The Legal Environment of Physician Compensation

Authors

  • Krishnamurthy Surysekar Associate Professor in the School of Accounting, College of Business at Florida International University in Miami, Fl
  • Miriam F. Weismann Academic Director of the Healthcare MBA Program in the College of Business and a Clinical Professor in the School of Accounting, College of Business at Florida International University in Miami, FL
  • Dana A. Forgione Janey S. Briscoe Endowed Chair in the Business of Health, and a Professor of Accounting in the College of Business at the University of Texas at San Antonio
  • Jimmy Carmenate Instructor in the School of Accounting, College of Business at Florida International University in Miami, FL

Abstract

We provide a review of the U.S. legal environment that impacts physician compensation plans. We also identify areas where the legal environment places a binding constraint on an organization’s ability to design compensation plans. We review current research on models used for physician compensation, and identify areas for future work.

References

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42 C.F.R. § 411.351.

42 C.F.R. §411.357(p).

42 U.S.C. § 1395nn(e)(2).

66 Fed. Reg. 944-46. (Jan. 4, 2001).

See: 26 C.F.R. § 1.162-7(b) (3) (2004).

The Stark Law is codified at 42 U.S.C. 1395nn.

Wachler, A.B., and Dresevic, A. “Stark II Phase III—‘The Full Picture,’ The Health Lawyer, The American Bar Association Health Law Section, Special Edition, (Sept. 2007).

42 U.S.C. 1320a-7b.

See: 64 FR 63518 (Nov. 19, 1999).

31 U.S.C.§ 3729.

IRS, Internal Revenue Manual, 4.76.3.11.4.3 (Apr. 1, 2003). U.S. Internal Revenue Service. Retrieved Oct. 26, 2015 from: www.irs.gov/irm/part4/irm_04-076-003.html.

Ibid.

IRC§ 4958.

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Published

2015-12-11

Issue

Vol. 42 No. 2: Fall 2015

Section

Articles