The Tax & Accounting Interest Group focuses on the various challenges facing the Health Care industry from a tax and regulatory perspective. Specific topics include the exempt organization issues facing providers that operate on that basis, the accounting treatment of health care providers in light of pronouncements by the AICPA, and the various state laws subjecting operations and purchasing to state and local taxes. Efforts are also expended in monitoring legislative and regulatory developments. Finally, the Interest Group will serve as a forum for debate and exchange on topics identified by the membership within this general topic.

As a member of this Interest Group, you can participate in substantive discussions through our List Serve. This electronic mailing list is one of the most useful means of communication, since it enables our members to instantly transmit or receive information and opinions on matters of common interest. To join and start in a discussion on any tax and accounting topic, complete our form by accessing Tax & Accounting Interest Group List Serve. For the rules relating to the List Serve please click the link below:
http://www.abanet.org/discussions/netiquette.html

Current Interest Group Roster (186 members)
(Accessible to ABA Members)

Chairs

Chair
Laura Gabrysch
Fulbright & Jaworski LLP
300 Convent St., Ste. 2200
San Antonio, TX 78205-3720
T: 210/270-7123 F: 210/270-7205
lgabrysch@fulbright.com

Vice Chairs
Michael A. Clark
Sidley Austin Brown & Wood LLP
10 S. Dearborn St., Ste. 4400
Chicago, IL 60603-2397
T: 312/853-2173 F: 312/853-7036
mclark@sidley.com

Ralph DeJong
McDermott Will & Emery LLP
227 W. Monroe St., Ste. 4400
Chicago, IL 60606-5058
T: 312/984-6918 F: 312/984-3679
rdejong@mwe.com

Judith E. Kindell
Internal Revenue Service
1111 Constitution Ave., NW
Washington , DC 20224
T: 202/283-8864
judith.e.kindell@irs.gov

Gwendolyn Joy Spencer
PricewaterhouseCoopers
125 High St
Boston, MA 02110-2704
T: 617/530-4120 F: 813/639-3629
gwen.spencer@us.pwc.com

Liaisons

Government Submissions & Policy Liaison
Michael A. Clark
Sidley Austin Brown & Wood LLP
10 S. Dearborn St., Ste. 4400
Chicago, IL 60603-2397
T: 312/853-2173 F: 312/853-7036
mclark@sidley.com

Membership
David M. Flynn
Lundy & Flynn LLP
Two Bala Plaza, Suite 300
Bala Cynwyd, PA 19004
T: 610/660-7788 F: 610/617-0833
dflynn@lundyflynn.com

Technology
David M. Flynn
Lundy & Flynn LLP
Two Bala Plaza, Suite 300
Bala Cynwyd, PA 19004
T: 610/660-7788 F: 610/617-0833
dflynn@lundyflynn.com

• 09/02/2008: Grassley Letters to Two Exempt Hospitals
• 09/01/2008: Provena Covenant Medical Center Opinion
• 08/2008: Final Instructions for Revised Form 990
• 07/2008: ABA Section of Taxation and Health Law Section Comments Concerning the Instructions for the Redesigned Form 990 for Tax-Exempt Organizations
• 12/2007: Redesigned Form 990 Released
• 10/2007: Comments Concerning Discussion Draft of Redesigned Form 990 for Tax-Exempt Organizations
• 07/2007: IRS: Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts
• 07/2006: Fifth Circuit Reverses $70 Million Intermediate Sanctions Excise Tax Penalty:
• 05/2006: Meeting with IRS TE/GE Ruling and Examinations Division Representatives
• 09/2005: IRS Guidance: When Intermediate Sanctions May Be Coupled with Status Revocation

• 2007 - 2008 Tax & Accounting Interest Group Action Plan
• Teleconferences
  • Deferred Compensation Under Section 409A: What It Is, What Must Be Done, And The Cost Of Non-Compliance
• Legislative Documents
  • ABA Section of Taxation and Health Law Section Comments Concerning the Instructions for the Redesigned Form 990 for Tax-Exempt Organizations
  • Comments on Form 990 (02/10/03)
  • Follow up to Draft Revenue Ruling on Ancillary Joint Ventures (11/27/02)
  • Proposed Revenue Ruling on Ancillary Joint Ventures
  • Draft Revenue Ruling on Ancillary Joint Ventures (08/01/02)