A new ruling from the Centers for Medicare & Medicaid Services (CMS) changes the way a provider’s Medicare fraction is calculated for periods prior to October 1, 2004 —it’s now solely based on total days, without the option of covered days. CMS Ruling 1498-R3,...
The Centers for Medicare & Medicaid Services (CMS) announced the Accountable Care Organizations Primary Care Flex Model (ACO PC Flex) on March 19, 2024, which will provide new payments designed to support person-centered care, improve health care outcomes, and...
Banks of all sizes should be familiar with the evaluation standards under the Retail Lending Test, which will account for 40% or more of a bank’s overall performance rating. The test is mandatory for large and intermediate banks, but optional for small banks. The CRA...
Last year we engaged our visual design and branding agency, Owen Design Co. (the brainchild behind our name and branding) to undertake a strategic communications and marketing plan for GAAP Dynamics. The main reason we undertook this project was that I felt that we...
March 27, 2024 A case study in leveraging Section 1033 and 1031 Recently, a residential rental property owned by one of our clients was destroyed by fire. The house was a total loss. The tax basis in the house was $150,000, and our client will receive insurance...
In this episode, Guillermo is joined by Wendy Campbell, VP of Sales at the premier cannabis event, MJ Unpacked. They discuss Wendy’s career path in the cannabis industry, the evolution of cannabis as a consumer packaged goods market, consumer behavior changes, and the...