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Private Equity and the Corporatization of Health Care

Harvard Corporate Governance

Six decades ago, Nobel economist Kenneth Arrow wrote a seminal article justifying various “nonmarket social institutions” that shielded health services from normal market conditions. For a discussion of Arrow’s theories and evolving health care markets, see this symposium.

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IRS FAQs Explain When Health FSAs, HSAs, or HRAs Can Reimburse Nutrition, Wellness, and General Health Expenses

ThomsonReuters

Frequently Asked Questions About Medical Expenses Related to Nutrition, Wellness, and General Health (Mar. As background, Code § 213 defines medical care as amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting a structure or function of the body.

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IRS Information Letter Explains Requirements for Expenses to Qualify as Medical Care

ThomsonReuters

The IRS has released an information letter regarding the requirements for expenses to qualify as medical care under Code § 213. The letter responds to a request for guidance on when the cost of health and wellness coaching is medical care that can be reimbursed under health FSAs, HSAs, and other tax-favored accounts.

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Davis Polk Discusses FTC and DOJ Focus on Private Equity Investment in Healthcare

Reynolds Holding

Department of Health and Human Services announced that they are seeking public comment on private equity investment in the healthcare sector. The announcement coincided with the FTC’s workshop, Private Equity, Public Impact: An FTC Workshop on Private Equity in Health Care. On March 5, 2024, the FTC, the DOJ and the U.S.

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Weekly Roundup: April 14-20, 2023

Harvard Corporate Governance

on Saturday, April 15, 2023 Tags: Board of Directors , ESG , EU , Executive Compensation , Gender Diversity , general meeting , Sustainability , Sustainability reporting Back to the Future: Option Repricing Posted by Oren Lida, Glass, Lewis, & Co., Cunningham, Jerry R. Marlatt and Felix R. Hall (Wake Forest University), Erin C.

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Can HSAs Provide Tax-Free Reimbursement for the Same Expenses as Health FSAs?

ThomsonReuters

QUESTION: Our company currently offers a general-purpose health FSA. Like health FSAs, HSAs can provide tax-free reimbursement of out-of-pocket expenses for medical care as defined in Code § 213(d). But HSAs also can reimburse certain expenses that health FSAs cannot. Qualified Long-Term Care.

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Selecting a Qualified Auditor for Your Employee Benefit Plan

Machen McChesney

Does your organization offer health care and retirement benefits for its employees? Benefit plans with 100 or more participants are generally required to have their annual reports audited under the Employee Retirement Income Security Act of 1974 (ERISA).

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