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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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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Assorted prescription pills and capsules in white, orange, and green | HRSA Reissues 340B Rebate Model Pilot

HRSA Reissues 340B Rebate Model Pilot

After over six months of legal uncertainty, HRSA has issued a revised rebate model pilot impacting Medicare Fair Price drugs. On July 31st, the Health Resources & Service Administration (HRSA) […]

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Low-Volume Hospital Payment Adjustment for FFY 2027

With FFY 2027 approaching, it’s time to apply or request an extension for your hospital’s low-volume adjustment. This is an additional payment for rural subsection (d) hospitals to help offset […]

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Annual Wellness Visits: Implementation Process

Providing annual wellness visits to patients covered by Medicare is a great way to grow your revenue year after year, whether you’re a practice of one physician or a large hospital […]

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Annual Wellness Visits: Understanding their Value

Performing Annual Wellness Visits (AWVs) provides a unique value that benefits your healthcare organization, providers and your patients. AWVs align with population health management, and can identify any needs for […]

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What are Annual Wellness Visits?

Beginning in 2011, Medicare began covering the Annual Wellness Visit (AWV) as a yearly appointment with a primary care provider (PCP) to create or update a personalized prevention plan at […]

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Community Benefit Reporting Remains in the Spotlight: What Tax-Exempt Hospitals Should Know

By Kim Scifres, CPA, Principal Tax-exempt hospitals continue to face increasing scrutiny from lawmakers, regulators, researchers, and the public regarding how they demonstrate the value they provide to their communities. […]

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Close-up of a doctor's hand holding a stethoscope against a blurred clinical background, illustrating hospital leadership and Medicare geographic reclassification services.

Medicare Geographic Reclassification: Eligibility, Deadlines, and Wage Index Impact for Hospitals

Written by Christopher Hemans, CHCRS, Manager Every year, billions of dollars hinge on a little-known process known as Medicare geo-reclassification. For hospitals, the difference between thriving and struggling can come […]

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Medicare Cost Report Worksheet S-12

Medicare Cost Report Worksheet S-12: Getting Prepared for the New Requirement

Beginning with cost reporting periods ending on or after January 1, 2026, many acute care hospitals will face a new Medicare cost reporting requirement: Worksheet S-12. For the first time, […]

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Illinois Now Accepting Applications for $28.2 Million in Rural Hospital Transformation Grant Funding

The application window for the Rural Health Transformation Program (RHTP) Hospital Transformation Planning Grants opened on May 19, 2026. Illinois’ 97 eligible rural hospitals have until Wednesday, June 17, 2026, […]

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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 […]

Learn More

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 […]

Learn More
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 […]

Learn More

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 […]

Learn More
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 […]

Learn More
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). […]

Learn More