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2015 CONFERENCE
MNCPA and HFMA
HEALTH CARE CONFERENCE
February 18, 2015
Earle Brown Heritage Center
Brooklyn Center, MN
IN NETWORK
GET FULL COVERAGE ON CRITICAL ISSUES
EARLY BIRD
Register by Jan. 30
and save $50!
REGISTER NOW!
www.mncpa.org/cpe/xhcc
MNCPA and HFMA
HEALTH CARE CONFERENCE
IN NETWORK
GET FULL COVERAGE ON CRITICAL ISSUES
Status quo? There’s no such thing in the current health care
environment. While the Affordable Care Act gets the most press,
the industry’s financial leaders know it’s only the tip of the iceberg.
The MNCPA and HFMA Health Care Conference, designed by your
professional peers, provides you with essential updates, practical
guidance and valuable insights on all of the latest developments and
challenges facing today’s health care organizations.
Who should attend this conference?
This conference is designed especially for CPAs and financial management
leaders who:
• Work for health care providers including hospitals, clinics and care facilities
• Work for health care payers including insurance carriers and
other third-party payers
• Provide advisory or consulting services for health care providers and payers
What are the top reasons to attend?
As a conference attendee, you can expect to:
1. Get essential industry updates and practical guidance
2. Learn from health care leaders and experts
3. Customize your educational experience with breakout sessions
4. Earn up to 8 CPE and 1 ethics credits
5. Connect with your professional peers and grow your network
How do I sign up?
Register online at www.mncpa.org/cpe/xhcc or complete and submit the
registration form on the inside back cover. To qualify for the early bird fee and
save $50, be sure to register by Friday, Jan. 30.
This conference is brought to you by two professional associations that understand
the unique educational needs of CPAs and financial management leaders – the
Minnesota Society of Certified Public Accountants (MNCPA) and the Healthcare
Financial Management Association (HFMA) Minnesota Chapter.
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MNCPA and HFMA Health Care Conference | February 18
SAVE $50! Register by Jan. 30.
SCHEDULE AT A GLANCE
Wednesday, February 18
8 – 8:30 a.m.
Check-in, Continental Breakfast
8:30 – 9:20 a.m.
A1. Leading in Times of Change
Scott Carbonara, The Leadership Therapist, Spiritus Communications, Inc.
9:25 – 10:40 a.m.
B1. Medicare Reimbursement Update:
Navigating Key Payment Issues
Eddie Phibbs, Eide Bailly LLP
Ryan White, Eide Bailly LLP
10:40 – 10:55 a.m.
Refreshment Break
10:55 a.m. – 12:10 p.m.
C1. Cost Containment Challenges
in Health Care: A Panel Discussion
Moderator
Charles Esler,
Hennepin County Medical Center
Panelists
William Fenske, Rice Memorial Hospital
Sarah Gustafson,
Grand Itasca Clinic & Hospital
Larry Kryzaniak,
Hennepin County Medical Center
B.J. Miller, Park Nicollet Health Services
12:10 – 1 p.m.
Lunch
1 – 1:50 p.m.
D1. Health Care Fraud and Ethics
Jason Olson, Eide Bailly LLP
Brook Schaub, Eide Bailly LLP
1 ETHICS
D2. Revenue Recognition and More:
Accounting Update for Health
Care Entities
Dan Vandenberghe, McGladrey LLP
1:55 – 3:10 p.m.
E1. Cybersecurity: Safeguarding Against
Harmful Threats
Gregory Schu, McGladrey LLP
E2. ICD-10: Onward We Go, Again, Still
Shelly Walters, Optum360°
3:10 – 3:25 p.m.
Refreshment Break
3:25 – 4:40 p.m.
F1. ACOs, CINs, Integrated Care
Delivery: Emerging Concepts and
Reimbursement Implications
Perry Hanson, Eide Bailly LLP
4:40 – 5:40 p.m.
Social Hour
Sponsored by:
B2. 3Rs: Accounting and Implementation
Challenges of the Premium
Stabilization Programs
Patrick Dooling, Deloitte & Touche LLP
Todd Sherman, Deloitte Consulting LLP
C2. Population Health:
What Does That Mean?
Tammy Kritzer, CliftonLarsonAllen LLP
F2. Tax-Exempt Update: Recent Events,
Changes and Trends
Kurt Bennion, CliftonLarsonAllen LLP
www.mncpa.org/cpe/xhcc3
WEDNESDAY, FEBRUARY 18
8 – 8:30 a.m. | Check-in, Continental Breakfast
8:30 – 9:20 a.m. | Keynote
A1. Leading in Times of Change
Scott Carbonara, The Leadership Therapist, Spiritus Communications, Inc., Hillsborough, NC
HIPAA. ICD-10. Health care reform. Decreasing reimbursement rates. You can spend
hours, days or even months mastering any one of these challenges. And before you
know it, another big development arrives. As a health care leader, you are relied upon
for answers. Are you prepared to lead yourself – and others – in times of change? Are
you focusing on the big picture? In this thought-provoking session, learn how to connect,
collaborate and integrate lessons from the people-side of change. Discover why accepting change is
not enough, how to accelerate the change-readiness of those around you and how to use five
practical, positive psychology-based tools to build resilience.
NASBA Field of Study: Personal Development
9:25 – 10:40 a.m. | Breakout Sessions B
B1.Medicare Reimbursement Update: Navigating Key Payment Issues
Eddie Phibbs, CPA, Eide Bailly LLP, Minneapolis, MN
Ryan White, Eide Bailly LLP, Greenwood Village, CO
Medicare regulations can be tricky, especially when navigating the payment and reimbursement
issues affecting health care entities. Here’s your chance to gain a better understanding of the Medicare
cost report and recent regulatory changes for federal fiscal year 2015. Learn about the key concerns
surrounding provider-based clinics, electronic health records, HIT payments and more.
NASBA Field of Study: Specialized Knowledge & Applications
B2.3Rs: Accounting and Implementation Challenges of the Premium
Stabilization Programs
Patrick D. Dooling, Deloitte & Touche LLP, Hartford, CT
Todd Sherman, FSA, MAAA, Deloitte Consulting LLP, Milwaukee, WI
Looking for insights on the Affordable Care Act’s premium stabilization programs: risk
adjustment, risk corridor and reinsurance (a.k.a. the 3Rs)? This is the session for you. Examine
the implementation considerations and challenges that payers faced in 2014 including data
considerations, timing challenges, the role of third-party data and studies, the financial interplay
among the 3Rs, and the interaction between the 3Rs and other programs like the minimum
medical loss ratio requirements. Plus, explore best practices for auditing the 3Rs from both
accounting and actuarial perspectives.
NASBA Field of Study: Specialized Knowledge & Applications
10:40 – 10:55 a.m. | Refreshment Break
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MNCPA and HFMA Health Care Conference | February 18
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10:55 a.m. – 12:10 p.m. | Breakout Sessions C
C1. Cost Containment Challenges in Health Care: A Panel Discussion
Moderator
Charles M. Esler, CPA, Hennepin County Medical Center, Minneapolis, MN
Panelists
William W. Fenske, Rice Memorial Hospital, Willmar, MN
Sarah Gustafson, Grand Itasca Clinic & Hospital, Grand Rapids, MN
Larry Kryzaniak, MS, Hennepin County Medical Center, Minneapolis, MN
B.J. Miller, Park Nicollet Health Services, St. Louis Park, MN
In today’s health care environment, the costs of doing business fall under the watchful eye of
stakeholders, government and the general public. How can providers contain ever-expanding costs
without sacrificing quality of service? In this interactive session, financial leaders from various
health care backgrounds compare and contrast ways to control costs in an environment where
payment structures are continuously evolving. Learn about recent cost trends, cost management
strategies, future cost impacts and more.
NASBA Field of Study: Specialized Knowledge & Applications
C2. Population Health: What Does That Mean?
Tammy Kritzer, CliftonLarsonAllen LLP, Austin, MN
Many organizations are at various stages of developing and implementing population health
strategies. In this informative session, learn how to translate the population health pyramid and
consider a scalable approach to transforming the care delivery model to meet the diverse needs of
a population. Explore lessons learned from early adaptors and look at next steps for organizations
to consider as they continue to advance population health management concepts.
NASBA Field of Study: Specialized Knowledge & Applications
12:10 – 1 p.m. | Lunch
1 – 1:50 p.m. | Breakout Sessions D
D1. Health Care Fraud and Ethics
1 ETHICS
Jason W. Olson, MBA, CPA/CFF, CFE, CFI, Eide Bailly LLP, Minneapolis, MN
Brook T. Schaub, CEDS, Eide Bailly LLP, Minneapolis, MN
No matter how big or small, every organization is vulnerable to fraud. This engaging session digs
into a health care fraud event involving the misappropriation of almost $1 million in inventory
over four years. Through case study and discussion, discover how the fraud was perpetrated,
investigated and ultimately resolved. Explore the ethical dilemmas faced by those involved to learn
why the fraud was committed and how it might have been prevented.
NASBA Field of Study: Ethics (Behavioral)
D2. Revenue Recognition and More:
Accounting Update for Health Care Entities
Dan Vandenberghe, CPA, McGladrey LLP, Minneapolis, MN
What do recent developments in accounting mean for today’s health care entities? Find out in this
essential update session that covers the latest standard changes affecting for-profit, not-for-profit
and governmental health care organizations. Learn about the new revenue recognition standards,
ASU 2014-09 and the current status of AICPA Health Care Task Force activities, the final lease
accounting standard expected this year, proposed changes by the FASB Not-for-Profit Advisory
Committee, and more.
NASBA Field of Study: Accounting
www.mncpa.org/cpe/xhcc5
1:55 – 3:10 p.m. | Breakout Sessions E
E1. Cybersecurity: Safeguarding Against Harmful Threats
Gregory Schu, CPA, McGladrey LLP, Minneapolis, MN
Cyberattack. It’s a question of when, not if. Is your health care organization prepared for the
inevitable security breach? Does it have proper safeguards in place to protect its data? This session
highlights important cybersecurity considerations including readiness and risk assessment, testing
and monitoring, training and awareness, frameworks and compliance requirements, incident
response plans, and the responsibilities of the external auditor.
NASBA Field of Study: Specialized Knowledge & Applications
E2. ICD-10: Onward We Go, Again, Still
Shelly A. Walters, MHA, Optum360°, Eden Prairie, MN
This practical session provides timely updates on ICD-10 and explores the lessons learned from
strategies implemented across health care entities. See what organizations have discovered about
communication and awareness, education and training, revenue cycle mitigation, coding, and
mapping and translation. Learn about post-implementation considerations, the cost of ICD-10,
documentation concepts, and recommended next steps.
NASBA Field of Study: Specialized Knowledge & Applications
3:10 – 3:25 p.m. | Refreshment Break
3:25 – 4:40 p.m. | Breakout Sessions F
F1. ACOs, CINs, Integrated Care Delivery: Emerging Concepts and
Reimbursement Implications
Perry R. Hanson, MHA, Eide Bailly LLP, Minneapolis, MN
The combined forces of national health care reform and consumer demand for value are resulting
in the need for a serious review of coordinated care delivery principles and practices. Learn more
about the transformation of the health care industry – including accountable care organizations to
clinically integrated networks – as you explore key change drivers, organizational alternatives and
emerging payer reimbursement implications. Find out how all of these factors support the necessity
for hospitals, physicians and integrated delivery systems to remain relevant to their stakeholders.
NASBA Field of Study: Specialized Knowledge & Applications
F2. Tax-Exempt Update: Recent Events, Changes and Trends
Kurt J. Bennion, CPA, CliftonLarsonAllen LLP, Minneapolis, MN
What impacts do the latest IRS initiatives, legislative activities, judicial decisions and other events
have on Minnesota’s tax-exempt health care organizations? What are the key changes in the 2014
Form 990 and its schedules? Get the answers to these questions and more in this informative
session. Topics of interest include the tax implications of telehealth services, Schedule H reporting
changes, the tax-exempt and charitable status of subsidiaries, and Minnesota Department of
Revenue examinations.
NASBA Field of Study: Taxes
4:40 – 5:40 p.m. | Special Event
Social Hour
Join the conference planning task force and fellow attendees for drinks and appetizers after the last
session of the day. Relax and unwind while enjoying good company and lively conversation with
your professional peers. Pre-registration is strongly encouraged.
Sponsored by:
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MNCPA and HFMA Health Care Conference | February 18
SAVE $50! Register by Jan. 30.
HFMA MINNESOTA CHAPTER SPONSORS
PLATINUM SPONSORS
GOLD SPONSORS
SILVER SPONSORS
www.mncpa.org/cpe/xhcc7
SPEAKERS
Kurt J. Bennion, CPA, is an engagement director at CliftonLarsonAllen LLP. He
specializes in the tax and exemption issues facing tax-exempt organizations. Bennion’s
expertise includes addressing recent developments in laws and regulations that impact
tax-exempt organizations.
Scott Carbonara, a.k.a. The Leadership Therapist, is a keynote speaker, trainer and
consultant with Spiritus Communications, Inc. He is also the author of several books
and training programs including “A Manager’s Guide to Employee Engagement.”
Previously, Carbonara was the executive chief-of-staff of a multibillion-dollar company
where he addressed a skyrocketing 38 percent attrition rate and led his team in
reducing it to an unprecedented 6.5 percent.
Patrick D. Dooling, an audit senior manager at Deloitte & Touche LLP in Hartford,
Connecticut, has 10 years of experience serving clients in health care and insurance
industries such as UnitedHealth Group, Inc.; Blue Cross Blue Shield of Michigan;
and Great West Life and Annuity Insurance Company. His current projects include
managing the audit of a national health insurer and assisting clients with challenges
resulting from health care reform.
Charles M. Esler, CPA, is the controller at Hennepin Healthcare System, doing business
as Hennepin County Medical Center. Previously, Esler held a finance and accounting
position at Hennepin Faculty Associates (the Physicians of HCMC) and was an assurance
auditor in the health care/governmental/not-for-profit sector for McGladrey.
William W. Fenske is the CFO at Rice Memorial Hospital in Willmar. His 29 years of
health care experience include strategic planning, development and integration of health
care providers through mergers, acquisitions and joint ventures. He is also an adjunct
faculty member at Saint Mary’s University of Minnesota and South Central College.
Previously, Fenske held C-level positions with a variety of health care providers ranging
from a small critical access hospital to a large integrated health care delivery system.
Sarah Gustafson is vice president of finance at Grand Itasca Clinic & Hospital in
Grand Rapids. She also serves as the current president of the Healthcare Financial
Management Association (HFMA) Minnesota Chapter. Prior to joining Grand Itasca in
2007, Gustafson held various leadership positions in the public accounting profession
and later served as director of finance for Pembina County Memorial Hospital in
Cavalier, North Dakota.
Perry R. Hanson, MHA, is the director of health care organizational consulting
for Eide Bailly LLP. He has more than 25 years of experience in organizational
development and design consulting for physician and hospital integrations and medical
group practice formations. For more than 13 of those years, Hanson served as the
administrator of several large multispecialty group practices.
Tammy Kritzer, principal in the health care group at CliftonLarsonAllen LLP, has more
than 20 years of experience working with hospitals and health systems. Previously,
she worked with multiple integrated health systems in a variety of roles including vice
president, operations administrator and compliance officer.
Larry Kryzaniak, MS, is CFO at Hennepin County Medical Center. Previously, he
served as executive vice president responsible for financial operations in Allina Health
System’s hospitals and clinics division.
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MNCPA and HFMA Health Care Conference | February 18
SAVE $50! Register by Jan. 30.
B.J. Miller, senior director of performance and planning at Park Nicollet Health
Services, has 20 years of experience helping health care providers evaluate new
business opportunities, create financial forecasts, and monitor and improve financial
results. Previously, Miller was a health care strategist with Kurt Salmon Associates,
where he partnered with executive leaders at health systems, hospitals, and physician
groups to help them with their strategic challenges.
Jason W. Olson, MBA, CPA/CFF, CFE, CFI, is a senior manager in the forensic and
valuation practice at Eide Bailly LLP. He specializes in fraud prevention, detection and
investigation services.
Eddie Phibbs, CPA, is the director of health care payment strategies at Eide Bailly
LLP. He has more than 18 years of reimbursement experience, working with a variety
of health systems throughout the country to improve their Medicare and Medicaid
reimbursement. Phibbs also assists clients with cost report preparation and review,
wage index assessments, occupational mix studies and Medicare bad debts.
Brook T. Schaub, CEDS, is a manager in the forensic and valuation practice at Eide
Bailly LLP. He has a background in law enforcement, having worked for the Saint Paul
Police Department until he retired in 2003. Brook assisted the Minnesota Legislature
in rewriting several statutes related to electronic evidence and wrote the initial federal
grant that started the Minnesota Internet Crimes Against Children Task Force.
Gregory Schu, CPA, partner in the technology risk advisory services practice at
McGladrey LLP, provides organizations with IT risk management, governance and
regulatory compliance services. He is also involved in security assessments for financial
and operational systems that impact an organization’s reporting and customer data.
Schu’s consulting experience includes helping clients fulfill the requirements of the
Sarbanes-Oxley Act, Payment Card Industry (PCI) and Service Organization’s Control
(SOC) standards.
Todd Sherman, FSA, MAAA, a manager at Deloitte Consulting LLP, has over 13
years of experience in the health insurance industry. He provides audit support and a
variety of consulting services for national and regional health plans, health insurance
companies, and life insurance companies. Previously, Sherman worked for a national
health insurance company.
Dan Vandenberghe, CPA, an assurance partner at McGladrey LLP, is the national
leader of the firm’s health care practice. He has 35 years of experience in providing
advice, consultation, reimbursement and audit services to hospitals, clinics, nursing
homes, senior housing, HMOs, foundations, health insurance companies and other
related organizations. Vandenberghe is also a member of the AICPA Health Care
Entities Revenue Recognition Task Force that is helping to implement the revenue
recognition standards of ASC 2014-09 as it applies to health care entities.
Shelly A. Walters, MHA, director and ICD-10 project manager in the provider
consulting practice of Optum360°, has more than 16 years of experience in end-toend health care revenue cycle and leadership roles. Since 2011, her focus has been on
ICD-10, delivering value through client assessments, budget preparation and planning,
work product development, and communication and awareness, as well as managing
and delivering on ICD-10 transformation across acute and ambulatory settings.
Ryan White, senior manager in the health care consulting practice of Eide Bailly LLP,
has more than 10 years of experience in health care finance, working with a variety
of entities ranging in size from large, national systems to free-standing clinics. He
assists clients with financial and operational analyses as well as Medicare and Medicaid
reimbursement issues including cost reports and regulatory compliance.
www.mncpa.org/cpe/xhcc9
GENERAL INFORMATION
Date and Times
Fees
Wednesday, February 18
Check-in: 8 – 8:30 a.m.
Sessions: 8:30 a.m. – 4:40 p.m.
Social hour: 4:40 – 5:40 p.m.
Early Bird through Jan. 30:
$299 nonmember/member
Location
Cancellation and Refund Policy
Earle Brown Heritage Center
6155 Earle Brown Dr.
Brooklyn Center, MN 55430
763-569-6300 / 1-800-524-0239
Visit www.mncpa.org/cpe/xhcc
for map and driving directions.
Hotel
Embassy Suites Minneapolis - North
6300 Earle Brown Dr.
Brooklyn Center, MN 55430
763-560-2700
Visit www.mncpa.org/confhotel and use
corporate account number 0560031214 to
receive the $119 MNCPA conference rate.
Meals and Refreshments
Continental breakfast, refreshments and lunch
are provided. Please notify the MNCPA of any
dietary restrictions or vegetarian preferences
when you submit your registration.
What to Wear
Most conference attendees wear comfortable
business or business casual clothing.
You may wish to dress in layers as room
temperatures can vary.
Conference Materials
Manuals with all session handouts will be
provided at the conference. Most session
handouts will also be available for download
from the MNCPA website about one week prior
to the conference. Only paid registrants will be
able to access this online service.
Visit www.mncpa.org/materials to download
session handouts.
Photo Disclaimer: Photographs may be taken at
MNCPA events and used in Society marketing. Full
policy is available at www.mncpa.org/photouse.
10
Standard after Jan. 30:
$349 nonmember/member
Receive a full refund if you cancel your
registration by 4 p.m. on Thursday, Feb. 12.
Continuing Education Credits
The Minnesota Society of Certified Public
Accountants (MNCPA) is a Minnesota Board
of Accountancy approved sponsor of continuing
professional education (CPE) under Minnesota
Board of Accountancy Rule 1105.3100, Subpart D.
CPE: 8 hours
Ethics: 1 hour available (must attend session D1)
Personal Development: According to
Minnesota Board of Accountancy rules, only
24 personal development credits are allowed per
three-year CPE reporting period. Please note:
The opening keynote session, A1. Leading in
Times of Change, counts as one (1) hour toward
this credit limitation.
Certificate of Attendance
Your certificate of attendance (a.k.a. CPE
transcript) will be available by Monday, Feb. 23.
You can access your CPE transcript via the
MNCPA website or request a copy be sent
to you by contacting MNCPA professional
education at 952-831-2707 (option 1) or
registrations@mncpa.org.
Visit www.mncpa.org/transcript to view or
print your CPE transcript.
Event Code
XHCC
Contact Information
Please contact MNCPA professional education
with any questions or concerns regarding the
MNCPA and HFMA Health Care Conference.
Phone:952-831-2707 (option 1)
1-800-331-4288 toll free
Email:registrations@mncpa.org
MNCPA and HFMA Health Care Conference | February 18
SAVE $50! Register by Jan. 30.
REGISTRATION
 YES! Sign me up for the MNCPA and HFMA Health Care Conference.
Fax: Online:www.mncpa.org/cpe/xhcc
Mail:
Minnesota Society of CPAs
1650 W. 82nd St., Suite 600
Bloomington, MN 55431
1-888-487-9931
Phone: 952-831-2707 (option 1)
1-800-331-4288 toll free
Contact Information
NAME
FIRM/COMPANY
ADDRESS
CITY
STATE
PHONE
EMAIL ADDRESS
ZIP
Breakout Session Choices
Please circle the breakout sessions you plan to attend at the conference. You must submit this
information to receive continuing education credits.
B1. Medicare Reimbursement Update: Navigating Key Payment Issues
B2. 3Rs: Accounting and Implementation Challenges of the Premium Stabilization Programs
C1. Cost Containment Challenges in Health Care: A Panel Discussion
C2. Population Health: What Does That Mean?
D1. Health Care Fraud and Ethics 1 ETHICS
D2.Revenue Recognition and More: Accounting Update for Health Care Entities
E1. Cybersecurity: Safeguarding Against Harmful Threats
E2. ICD-10: Onward We Go, Again, Still
F1. ACOs, CINs, Integrated Care Delivery: Emerging Concepts and Reimbursement Implications
F2. Tax-Exempt Update: Recent Events, Changes and Trends
Social Hour RSVP
q Yes, I plan to join the conference planning task force and fellow attendees for complimentary
drinks and appetizers from 4:40 to 5:40 p.m.
Fees
q Early Bird through Jan. 30: $299 nonmember/member
q Standard after Jan. 30: $349 nonmember/member
Payment Information
Type:
q Personal
q Firm/company
Method: q Check (payable to Minnesota Society of CPAs)
q VISA
q Mastercard
q Discover
q Bill me
q American Express
Account #_____________________________________________ Exp. date______________
Signature______________________________________________ Date__________________
Photo Disclaimer:Photographs may be taken at MNCPA events and used in Society marketing.
Full policy is available at www.mncpa.org/photouse.
www.mncpa.org/cpe/xhcc11
www.mncpa.org/cpe/xhcc
ff Enjoy a free social hour with fellow attendees
ff Earn up to 8 CPE and 1 ethics credits
Plus:
ff Population health, cybersecurity, fraud, and more
ff IRS initiatives affecting tax-exempt organizations
ff ICD-10 considerations, concepts and next steps
ff Revenue recognition and other accounting changes
ff Cost containment strategies
ff ACA premium stabilization program challenges
ff Industry trends affecting providers and payers
Get full coverage on critical health care issues including:
February 18, 2015
Earle Brown Heritage Center
Brooklyn Center, MN
HEALTH CARE CONFERENCE
MNCPA and HFMA
SAVE $50! Register by Friday, Jan. 30.
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TWIN CITIES MN
PERMIT NO 91077