]
DCH Releases Updated Pharmacy Services Provider Manual with New Requirements for 340B Claims
Recently, the Department of Community Health (DCH) published an updated Pharmacy Services Provider Manual with additional billing instructions for all 340B drug claims. DCH used this update to consolidate prior guidance and provide additional [...]
Low Volume Hospital Payment Adjustments for FFY 2018
The Bipartisan Budget Act of 2018 extends the relaxed qualifying criteria for the low volume hospital payment adjustment through September 30, 2018. Under the relaxed criteria, the payment increases are applicable for hospitals that [...]
Recruitment and Retention Opportunities and Challenges
Learn how Draffin & Tucker recruitment and retention efforts contribute to our firm's success. Managing partner, Jeff Wright, is interviewed by The Georgia Society of CPAs.
DCH to require claim-level modifiers for 340B drug claims starting July 1, 2018
Recently, the Department of Community Health (DCH) released billing instructions for Hospital 340B drug claims submission effective July 1, 2018. This change means that the Medicaid Exclusion File will no longer be exclusively used [...]
SFY 2018 Nursing Home UPL Payments
In a memorandum dated March 12, 2018, from John Upchurch, the Georgia Department of Community Health (DCH) communicated the process of the State Fiscal Year 2018 Nursing Home Upper Payment Limit (UPL) payments for [...]
Expansion of the Medicaid Physician UPL Supplemental Payment Program
In a memorandum dated January 25, 2018, from John Upchurch, the Georgia Department of Community Health (DCH) announced it is seeking approval from the Centers for Medicare and Medicaid Services (CMS) to expand the [...]
Draffin & Tucker Announces Promotions for January 2018
ALBANY/ATLANTA, January 24, 2018 – Draffin & Tucker, LLP is pleased to announce the promotions of the following three professionals effective January 1, 2018. In the firm’s Albany office: Ben Glass has been promoted to [...]
How will the 20 Percent Deduction reduce the tax bill for owners of pass-through entities?
One of the key components of the “Tax Cuts and Jobs Act of 2017” (“TCJA”) was the newly created deduction for owners of pass-through entities. This topic was briefly discussed in our blog titled [...]
Changes to Unrelated Business Income Tax Under the Tax Cuts and Jobs Act
Organizations subject to Unrelated Business Income (UBI) Tax at corporate rates will now pay a flat tax rate of 21%. However, for taxable years beginning after December 31, 2017 multiple UBI activities can no [...]
Excise Tax on Excess Tax-Exempt Organization Executive Compensation
For taxable years beginning after December 31, 2017 an excise tax of 21% is imposed on compensation exceeding $1 million paid to any of an organization’s covered employees and to any excess parachute payments [...]