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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White Paper: SNFs Key Takeaways from the RAI Manual v1.20.1

White Paper: SNFs Key Takeaways from the RAI Manual v1.20.1

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 […]

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The Value of Conducting Productivity Analysis in Hospitals

The Value of Conducting Productivity Analysis in Hospitals

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 […]

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How the New RAI Guidance Impacts Falls with Major Injury Reporting in Indiana SNFs | Nursing helping man with woman nearby

How the New RAI Guidance Impacts Falls with Major Injury Reporting in Indiana SNFs

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 […]

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New Ohio 340B Program Reporting Requirements | Photo of text over spilled pills.

New Ohio 340B Program Reporting Requirements

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 […]

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Should Every Hospital Have a Retail and Specialty Pharmacy? | hand holding clipboard and medication in front of shelf of medication

Should Every Hospital Have a Retail and Specialty Pharmacy?

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 […]

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Indiana SB 118: New 340B Reporting Requirements for Covered Entities | text over top of red and white pills

Indiana SB 118: New 340B Reporting Requirements for Covered Entities

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 […]

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Procedure vs. Prevention: The Economic Realities of Physician Specialties in 2025

Procedure vs. Prevention: The Economic Realities of Physician Specialties in 2025

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 […]

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CMS Launches New MDS Audits for SNFs

CMS Launches New MDS Audits for SNFs

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 […]

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Insight: Into How the Rural Health Transformation Program Will Impact Rural Providers

Insight: How the Rural Health Transformation Program Will Impact Rural Providers

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 […]

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From Missed to Maximized: Medicare Bad Debt Crossover Potential Revealed | patient in a mask sitting on an examination table speaking to a doctor in a white coat and mask with a nurse in the background

Medicare Bad Debt Crossover Potential Revealed

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 […]

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Upcoming Hospital 340B Program Recertification Window

Upcoming Hospital 340B Program Recertification Window

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 […]

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The Healthcare Roadmap to Success with Network Integrity | Part Four of a Four Part Series | Text overlay on a photo of a hospital.

The Healthcare Roadmap to Success with Network Integrity

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 […]

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2027 Medicare Geographic Reclassifications | photo of woman's hand typing near stethoscope

2027 Medicare Geographic Reclassifications

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 […]

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Positive Outcomes of Implementing Network Integrity Analysis | Part Three of a Four Part Series | Text overlay on a photo of a hospital.

Positive Outcomes of Implementing Network Integrity Analysis

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 […]

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Improving Patient Loyalty with Network Integrity | Part Two of a Four Part Series | Text overlay on a photo of a hospital.

Improving Patient Loyalty with Network Integrity

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 […]

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Webinars

A wooden gavel resting on a courtroom desk with a judge in the background, representing the federal court ruling that vacated CMS's Medicare DSH rule

CMS 2023 Medicare DSH Ruling Vacated

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 […]

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Worksheet S-12 FAQs: Medicare Cost Reporting Explained

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 […]

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Hospital financial outlook 2026: medical supplies and diagnostic equipment illustrating rising healthcare expenses and pressure on hospital margins

Hospital Financial Outlook 2026: Revenue Growth, Margin Pressure, and Shifting Payor Mix

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 […]

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Unrelated Business Income and Alternative Investment Risks for Healthcare Organizations

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 […]

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The U.S. Capitol Building in Washington D.C., representing the source of new Medicare legislation.

Newly Proposed Medicare Rules Create Significant 340B Impacts

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 […]

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Healthcare professional representing Indiana nonprofit hospitals and IDOH Annual Community Benefit Reports

IDOH Annual Community Benefit Reports: What Indiana Nonprofit Hospitals Need to Prepare

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). […]

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