Current Employment Position(s)

Partner

Lawyer Overview

Gerry Griffith has experience representing health care clients in a variety of transactional and compliance activities, including fraud and abuse, Stark, and tax compliance considerations for hospital-physician relationships.

Gerry's experience also includes acquisitions and affiliations between health care providers, including joint operating agreements and traditional joint ventures, acquisition of physician practices by hospitals and physician recruitment and contracting issues, compliance issues, formation of taxable PHOs/MSOs, and formation and qualification for tax-exempt status of nonprofit clients, including hospitals, HMOs, nursing homes, integrated delivery systems, and medical clinics. Gerry has been involved as borrower's counsel in tax-exempt and taxable financings for multihospital and long-term care systems. He has represented hospitals, health care systems, and exempt organizations on a variety of issues before the IRS in requests for rulings as well as on audit, including two of the largest coordinated examination program (CEP) and team examination program (TEP) audits ever by the IRS.

Gerry has represented tax-exempt health care entities in structuring unique transactions and obtaining trend-setting favorable rulings from the IRS, including: a 50/50 nonprofit joint venture that was the model for the first JOAs (PLR 9204048); the first nonprofit JOA ruling (PLR 9609012); one of the few non-50/50 JOA rulings (PLR 9843037); the first hybrid JOA/merger ruling (PLR 199944046); one of the few rulings issued to a tax-exempt captive insurance company (PLR 9715042); the first statewide practitioner recruitment ruling (PLR 9617040); the first ruling on a Web-based multistate physician and mid-level provider recruitment assistance program (PLR 200307094), one of the first integrated delivery system exemption rulings; and one of the first federal excise tax exemption rulings for an offshore captive insurance company (PLR 8722107).

Furthermore, he was one of the drafters of the AAHA comments on the IRS proposed physician recruitment ruling and the principal drafter of comments on that proposed ruling, Stark II regulations, and TBOR2 regulations for the Health Care Law Section of the State Bar of Michigan. In addition, he has worked extensively in the development, ongoing operation, tax, and regulatory issues for offshore captive insurance companies and alternative self-insurance plans.

Gerry is a member of the Illinois State Bar Association, the State Bar of Michigan, the Illinois Association of Healthcare Attorneys (IAHA), the American Bar Association and its Health Law Section, and the American Health Lawyers Association (AHLA). He is a member of AHLA's Program Planning Committee and a member of the AHLA Nonprofit Tax Program Planning Committee. Gerry is also a past member of the AHLA's board of directors (2002-2008) and serviced in other leadership capacities for the AHLA, including chair of its Publications Quality Subcommittee (2004-2005), Quality Council (2005-2006), and Professional Resources Committee (2006-2008). He also served as chair (2001-2003) and vice chair (1999-2001) of AHLA's Tax & Finance Practice Group and as chair (2004) of AHLA's Task Force on Physician Malpractice Insurance. He is a past chair of the Council of the Health Care Law Section of the State Bar of Michigan (2002-2003), past chair of its Substantive Law & Practice Committee (1998-2002), and past co-chair of its Providers Subcommittee (1997-1998). Gerry served as the first editor of the Michigan Health Law Report (2002). He is also a member (since 2002) and EO coordinator (since 2005) of the Great Lakes Area TE/GE Council (Exempt Organizations Group), the Michigan Health and Hospital Association's Legislative Policy Panel (2003-2006), and a past member of its Quality & Compliance Committee (2002-2003) and Physicians Council (2001-2002). Since 1999, Gerry has been named in The Best Lawyers in America as a top practitioner in health care law. He was also selected by Nightingale's Healthcare News in 2003 as one of a dozen outstanding hospital lawyers in the U.S.

Gerry has addressed institutional and individual providers in group settings on such topics as whole hospital joint ventures, joint operating agreements, physician recruitment and retention, fraud and abuse and self-referral laws, tax-exempt HMOs, IRS audits, intermediate sanctions, private use rules for tax-exempt bonds, governing board composition and liability, and the federal antidumping law. He is a frequent speaker in national and local forums on current health care legal issues. He is editor and coauthor of Lessons for Healthcare From Enron: A Best Practices Handbook (AHLA 2002) and CareFirst Conversion: A Roadmap for Nonprofit Corporate Responsibility, Topical Insight Series (AHLA 2003). He is also author of Physician Recruitment & Retention: Reconciling Legal Tensions Between Tax Law and Fraud & Abuse (AHLA Practice Guide, 2d ed., 2000). In addition, he has authored articles on other topics, including corporate responsibility, fiduciary duties, tax-exemption, bond financing, joint ventures, joint operating agreements, Stark law, and fraud and abuse issues.

Areas of Practice

• Health Care

Representative Cases

• Acquisition of Community Hospital
• Compliance Counsel
• Compliance Counsel
• Hospital Affiliations
• Hospital Uninsured Pricing and Collections Practices Litigation
• IRS Audit and Executive Compensation
• Particle Beam Therapy Joint Venture
• Restructuring of Academic Medical Center , (2009)

West Practice Categories

Disability, Elder Law, Food & Drug Administration, Health & Health Care Law, Hospital Law, Medicare & Medicaid, Mental Health, Nursing Home, Social Security -- Disability

Bar Admissions

• Illinois
• Michigan

Education

• U of Toledo

Published Works

• OIG Open Letter Regarding the Self-Disclosure Protocol: Further Refinements, Health Lawyers Weekly, 2009
• Executive compensation in troubled times - Part 2, Compliance Today, 2009
• Illinois Attorney General Reaches Settlement with Diagnostic Centers in Connection with Alleged Violations of Illinois Anti-Kickback, False Claims, and Consumer Fraud Laws, 2009
• Executive compensation in troubled times - Part 1, Compliance Today, 2009
• Form 990 Disclosure Requirements Challenge Hospitals, Provide Opportunities, The Health Lawyer / ABA Health Law Section, 2009
• Form 990 Disclosure Requirements Challenge Hospitals, Provide Opportunities, The Health Lawyer, ABA Health Law Section, Vol. 21, No. 3, 2009
• Navigating the Stark Law's Changing Landscape: Implications for Transactions, Business Law & Governance, 2008
• IRS Launches College and University Compliance Project; Distributes Compliance Questionnaires, 2008
• IRS To Send Questionnaires to 400 Colleges and Universities Nationwide, 2008
• New Tax Whistleblower Regulations Allow Disclosure of Return Information, Hint at Increased Coordination with Whistleblowers, Tax & Finance Newsletter (AHLA), Vol. 9, No. 2, p. 13, 2008
• Physician and Billing Company Agreement Constitutes Prohibited Fee Splitting, Illinois Healthcare Law (Illinois Association of Healthcare Attorneys), Vol. 31, Nos. 6 & 7, p. 2, 2008
• Form 990 Draft Instructions Need Refinement to Present an Accurate Picture of Tax-Exempt Health Care Organizations, coauthor, BNA Health Law Reporter, Vol. 17, No. 25, p. 857, 2008
• Pros, Cons and Further Questions on the AMC Exception, Health Lawyers Weekly (AHLA), Vol. 6, No. 20, 2008
• Episode II: IRS Issues Revised Draft Instructions for Final Form 990, Health Lawyers Weekly, Vol. 6, No. 18, 2008
• A FIN 48 Primer for Tax-Exempt Healthcare Organizations, Bloomberg Law Reports – Health Law, Vol. 1, No. 3, 2008
• Tax Compliance for the New Millennium: IRS Releases Discussion Draft of Redesigned Form 990, Part 2, HCCA Compliance Today, Vol. 9, No. 10, 2007
• Tax Compliance for the New Millennium: IRS Releases Discussion Draft of Redesigned Form 990, Part 1, HCCA Compliance Today, Vol. 9, No. 9, 2007
• Stark Phase III: Is The Third Time The Charm?, AHLA's Health Lawyers Weekly, Vol. 5, Iss. 35, 2007
• Stark on the Fast Track: Separate Rulemaking Threatens Many Common Deals, 2007
• IRS Mandates Heightened Transparency in Redesigned Form 990, Health Lawyers News, Volume 11, Number 8, 2007
• Gifts and Incidental Benefits to Staff Physicians, Hospitals & Health Systems Rx, American Health Lawyers Association, Vol. 9 Iss. 2, 2007
• The Dollars and Sense of Executive Compensation, HCCA Compliance Today, Vol. 9, No. 4, 2007
• IRS Issues Executive Compensation Initiative Report, BNA's Health Law Reporter, 2007
• Best Practices in Nonprofit Governance: Dealing with "Voluntary" Reforms, 2007
• Current Perspectives on Healthcare Governance, Health Lawyers News, American Health Lawyers Association, 2007
• Caracci Drives Home Lessons on Excess Benefit Rules, Taxation of Exempts, Volume 18/Issue 4, The Thomson Legal & Regulatory Group, 2007
• Multimillion-Dollar Tax on Excess Benefits Overturned, 2006
• IRS Mails Community Benefit Questionnaires, 2006
• Nonprofit Panel Releases Report on Transparency, Governance, and Accountability, 2006
• Medicare Issues New Proposed Rules Regarding Inpatient Prospective Payment System, 2006
• IRS to Send Community Benefit Questionnaires to 600 Hospitals Nationwide, 2006
• Conversion of Not-for-Profit Health Care Organizations, BNA's Health Law & Business Series, 2004
• Client Update: Charity Care Class Actions, Aon Financial Risk HealthLine, 2004
• AHLA Seeks Clarification on Malpractice Insurance – Part Two, Medical Malpractice Law & Strategy, Vol. 21, No. 9, p. 3, 2004
• Letter Ruling Alert, The Exempt Organizations Tax Review, Vol. 45, No. 1, p. 107, 2004
• Nonprofit Corporate Responsibility Update, Aon Financial Risk HealthLine, 2004
• AHLA Seeks Clarification on Malpractice Insurance – Part One, Medical Malpractice Law & Strategy, Vol. 21, No. 8, p. 1, 2004
• Post-Tax Day Bonus for Ancillary Joint Ventures: Revenue Ruling 2004-51, Health Lawyers Weekly (AHLA), Vol. 2, No. 21, 2004
• The Section 501(m) Regulations Project Stares Down the Barrel of a Conundrum, Taxation of Exempts, Vol. 15, No. 3, p. 99, 2003
• The St. David’s Decision: Where Do We Go From Here?, Health Lawyers Weekly (AHLA), Vol. 1, No. 32, 2003
• CareFirst Conversion: A Roadmap for Nonprofit Corporate Responsibility, editor and coauthor, Topical Insight Series (AHLA 2003), 2003
• The Fifth Circuit Rules . . . Not: A Mock Opinion in St. David’s, coauthor, The Exempt Organizations Tax Review, Vol. 40, No. 3, p. 263, 2003
• Letter Ruling Alert, The Exempt Organizations Tax Review, Vol. 39, No. 3, p. 395, 2003
• St. David’s TAM: Goliath’s Hidden Slingshot, The Exempt Organizations Tax Review, Vol. 38, No. 2, p. 195, 2002
• Classifying Physicians as Employees – IRS Keeps Winning, coauthor, Tax & Finance Newsletter (AHLA 2002), Vol. 4, No. 1, p. 4, 2002
• Redefining Joint Venture Control Requirements: St. David’s vs. Goliath?, The Exempt Organizations Tax Review, Vol. 37, No. 2, p. 255, 2002
• Sta-home Stays Exempt, Founders Get the Bill, BNA Health Law Reporter, Vol. 11, No. 25, p. 916, 2002
• Lessons for Healthcare from Enron: A Best Practices Handbook, editor and contributing author, American Health Lawyers Association, 2002
• E-mail Alert: Tax Court Issues First Intermediate Sanctions Opinion, American Health Lawyers Association, 2002
• The IRS and the Internet: New Issues for Tax-exempt Organizations, Healthcare Financial Management, p. 46, 2002
• Assessing the Provider Side of Managed Care Risk, Taxation of Exempts, Vol. 13, No. 4, p. 167, 2002
• TBOR2 Compliance Plans: From Rebuttable Presumption to Enforcement, Journal of Health Law, Vol. 34, No. 4, p. 567, 2001
• Ruling Approves a ‘Good’ Health Care Joint Venture, Taxation of Exempts, Vol. 13, No. 1, p. 33, 2001
• Member Briefing: TBOR2 Temporary Regulations, coauthor, American Health Lawyers Association, 2001
• Joint Venture Partner Still Taxable: IRS Wins Again in Redlands, American Health Lawyers Association Tax and Finance SISLC Newsletter, Vol. 2, No. 1, p. 1, 2001
• An HMO Wins the Insurance Battle, But Will HMOs Lose the War?, Journal of Taxation of Exempt Organizations, Vol. 12, No. 4, p. 145, 2001
• TBOR2 Temporary Regulations: Clarification and Modification of the Proposed Rules, BNA Health Law Reporter, Vol. 10, no. 8, p. 316, 2001
• What the IRS Is Examining in CEP Audits of Health Care Organizations, Journal of Taxation of Exempt Organizations, Vol. 11, No. 5, p. 201, 2000
• Physician Recruitment & Retention: Reconciling Legal Tensions Between Tax Law and Fraud & Abuse (American Health Lawyers Association, Practice Guide, 2nd Ed.), 1999
• Applying the Student FICA Exclusion to Medical Residents, Michigan Tax Lawyer, Vol. 26, No. 3, p. 20, 1999
• Nonprofit Joint Ventures After Redlands, Health Care Business, Vol. 2, No. 5, 1999
• Member Briefing: The Redlands Case, American Health Lawyers Association, 1999
• HMO Exemption Revocation Signals New Approach to Section 501(m) Enforcement, Journal of Taxation of Exempt Organizations, Vol. 11, No. 1, p. 12, 1999
• Proposed TBOR2 Regulations: Guidance on the Eve of Enforcement, BNA Health Law Reporter, Vol. 7, No. 39, p. 1558, 1998
• Revenue Ruling 98-15: Dimming the Future of All Nonprofit Joint Ventures?, The Exempt Organization Tax Review, Vol. 20, No. 3, p. 405 (June 1998); Tax Notes Today, 128-101 (July 6, 1998); Journal of Health and Hospital Law, Vol. 31, No. 2, p. 71 (June 1998), 1998
• HCFA Expands, Clarifies Self-Referral Prohibition in Proposed Rule, coauthor, BNA Health Law Reporter, Vol. 7, No. 8, p. 299, 1998
• The Rocky Road of Ancillary Services Joint Ventures, BNA Health Law Reporter, Vol. 6, No. 44, p. 1723 and BNA Fraud Reporter, 1997
• When is a True Parent-Subsidiary Structure a JOA?, The Exempt Organization Tax Review, Vol. 18, No. 2, p. 219, 1997
• IRS Adopts Facts and Circumstances Approach for JOAs--Part Two, coauthor, The Exempt Organization Tax Review, Vol. 17, No. 3, p. 391, 1997
• Overview of Health Care Regulatory Provisions of 1997 Tax Bill, The Health Lawyer (The ABA Health Law Section), Vol. 10, No. 1, p. 1, 1997
• IRS Issues Physician Recruitment Revenue Ruling, The Exempt Organization Tax Review, Vol. 17, No. 1, p. 103, 1997
• IRS Guidance on Physician Recruitment: From the Seeds of Herrmann Hospital to the Proposed and Final Rulings and Beyond, Journal of Health and Hospital Law, Vol. 30, No. 2, p. 75, 1997
• More Taxpayers Bill of Rights 2: Implications for Physicians and Administrators, Michigan Health & Hospitals, Vol. 33, No. 1, p. 25, 1997
• Changing Fiduciary Duties in the Nonprofit Sector, BNA Health Law Reporter, Vol. 5, No. 47, p. 1765, 1996
• IRS Applies Conflicts of Interest Rules to Clinic Exemption and Compensation Decisions, The Exempt Organization Tax Review, Vol. 15, No. 3, p. 357, 1996
• New Law Imposes Intermediate Sanctions Against Health Care Providers for Excess Compensation, Michigan Health Law Newsletter, p. 2, 1996
• IRS Adopts Facts and Circumstances Approach for JOAs--Part One, coauthor, The Exempt Organization Tax Review, Vol. 14, No. 3, p. 403, 1996
• Impact of the Taxpayer Bill of Rights 2 on Exempt Organizations, TAXES: The Tax Magazine (CCH), Vol. 74, No. 8, p. 467, 1996
• Practical End to Impractical 20% Safe Harbor, BNA Health Law Reporter, Vol. 5, No. 21, p. 799, 1996
• IRS Applies Community Need Analysis to Statewide Recruitment Program, coauthor, The Exempt Organization Tax Review, Vol. 13, No. 5, p. 749, 1996
• IRS Approves Statewide Recruitment Program and Conversion to Directorship Form of Governance, coauthor, Health Law Digest, vol. 24, no. 5, p. 95, 1996
• Exempt Hospital Affiliations: Bond and UBIT Issues -- Part Two, coauthor, The Exempt Organization Tax Review, Vol. 13, No. 2, p. 215, 1996
• Proposed IRS Physician Recruitment Ruling, Health Progress, Vol. 77, No. 1, p. 52, 1996
• Employee Status of Physicians Following EKG TAMs, Health Law Digest, vol. 24, no. 1, p. 3, 1996
• IRS Rules Hospital JOA Will Not Result in Private Use of Bond-Financed Facilities or Create Any Unrelated Trade or Business, coauthor, Health Law Digest, vol. 23, no. 12, p. 71, 1995
• Final Stark Law Regulations Issued, coauthor, p. 7, 1995
• IRS Views on Physician Control of Integrated Networks, Healthcare Financial Management, p. 30, 1995
• HCFA's Final Rules on Stark I Fail to Resolve Some Ambiguities, coauthor, BNA Health Law Reporter, Vol. 4, No. 37, p. 1432 (Sept. 21, 1995) and BNA Medicare Report, Vol. 6, No. 37, p. 1103 (Sept. 22, 1995), 1995
• Dangerous and Increasing Reach of the Illegality Doctrine, The Exempt Organization Tax Review, Vol. 11, No. 6, p. 1211, 1995
• Community Benefits of PHO and MSO Participation, Journal of Health and Hospital Law, Vol. 28, No. 3, p. 129, 1995
• Compensation and Fraud Issues Trigger First Health Care Audit Revocation of the 1990s, Journal of Taxation of Exempt Organizations, Vol. 6, No. 6, p. 259, 1995
• Reasonableness Is Key Standard In IRS Proposed Physician Recruitment Ruling, BNA Health Law Reporter, Vol. 4, No. 15, p. 590, 1995
• Exempt Hospital Affiliations: Bond and UBIT Issues, The Exempt Organization Tax Review, Vol. 11, No. 4, p. 709, 1995
• Physician Recruitment & Retention: Reconciling Legal Tensions Between Tax Law And Fraud & Abuse (National Health Lawyers Association, Legal Analysis Plus: A+ Monograph Series, No. 1, 1995), 1995
• Impact of Taxable PHOs and MSOs on a Hospital's Tax-Exempt Status, The Exempt Organization Tax Review, Vol. 10, No. 4, p. 887, 1994
• Tax-Exempt Status of Hospitals and Physician "Control", Journal of Health and Hospital Law, Vol. 27, No. 9, p. 257, 1994
• Physician 'Control' and Section 501(c)(3) Tax-Exempt Status: When a Minority Interest Equals a Majority Interest, The Exempt Organization Tax Review, Vol. 10, No. 1, p. 121, 1994
• IRS Grants Tax-Exempt Status to Integrated Delivery System Component, a Clinic Subsidiary of Health Care System, Health Law Digest, vol. 22, no. 3, p. 65, 1994
• Self-Insurance for Professional and Comprehensive General Liability -- Regulatory, Tax and Reimbursement Implications, National Health Lawyers Association Seminar, 1986
• The Union's Right to Information at the Expense of Employees' Privacy Rights, 15 University of Toledo Law Review No. 2, p. 755, 1984

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