Bad News for Noncustodial Parents after Divorce or Separation
IRC Sec. 152 contains a definition of a qualifying child that is used to determine eligibility for a number of federal income tax breaks. IRC Sec. 152 also includes rules for determining when a divorced or separated parent can treat a child as that parent’s qualifying child. Typically, a child is the qualifying child of the parent who has custody for the greater portion of the year. That parent is termed the custodial parent, and he or she can generally claim the tax breaks associated with the child. The other parent is the noncustodial parent, and he or she is generally left out in the cold.
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CMS issues the final anti-markup rule for physician diagnostics tests
CMS has just issued the final anti-markup rule on physician billed diagnostic tests. The new rule, which becomes effective January 1, 2009, may require physician practices to restructure certain practice arrangements--even those that are Stark compliant.
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A preliminary analysis of the 2009 RBRVS data set
Frank Cohen, a nationally recognized healthcare consultant and member of the National Society of Certified Healthcare Business Consultants (www.nschbc.org), has completed a preliminary analysis of the 2009 RBRVS data set, including the change in conversion factor and the removal of the BNA reduction factor on the work RVU. All in all, the findings are quite interesting.......
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