Healthcare is among the most heavily regulated sectors of the American economy. Indeed, what is not only permissible but common practice in business generally is oftentimes expressly illegal in the business of healthcare. As a result, healthcare professionals and providers, including physicians, psychologists, clinical social workers, nurse practitioners, dentists, and ambulatory surgery centers face a big challenge in the operation of a legally compliant healthcare practice or business. Payor contracts, vendor contracts, staff employment agreements, agreements among providers, HIPAA, Stark, the federal Anti-Kickback Statute–these issues and many more must be taken into account in running a successful modern healthcare practice or business.

Tax-exempt organizations face a broad array of tax and business issues, including a prohibition on private inurement and private benefit and the taxability of unrelated business income. In addition to the tax issues arising in the establishment and operation of tax-exempt organizations, small and midsize businesses must take into account a broad spectrum of tax issues, including the tax impact of choosing among possible business vehicles, such as an LLC, a C corporation or an S corporation; deferred and executive compensation planning; general federal tax planning; tax issues arising from the sale of business assets or real property; and IRS audits, appeals and other tax controversies.