Management contracts/Rev. Proc. 97-13/Rev. Proc. 2016-44/Rev. Proc. 2017-13

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IRS Issues Notice 2014-67, Providing Guidance on Accountable Care Organizations and Management Contracts

By Michael Cullers on Posted in Management contracts/Rev. Proc. 97-13/Rev. Proc. 2016-44/Rev. Proc. 2017-13, Private Activity, Private Business Use
The Internal Revenue Service today issued Notice 2014-67, a copy of which is linked below.  This Notice provides long-awaited guidance on the extent to which private business use of a tax-exempt bond-financed facility results from participation in an accountable care organization.  This Notice also amplifies existing guidance under Revenue Procedure 97-13 regarding the types of … Continue Reading

Similarly Situated

By Squire Patton Boggs on Posted in Audits, Management contracts/Rev. Proc. 97-13/Rev. Proc. 2016-44/Rev. Proc. 2017-13, Private Business Use, VCAP
Like most organizations, the IRS Tax-Exempt Bond Division (TEB) is facing a shrinking budget and a shrinking workforce. In response, the magic word at TEB these days is “efficiency.” As part of that effort, TEB has established policies that seek to maintain uniformity in the settlement amounts that arise from examinations (audits) or within the … Continue Reading
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