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Attorney Spotlight

How did a clerkship with Judge Merritt change the way Chris Climo approaches the practice of law? Find out more>


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Experience Spotlight

Primary Care Providers Win Challenge of CMS Interpretation of Enhanced Payment Law

With the help and support of the Tennessee Medical Association, 21 Tennessee physicians of underserved communities joined together and retained Bass, Berry & Sims to file suit against the Centers for Medicare & Medicaid Services to stop improper collection efforts. Our team, led by David King, was successful in halting efforts to recoup TennCare payments that were used legitimately to expand services in communities that needed them. Read more

Tennessee Medical Association & Bass, Berry & Sims

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Thought Leadership

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Thought Leadership Spotlight

Download the Healthcare Fraud & Abuse Review 2017, authored by Bass, Berry & Sims

The Healthcare Fraud & Abuse Review 2017 details all healthcare-related False Claims Act settlements from last year, organized by particular sectors of the healthcare industry. In addition to reviewing all healthcare fraud-related settlements, the Review includes updates on enforcement-related litigation involving the Stark Law and Anti-Kickback Statute, and looks at the continued implications from the government's focus on enforcement efforts involving individual actors in connection with civil and criminal healthcare fraud investigations.

Click here to download the Review.

State & Local Tax Attorneys Examine States' Use of Cost-of-Performance Sourcing to Generate Income

State Tax Notes


March 13, 2018

Bass, Berry & Sims attorneys Mike Sontag, Steve Jasper, and Michael Cottone authored an article for State Tax Notes examining the "increasingly aggressive and inconsistent positions" states are taking regarding cost-of-performance sourcing (COP) and offering suggestions for taxpayers looking to push back against this trend. 

In the article, the authors analyze how "state taxing authorities have sought to take advantage of the uncertainty inherent in the COP standard in several ways," including:

  1. Distinguishing between direct and indirect costs;
  2. Labeling some items as third-party costs;
  3. Choosing between transactional and operational approaches to identifying income-producing activities; and
  4. Selectively imposing alternative apportionment.

Recognizing that the "fundamental problems in the COP method are rooted in the states' incentives to maximize income" and that motivation is unlikely to change, the authors also evaluate remedies states can implement – such as market-based sourcing or proportional COP tests – to avoid many of the problems associated with COP.

The full article, "'Heads I Win, Tails You Lose' Sales Factor Sourcing," was published by State Tax Notes on March 12, 2018, and is available online (subscription required).

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