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The Omnibus Burden Reduction (Conditions of Participation) Final Rule (CMS-3346-F)

The Omnibus Burden Reduction (Conditions of Participation) Final Rule (CMS-3346-F) was published on September 26, 2019.  This rule finalizes the following provisions that were in the proposed rule changes.  The final rule will be published in the federal register on September 30, 2019.  The effective date for these regulation changes are November 29, 2019. The following changes affect swing bed providers:

Hospital and CAH swing-bed providers:

  • Removing the requirement for a facility to request or allow swing-bed patients to perform services for the facility;
  • Removing the requirement for the facility to provide an ongoing activities program that is directed by a qualified professional because the patient’s activity needs are addressed in the nursing care plan;
  • Removing the requirement for facilities with more than 120 beds to employ a qualified social worker on a full-time basis because of the hospital swing-bed and CAH bed limit requirements; and
  • Removing the requirement for facilities to assist residents in obtaining routine and 24-hour emergency dental care because of the existing requirement for hospitals and CAHs to provide care in accordance with the needs of the patient (emergent and non-emergent).

Click here for the final rule.

If you have questions or concerns, please contact us.

If you’d like to learn more about our post-acute care services, click here.

Proposed Accounting Standards Update (ASU) “Presentation and Disclosure by Not-for-Profit Entities for Contributed Nonfinancial Assets”

Proposed Accounting Standards Update (ASU) “Presentation and Disclosure by Not-for-Profit Entities for Contributed Nonfinancial Assets”

On February 10, 2020, the Financial Accounting Standards Board (FASB) issued a Proposed Accounting Standards Update (ASU) “Presentation and Disclosure by Not-for-Profit Entities for Contributed Nonfinancial Assets” designed to improve transparency in how not-for-profit organizations present and disclose contributed nonfinancial assets. Also known as gifts-in-kind, contributed nonfinancial assets include fixed assets such as land, buildings, and […]

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Do your rental activities qualify you as a real estate professional for tax purposes?

Do your rental activities qualify you as a real estate professional for tax purposes?

By Alan Zgoda For Real Estate Professionals (REPs), two of the most important questions asked for tax purposes are, “Did I materially participate?” and “Is this a rental activity or not?” For better or worse, the answers to these questions can completely change how you are treated for tax purposes. In 2019, two court cases […]

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By Miranda Aavatsmark Who has not frantically awoken from a bad dream in the middle of the night and been relieved to realize that it was not real? I have a reoccurring dream (nightmare) that I either have to go back to college and retake classes or sit for the CPA exam again. I used […]

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