Inside IRS Mandatory ACA Reviews: Hospital Readiness
June 25, 2026Join Forvis Mazars for a practical, in-depth guide to the IRS’ mandatory review requirement under Section 9007(c) of the Affordable Care Act (ACA). This webinar will explore the legislative purpose behind the mandatory triennial community-benefit reviews, how the IRS conducts these examinations, key procedures from the Internal Revenue Manual (IRM) 4.70.1, strategies hospitals and their counsel can use to help strengthen documentation and reduce the risk of a compliance action, and step-by-step protocols for responding effectively if a compliance letter or examination notice is received. Real-world examples and recent enforcement trends will also be included.
Learning Objectives
Upon completion of this program, participants should be able to:
- Recall the legislative history, statutory purpose, and scope of the mandatory triennial review requirement under ACA §9007(c).
- Explain how the IRS generally conducts hospital exemption compliance reviews, including the examination process outlined in IRM 4.70.1 and common focus areas.
- Identify compliance, documentation, and community-benefit reporting strategies that tax-exempt hospitals can implement to help reduce the likelihood of receiving an IRS compliance inquiry or examination.
- Recognize common challenges in Schedule H reporting and §501(r) compliance that may increase scrutiny during mandatory reviews.
- Develop practical response protocols and best practices for hospitals that receive an IRS compliance letter or are selected for review.
- State how the mandatory review process has and will likely continue to evolve.
- Discuss current IRS enforcement trends and long-term risk management strategies.
CPE Information
1.00 CPE Credit(s) (pending approval)
One CPE credit (pending approval) in the Specialized Knowledge field of study may be awarded upon verification of participant attendance during live broadcast.
Who’s This For
CEOs, CFOs, COOs, presidents, vice presidents, controllers, and other finance leaders of hospitals and health systems across the United States.
Prerequisites
None
Delivery Method
Group internet-based. Each attendee must be logged in and answer the poll questions to receive CPE credit.
Refund Policy
There is no fee associated with this event.
Program Level
Overview
Recommended Field of Study
Specialized Knowledge
Advanced Preparation
None
If you have concerns or would like information regarding program cancellation policies or CPE credit, contact us at [email protected].
Forvis Mazars, LLP is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.
Presenter(s)
Brian Todd, Garrett Gluth