Griffith, Gerald M.

Lawyer Overview

Gerry Griffith practices in the areas of health care transactions, tax-exempt organizations, and regulatory compliance. He also has served as borrower's counsel on several hospital and long-term care bond issues.

Gerry's transactional practice focuses on significant transactions, with an emphasis on joint ventures and acquisitions. His tax-exempt organizations practice concentrates on defending major IRS audits, obtaining rulings in complex cases, and community benefit matters.

Gerry represents multiple health systems in major IRS audits. He also is experienced in structuring complex affiliations, including hospital joint operating agreements and other shared control joint ventures. He has obtained several unique private letter rulings from the IRS, including the first ever ruling approving a nonprofit hospital joint operating agreement (PLR 9609012), and the first hybrid JOA/merger ruling (PLR 199944046).

Gerry also has considerable experience in structuring physician relationships with hospitals, executive compensation, academic medical center relationships, voluntary disclosures, and fraud and abuse and Stark Law compliance. He has represented hospital systems, academic medical centers, physician organizations, health maintenance organizations, and colleges and universities.

Gerry is president-elect and chair of the Programs Committee of the American Health Lawyers Association.  He is also a member of the advisory board for BNA's Health Law Reporter, and he served as chair of the Health Care Law Section of the State Bar of Michigan.

Areas of Practice

• Health Care
• False Claims Act & Qui Tam Defense
• Health Care Compliance Counseling & Regulatory Advice
• Health Care Litigation & Government Investigations Defense
• Health Care Transactions

Representative Cases

• Children's hospital refines compliance program , (2010)
• Health care systems audited by IRS , (2009)
• Health system investigations resolved favorably , (2010)
• Loyola University Health System integrates with Physician Foundation , (2009)
• Medical centers and universities counseled in compliance law
• Not-for-profit health care systems defend putative class actions challenging hospitals' tax-exempt status , (2009)
• Teaching hospital acquires community hospital
• Universities and major academic medical centers to form joint venture for particle beam therapy , (2009)

West Practice Categories

Business Organizations, Disability, Elder Law, Food & Drug Administration, Health & Health Care Law, Hospital Law, Litigation & Appeals, Medicare & Medicaid, Mental Health, Mergers, Acquisitions & Divestitures, Nursing Home, Reorganizations, Social Security -- Disability

Bar Admissions

• Illinois
• Michigan

Education

• U of Michigan - Ann Arbor
• U of Toledo

Published Works

• The New Stark Voluntary Disclosure Protocol—Does It Help Providers?, Health Lawyers Weekly, American Health Lawyers Association, 2010
• Health Care Reform Raises the Stakes for Tax-Exempt Hospitals, 2010
• Provena Covenant Medical Center v. Department of Revenue: Illinois Supreme Court Suggests New, Narrow Tests for Charity Care, 2010
• IRS to Audit Colleges and Universities—A "Lesson Plan" on Preparing for the IRS, 2009
• Colleges and Universities: Is There Impending Interference With the Tax Preferences Applicable to Intercollegiate Sports?, 2009
• 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
• 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, 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
• Member Briefing: IRS Updates Intermediate Sanctions Guidance, American Health Lawyers Association, 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
• TBOR2 Temporary Regulations: Clarification and Modification of the Proposed Rules, BNA Health Law Reporter, Vol. 10, no. 8, p. 316, 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
• 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
• Applying the Student FICA Exclusion to Medical Residents, Michigan Tax Lawyer, Vol. 26, No. 3, p. 20, 1999
• Physician Recruitment & Retention: Reconciling Legal Tensions Between Tax Law and Fraud & Abuse (American Health Lawyers Association, Practice Guide, 2nd Ed.), 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
• 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 Adopts Facts and Circumstances Approach for JOAs--Part Two, coauthor, The Exempt Organization Tax Review, Vol. 17, No. 3, p. 391, 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 Approves Statewide Recruitment Program and Conversion to Directorship Form of Governance, coauthor, Health Law Digest, vol. 24, no. 5, p. 95, 1996
• IRS Applies Community Need Analysis to Statewide Recruitment Program, coauthor, The Exempt Organization Tax Review, Vol. 13, No. 5, p. 749, 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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