Thought Leadership
When it comes to thought leadership and staying informed, we’ve got you covered. See below for recent articles, webinars, and downloadable resources available.
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Executive Summary The Centers for Medicare & Medicaid Services (CMS) has released the final version of the Minimum Data Set (MDS) 3.0 Resident Assessment Instrument (RAI) User’s Manual v1.20.1. This […]
As financial pressures continue to challenge hospitals and with many uncertainties still looming related to the “One Big Beautiful Bill,” hospitals must act now in looking at operational opportunities. The […]
Effective October 1, 2025 | CMS RAI Manual v1.20.1 The Centers for Medicare & Medicaid Services (CMS) has released the final version of the Minimum Data Set (MDS) 3.0 Resident Assessment […]
As part of the 2026 and 2027 Ohio budget bill, Ohio legislators included annual reporting requirements for 340B Program Covered Entities. This legislation, which was signed into law on June […]
Lately, a growing number of hospitals and health systems are asking a critical strategic question: Should we own and operate our own retail pharmacy and specialty pharmacy? Hospitals have often […]
Indiana Senate Bill 118, which went into effect on July 1, 2025, requires certain Covered Entities participating in the federal 340B Program to annually report data regarding their program to […]
The recent article, “29 Physician Specialties Ranked by Pay” from Becker’s Hospital Review, compares 29 physician specialties based on average annual compensation using data from the 2025 Medscape Physician Compensation Report, which surveyed […]
The Centers for Medicare & Medicaid Services (CMS) will be initiating new Minimum Data Set (MDS) audits through iQIES. Understanding the Skilled Nursing Facility (SNF) Validation Program and its requirements […]
On July 4, 2025, President Donald Trump signed into law the “One Big Beautiful Bill” (“OBBB”), a sweeping budget reconciliation package that includes more than $1 trillion in estimated federal […]
Beginning June 7, 2024, Indiana Medicaid launched a transformative new program: PathWays, a managed long-term service and support (MLTSS) initiative designed to streamline care for aging Hoosiers. This program partners […]
The Health Resources and Services Administration (HRSA) has set the annual recertification period for the 340B Drug Pricing Program for hospitals to begin on August 11, 2025, and end on […]
In the ever-evolving healthcare landscape, prioritizing initiatives to improve margins is essential for maintaining financial stability. In our previous video and article, we discussed how a healthcare system on the […]
Hospitals that submit wage index data have the opportunity to request geographic reclassification. For facilities that qualify, they can experience significant increases in both base Diagnosis-Related Group (“DRG”) and Outpatient […]
Network Integrity is the ability to keep patients within the organization-defined provider network. In our last video and article, we discussed a case study and how the health system used Network […]
Network Integrity is the ability to keep patients within the organization-defined provider network and can optimize your hospital’s financial and operational performance. Blue & Co.’s Shawn Williams, an Audit Director […]
Webinars
On August 28, 2026, the U.S. District Court for the District of Columbia vacated CMS’s 2023 rule addressing the treatment of Medicare Advantage (Part C) inpatient days in the Medicare […]
By Becca Meredith, CPA, FHFMA, Senior Manager at Blue & Co. For Medicare cost reporting periods ending on or after January 1, 2026, many acute care hospitals will have to […]
by Michael Koeninger The headline number from mid-2026 is technically encouraging: hospital revenue is growing. But revenue figures have a way of obscuring what’s actually happening on the margin line […]
Unrelated business income (UBI) remains one of the most fact-intensive areas of federal tax compliance for all exempt-organizations, particularly healthcare organizations. As health systems diversify revenue, expand ancillary services, and […]
This summer, the Centers for Medicare and Medicaid Services (CMS) proposed two new rules that, if finalized, will have significant financial and operational impacts on 340B covered entities. In early […]
By: Kim Scifres and Luke Lamb Indiana law now requires nonprofit hospitals to develop a Community Benefits Plan report and file it annually with the Indiana Department of Health (IDOH). […]



























