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Resource Listings

Articles

The Tax Man Cometh: Tax Perils in Physician Recapitalization Transactions

By Roger D. Strode Steven M. Gerenraich Timothy L. Voigtman

This blog explores physician recapitalization transactions and how complex they are and their myriad issues. At Foley, in our representation of both investors in, and sellers of, physician practices, we note how often tax issues become gating items that drive the structural aspects of the transaction.

Articles

The 340B Drug Pricing Program: Key Thing to Know

By Adria Warren, Partner, Foley & Lardner LLP, Anil Shankar, Partner, Foley & Lardner LLP, and Madeline Knight, Associate, Foley & Lardner LLP

Since its inception in 1992, the 340B Drug Pricing Program (340B Program) has provided eligible health care providers (covered entities) access to significant discounts on the cost of outpatient pharmaceuticals from participating manufacturers.

Over the past 15 years, the 340B Program’s size and scope has expanded due to actions by Congress and the federal Health Resources and Services Administration (HRSA). This article provides an overview of the program's current state.

Sample Forms, Policies, and Contracts

Real Estate Purchase Contract

This Commercial Purchase and Sale Agreement was a form revised to fit the buyer’s needs in an eight-figure acquisition. The property was a shopping center including several leases, and the agreement also required assumption of the seller’s loan. The agreement focuses heavily on seller disclosures, representations and warranties, and required provisions at closing. This sample includes a choice-of-law clause selecting the laws of Utah. This sample was published on September 29, 2015, republished on April 3, 2023.