Gerry Griffith represents clients in health care transactions and tax controversies, focusing on cutting-edge affiliation structures and high-stakes IRS audits for more than 30 years.
Gerry's transactional practice focuses on complex transactions, with an emphasis on joint ventures (domestic and international), joint operating agreements (JOAs), and acquisitions. He has defended leading hospitals, health systems, and managed care plans and other organizations in more than two dozen IRS audits and voluntary disclosures, including walk-in closing agreements and bond compliance checks. He also has obtained several distinctive, favorable private letter rulings from the IRS, including the first ruling approving a nonprofit hospital joint operating agreement (PLR 9609012), the first hybrid JOA/merger ruling (PLR 199944046), and the first and only ruling on excess benefit transactions with physicians (PLR 201336020). In addition, he has considerable experience in nonprofit governance, physician and executive compensation, structuring academic medical center relationships with faculty practice plans, and restructuring hospital-physician transactions for compliance with the Stark Law, Anti-Kickback Statute, and excess benefit transaction rules. He represents some of the premier health care systems in the country, including Henry Ford Health System, Trinity Health, and AMITA Health.
Gerry is a past president of the American Health Lawyers Association (AHLA). He also previously served as chair of the Health Care Law Section (HCLS) of the State Bar of Michigan, president of the Illinois Association of Healthcare Attorneys, and chair of the Great Lakes Area Tax-Exempt/Government Entities Practitioners Council. He is a Fellow of both AHLA and HCLS.
執業經驗
- October 19, 2021
When Good Governance Goes Bad, American Health Lawyers Association Tax Issues for Healthcare Organizations - June 28-30, 2021
Tax Law Update (for Healthcare Organizations), American Health Lawyers Association Virtual Health Law Update and Annual Meeting - March 11, 2021
Stark Law Update for 2021, The Institute of Continuing Legal Education Twenty-Seventh Annual Michigan Health Law Institute (ICLE Seminar) - June 29-July 1, 2020
Tax Law Review (for Healthcare Organizations), American Health Lawyers Association Virtual Health Law Update and Annual Meeting - October 21-22, 2019
Legal Ethics in Governance or the Fox in the Hen House–Tales of Governance Failures and Teachable Moments, American Health Lawyers Association Tax Issues for Healthcare Organizations - June 24-26, 2019
What’s in a Name – The In’s and Out’s of Brand Value, American Health Lawyers Association Health Law Update and Annual Meeting - May 1-3, 2019
How the New Tax Law Impacts Structure and Operations of Exempt Organizations, American Health Lawyers Association Healthcare Transactions Program. - June 25-27, 2018
When Good Deals Go Bad – How to Prevent or Mitigate Excise Taxes and Loss of Exempt Status, American Health Lawyers Association Health Law Update and Annual Meeting. - February 14, 2018
Impact of the New Tax Law on Nonprofit Hospitals and Health Systems - Overview - April 26-28, 2017
Minority Interest Deals: When David Does a Deal with Goliath – The View from Each Side of the Table, American Health Lawyers Association Healthcare Transactions Program - October 19-21, 2016
Absolution from the Seven Deadly Sins: Saving Your Exemption, American Health Lawyers Association Tax Issues for Healthcare Organizations - June 27-29, 2016
Challenging Transactions: Confronting Difficult Regulatory, Tax, Antitrust and Business Issues in Hospital to Hospital Transactions and Hospital-Physician Arrangements, American Health Lawyers Association Health Law Update and Annual Meeting - March 14, 2016
Stark Law Update, The Healthcare Roundtable General Counsel Meeting - February 26, 2016
Hot Issues in Exempt Organization Exams, Moderator, Central Mountain, Great Lakes, Mid-Atlantic, Pacific and Gulf Coast Area TE/GE Councils (Exempt Organizations Group) Joint Annual Meeting - February 24, 2016
Lingering Questions Surrounding the Tax Implications of ACOs/CINs, AHLA Business Law & Governance and Tax & Finance Practice Groups, American Health Lawyers Association - February 8-10, 2016
IRS Audits of Health Care Organizations – Show Me the Money, Physicians and Hospitals Law Institute, American Health Lawyers Association - October 9, 2015
The True Value of Community Benefit Activities—When Is An Ounce of Prevention Really Worth a Pound of Cure? Tax Issues for Healthcare Organizations, American Health Lawyers Association - June 29-30, 2015
Who’s On First? Sorting Out Conflicting Fiduciary Duties in Today’s Extended Family Model Health Care Systems, Health Law Update and Annual Meeting, American Health Lawyers Association - April 16-17, 2015
Quirks, Oddities and One Offs or New Trends? Healthcare Transactions, American Health Lawyers Association - January 28, 2015
Current Provider Alignment Opportunities and Innovative Transaction Strategies, Healthcare Horizons 2015: Accountability and Opportunity, Jones Day 2015 Texas Healthcare Conference - October 20, 2014
Clinically Integrated Organizations, Tax Issues for Healthcare Organizations, American Health Lawyers Association - October 6-7, 2014
Transactional Terrorists: Screening for Regulatory Landmines In Due Diligence, Fraud & Compliance Forum, American Health Lawyers Association - April 10-11, 2014
Emergence of Minority Interest Deals, Healthcare Transactions, American Health Lawyers Association - November 12, 2013
Tackling Tough Issues in Hospital and Physician Transactions, Twenty-Sixth Annual Health Law Symposium, Illinois Association of Healthcare Attorneys - October 21-22, 2013
A Team Approach to Team Audits, Tax Issues for Healthcare Organizations, American Health Lawyers Association - April 12, 2013
Healthcare Transactions Bootcamp Webinar Series, Part V: Financing an Innovative Transaction, American Health Lawyers Association - February 8, 2013
Challenging Exemption, Central Mountain, Great Lakes and Gulf Coast Area TE/GE Councils (Exempt Organizations Group) Joint Annual Meeting - October 17-19, 2012
Masters Class: Tackling the Tough Issues in Transactions and Physician Arrangements, Sixteenth Annual Healthcare Compliance Forum - October 15-16, 2012
Physician Alignment Strategies: Responding to Challenges in the Evolving Healthcare Arena, Tax Issues for Healthcare Organizations, American Health Lawyers Association - June 25-27, 2012
Community Health Needs Assessment, Health Law Update and Annual Meeting, American Health Lawyers Association - March 8-9, 2012
Payment Reform: ACOs, Coordinated Care and Health Reform, Eighteenth Annual Michigan Health Law Institute (ICLE Seminar), The Institute of Continuing Legal Education - February 3, 2012
IRS Whistleblower Office – Update on Exempt Organizations, Central Mountain, Great Lakes and Gulf Coast Area TE/GE Councils (Exempt Organizations Group) Joint Annual Meeting - October 21, 2011
Stark: Mitigating Risks and Strategies in Response to the Self-Disclosure Protocol, 15th Annual Health Care Compliance Forum - February 10-11, 2011
Section 501(r) and Tax Exemption Responsibilities Under ACA, Hospitals and Health Systems Law Institute, American Health Lawyers Association - December 14, 2010
Managing Stark Law Risks Under Health Care Reform, Michigan Health Care Law Section - October 11-12, 2010
Joint Ventures, Tax Issues for Healthcare Organizations, American Health Lawyers Association - July 12, 2010
Nonprofit Joint Ventures: Working with For-Profit Organizations, Lorman Education Services - June 8, 2010
Let’s Go Back To (Policy) School: How to Design an Effective Nonprofit Tax Compliance Program, HCCA Web Conference - January 19, 2010
Design and Implementation of an Effective Nonprofit Tax Compliance Plans, Illinois Hospital Association - September 13-16, 2009
Executive Compensation and Building Incentives, Compliance & Ethics Institute, Society of Corporate Compliance and Ethics - May 19, 2009
Tax: Are Non-Profits Under Attack? Strategies for Tax Compliance, HCCA Web Conference - October 22-24, 2008
Rise of the Tax Law Whistleblowers, Twelfth Annual Healthcare Compliance Forum, panelist, The Biltmore - September 11-12, 2008
Whistleblower and Criminal Exposure from the Tax Returns of Nonprofit Healthcare Organizations, Tax Issues for Healthcare Organizations, American Health Lawyers Association - September 10, 2008
Anatomy of an Audit, Twenty-Sixth Annual Health Law Symposium, panelist, Illinois Association of Healthcare Attorneys - September 9, 2008
FIN 48 Issues for Healthcare, Teleconference, Ohio Hospital Association - July 11, 2008
Comments on Revised Draft Instructions to Form 990, Great Lakes Area Tax-Exempt and Governmental Entities Council Quarterly Meeting, panelist - June 29 - July 2, 2008
Dealing with Income Tax Uncertainties – The Realities and Consequences of FIN 48. Health Law Update and Annual Meeting, panelist, American Health Lawyers Association - May 21, 2008
FIN 48 Panel, Nonprofit Organizations: State & Federal Perspectives, panelist, Ohio State Bar Association - May 21, 2008
Transactional Panel, Nonprofit Organizations: State & Federal Perspectives, panelist, Ohio State Bar Association - May 20, 2008
Tax Issues For Colleges and Universities To Consider When Contemplating Public - Private Partnerships, Joint Ventures, and Similar Multiple-Entity Activities, Fifteenth Annual Tax Institute for Colleges and Universities - April 18, 2008
New Whistleblower Regulations. What Does This Mean for Tax Compliance Efforts, Great Lakes Area Tax-Exempt and Governmental Entities Council Annual Meeting - October 23-25, 2007
Update: Continued Scrutiny of Not-for-profits, Eleventh Annual Healthcare Compliance Forum, panelist, The Biltmore - October 19, 2007
Great Lakes Area Tax-Exempt/Governmental Entities Council Meeting, panelist, Tax-Exempt Bond Initiative - October 12, 2007
Highlights of the Redesigned Form 990, panelist, Illinois Hospital Association - October 8-9, 2007
Rebirth of Hospital-Physician Joint Ventures, Tax Issues for Healthcare Organizations, American Health Lawyers Association - September 27, 2007
Highlights of the Redesigned Form 990, panelist, Health Care Compliance Association - September 23-25, 2007
Executive Compensation for the New Millennium, Fraud & Compliance Forum, Health Care Compliance Association/American Health Lawyers Association - August 1, 2007
Tax Law Update, Healthcare Law, Ohio State Bar Association - June 25-27, 2007
Rebirth of Hospital-Physician Joint Ventures, Health Law Update and Annual Meeting, American Health Lawyers Association - June 24, 2007
Excess Benefit Compliance Programs, In-house Counsel Program, American Health Lawyers Association - June 14, 2007
IRS’ New Position on EHR Subsidies, panelist, American Health Lawyers Association (Tax & Finance Practice Group) Teleconference - April 23, 2007
Knowing Your Organization/Charity Care, FCA and Standard of Care, HCCA Annual Compliance Forum - March 1-2, 2007
Update on Federal Tax-exempt Issues, Thirteenth Annual Michigan Health Law Institute (ICLE Seminar), The Institute of Continuing Legal Education - February 27, 2007
Legal and Regulatory Update, Physician Relations Forum, Child Health Corporation of America - February 13, 2007
Physician-Hospital Alignment Part II: Beyond Gainsharing and P4P, Quarterly Lecture Series, panelist, Illinois Association of Healthcare Attorneys - February 2, 2007
IRS Executive Compensation Initiative, Great Lakes Area Tax-Exempt and Governmental Entities Council Annual Meeting, panelist - October 25-27, 2006
Update: Tax, Charity Care and Community Benefit, Tenth Annual Healthcare Compliance Forum, The Biltmore - October 13, 2006
Caracci – Impact of Fifth Circuit Decision on Excess Benefit Cases, Great Lakes Area Tax-Exempt and Governmental Entities Council Quarterly Meeting - October 5-6, 2006
CMS Gainsharing Demonstration Projects, The Healthcare Roundtable CEO Meeting, The Healthcare Roundtable - October 3, 2006
Tax Exemption and IRS Enforcement Initiatives, CHA Catholic Healthcare Compliance Officers Fall 2006 Meeting, The Catholic Health Association - September 18-19, 2006
Gainsharing, Tax Issues for Healthcare Organizations, American Health Lawyers Association - June 26-28, 2006
Tax Law Update, Health Law Update and Annual Meeting, American Health Lawyers Association - June 25, 2006
Joint Ventures Heavy, In-house Counsel Program, American Health Lawyers Association - June 16, 2006
IRS Enforcement Initiatives, Health Care Compliance Association Region V Annual Meeting - March 9-10, 2006
Update on Federal Tax-exempt Issues, Twelfth Annual Michigan Health Law Institute (ICLE Seminar), The Institute of Continuing Legal Education - January 18, 2006
AHLA Teleconference: Hot Topics in Physician Recruitment and Retention, American Health Lawyers Association, Hospitals and Health Systems Practice Group - October 24-25, 2005
An Advanced Look at Practical Compliance Problems: Reforming Contracts, Tax Issues for Healthcare Organizations Seminar, American Health Lawyers Association - June 27-29, 2005
Hospital-Physician Recruitment and Retention Strategies, Health Law Update and Annual Meeting, American Health Lawyers Association - May 10, 2005
Executive and Physician Compensation in a Post-Enron, Post-Sarbanes Oxley World, panelist, American Health Lawyers Association Teleconference, - March 4-5, 2005
Update on the Uninsured Class Actions Against Nonprofit Hospitals, Eleventh Annual Michigan Health Law Institute (ICLE Seminar), The Institute of Continuing Legal Education - November 5, 2004
Update on Joint Ventures and Intermediate Sanctions, Central Mountain, Great Lakes and Gulf Coast Area TE/GE Councils (Exempt Organizations Group) Joint Annual Meeting - October 21-22, 2004
Intermediate Sanctions, 30th Annual Tax Issues in Nonprofit Health Care Organizations Seminar, American Health Lawyers Association - September 26-28, 2004
Compliance Issues in Responding to the Physician Malpractice Insurance Crisis, Fraud & Compliance Forum, Health Care Compliance Association/American Health Lawyers Association. - July 22, 2004
Revenue Ruling 2004-51: Practical Implications for Nonprofits – A Roundtable Discussion, panelist, American Health Lawyers Association Teleconference - July 16, 2004
Rev. Rul. 2004-51: Ancillary Joint Ventures, copresenter, Great Lakes Area TE/GE Council (Exempt Organizations Group) Quarterly Meeting - June 28-30, 2004
Tax Law Update and Excess Benefit Compliance, Health Law Update and Annual Meeting, American Health Lawyers Association - April 28, 2004
Phase II Stark Law Regulations, Michigan Health Care Institute, Michigan Health & Hospital Association - April 2, 2004
St. David’s on Remand: The Jury Nullification Chronicles?, Great Lakes Area TE/GE Council (Exempt Organizations Group) Quarterly Meeting - March 4-5, 2004
Update on Federal Tax-exempt Issues, Tenth Annual Michigan Health Law Institute (ICLE Seminar), The Institute of Continuing Legal Education - January 16, 2004
St. David’s: The Fifth Circuit’s Remand (or Reprimand), Great Lakes Area TE/GE Council (Exempt Organizations Group) Quarterly Meeting, copresenter - November 19, 2003
The St. David’s Decision: Where Do We Go From Here?, panelist, American Health Lawyers Association Teleconference - November 2, 2003
Corporate Responsibility for Healthcare Organizations, Aon Financial Services Group Annual Meeting - October 23-24, 2003
The New Community Benefit Standard, 29th Annual Tax Issues in Nonprofit Health Care Organizations Seminar, American Health Lawyers Association - June 30-July 2, 2003
Intermediate Sanctions Under TBOR2, Health Law Update and Annual Meeting, American Health Lawyers Association - May 20, 2003
Joint Ventures with Physicians, Health Law Update 2003, Honigman Miller Schwartz and Cohn LLP Client Seminar - March 6-7, 2003
Advanced Tax-exempt Issues, Ninth Annual Michigan Health Law Institute (ICLE Seminar), The Institute of Continuing Legal Education - February 6-7, 2003
Dealing with Excess Benefit: The New Tax Compliance Challenge, Hospitals and Health Systems Law Institute, American Health Lawyers Association - November 8, 2002
Update on St. David’s and Whole Hospital Joint Ventures, Central Mountain, Great Lakes and Gulf Coast Area TE/GE Councils (Exempt Organizations Group) Joint Annual Meeting - October 28-29, 2002
Tax Exemption Standards for HMOs, 28th Annual Tax Issues in Nonprofit Health Care Organizations Seminar, American Health Lawyers Association - September 30, 2002
Post Enron: Risk Factors for Healthcare, panelist, Marsh, Inc. Logue Forum - September 14, 2002
Keynote Address: Fraud & Abuse and Inurement Issues, The VI Detroit Neurosurgery Symposium: The Renaissance of Neurosurgery, Wayne State University School of Medicine - September 12, 2002
The Application of Nonprofit Corporate Law to Healthcare Organizations, moderator, American Health Lawyers Association Teleconference - August 1 & 8, 2002
Lessons for Healthcare from Enron: A Best Practices Teleconference, moderator and panelist, American Health Lawyers Association Teleconference, - July 3, 2002
Enron: Lessons for Healthcare – A Best Practices Dialogue, Hospitals and Health Systems Substantive Law Committee Annual Meeting, American Health Lawyers Association - June 30-July 3, 2002
Tax Law Update, Health Law Update and Annual Meeting, American Health Lawyers Association - March 20, 2002
A Legal Briefing on TBOR2 Final Regulations, Health Law Update, Michigan Health and Hospitals Association - March 7-8, 2002
Recent Developments in Federal Tax Laws, Michigan Health Law Institute: From Basics to Cutting Edge (ICLE Seminar), The Institute of Continuing Legal Education - December 13, 2001
Tax Issues Arising in Hospital-Physician Transactions, AHLA Teleconference: Tax Issues Arising in Hospital-Physician Transactions and Executive Compensation, AHLA Special Interest and Substantive Law Committee on Hospitals and Health Systems - October 5, 2001
Basics of Tax-exempt Status, Guest Lecturer, Executive MBA Program, Oakland University - June 18-20, 2001
Intermediate Sanctions Under TBOR2, Health Law Update and Annual Meeting, American Health Lawyers Association - June 17, 2001
Getting Value from Consultants, In-house Counsel Program, American Health Lawyers Association - March 29, 2001
Stark II Phase I Regulations; TBOR2 Temporary Regulations, Health Law Update, Honigman Miller Schwartz and Cohn LLP Client Seminar - March 20-21, 2001
It’s the Law: A Legal Briefing on Stark II, TBOR2 and Gainsharing, Health Law Update, Michigan Health and Hospitals Association - March 9-10, 2001
Physician Recruitment Update, Michigan Health Law Institute: The Changing World of Health Care Delivery and Regulation (ICLE Seminar), The Institute of Continuing Legal Education - December 7-8, 2000
Internet Issues for Tax-Exempt Healthcare Organizations, E-Health and the Information Age: Privacy, Security, Biotechnology and the Internet, American Health Lawyers Association - October 11, 2000
Tax Exemption Standards for Physician Recruitment and Retention, AHLA Teleconference: Physician Recruitment and Retention, American Health Lawyers Association, Special Interest and Substantive Law Committee on Hospitals and Health Systems - September 21-22, 2000
Physician Recruitment, 26th Annual Tax Issues in Nonprofit Health Care Organizations Seminar, American Health Lawyers Association - March 3-4, 2000
Federal Law Update: Ancillary Joint Ventures After Redlands, Michigan Health Law Institute: The Changing World of Health Care Delivery and Regulation (ICLE Seminar), The Institute of Continuing Legal Education - November 9, 1999
Key Issues in IRS CEP Audits, Watching the Compliance Clock, Honigman Miller Schwartz and Cohn. - October 28-29, 1999
Tax Exemption Standards for HMOs, 25th Annual Tax Issues in Nonprofit Health Care Organizations Seminar, American Health Lawyers Association - October 26, 1999
Gainsharing for the New Millenium, Healthcare Financial Management Association, Eastern Michigan Chapter – Managed Care Committee - September 17, 1999
Gainsharing for the New Millenium, Healthcare Financial Management Association, Eastern Michigan Chapter – Compliance Committee - March 12-13, 1999
Recent Developments in Federal Tax Law Affecting Institutional Providers and Physicians, Michigan Health Law Institute:The Changing World of Health Care Delivery and Regulation (ICLE Seminar), The Institute of Continuing Legal Education - November 12-13, 1998
Joint Operating Agreements, 24th Annual Tax Issues in Nonprofit Health Care Organizations Seminar, American Health Lawyers Association - September 24, 1998
Stark II Proposed Regulations, Healthcare Financial Management Association, Western Michigan Chapter - June 29 - July 1, 1998
Impact of PHOs and MSOs on Hospital Exemption, Health Law Update and Annual Meeting, American Health Lawyers Association - March 30, 1998
Watching the Compliance Clock, Honigman Miller Schwartz and Cohn - March 3-4 1998
Proposed Stark II Regulations, Michigan Health Care Institute, Michigan Health & Hospital Association - February 20-21, 1998
Physician Practice Acquisitions: Valuation Issues, Michigan Health Law Institute: The Changing World of Health Care Delivery and Regulation (ICLE Seminar), The Institute of Continuing Legal Education - February 12, 1998
Compensation, Recruitment and Hospital/Physician Joint Venture Aspects of Proposed Stark II Regulations, Physician Network Managers Seminar, Mercy Health Services - November 20-21, 1997
Joint Operating Agreements--Virtues of a Virtual Merger, Health Care Non-profit/For-profit Joint Ventures: Strategies for Tax Compliance and Strategic Deal Formation, IBC USA Conferences - November 18, 1997
Intermediate Sanctions for Tax-exempt Health Care Organizations, Healthcare Financial Management Association, Northern Michigan Chapter - October 9-10, 1997
Physician Compensation, 23rd Annual Tax Issues in Nonprofit Health Care Organizations Seminar, National Health Lawyers Association/American Academy of Healthcare Attorneys - August 26-27, 1997
Discussion of PHO Legal Structure Options, Mercy Health Services Legal Symposium, Mercy Health Services - June 4-6, 1997
Impact of Joint Ventures on Hospital Exemption, Health Law Update and Annual Meeting, National Health Lawyers Association - May 1-2, 1997
Joint Operating Agreements, 13th Annual Health Care Tax Law Institute, American Academy of Healthcare Attorneys - February 21-22, 1997
Taxation Issues for Tax Exempt Health Care Organizations, Michigan Health Law Institute: The Changing World of Health Care Delivery and Regulation (ICLE Seminar), The Institute of Continuing Legal Education - February 6-7, 1997
Michigan Health Care Institute: New Intermediate Sanctions and Disclosure Requirements for Tax-Exempt Organizations, Michigan Health & Hospital Association - October 30-November 1, 1996
Whole Hospital Joint Ventures, 22nd Annual Tax Issues in Nonprofit Health Care Organizations Seminar, National Health Lawyers Association - September 24-25, 1996
Michigan Health Care Institute: New Intermediate Sanctions and Disclosure Requirements for Tax-Exempt Organizations, Michigan Health & Hospital Association - August 20-21, 1996
Discussion of Atypical Legal Structure Options: JOAs, LLCs, LLPs, Mercy Health Services Legal Symposium, Co-tenancies and Cooperative Hospital Service Organizations, Mercy Health Services - February 16-17, 1996
Update: Hermann Hospital and the New IRS Physician Recruitment Guidelines, Michigan Health Law Institute: The Changing World of Health Care Delivery and Regulation (ICLE Seminar), The Institute of Continuing Legal Education - September 11-12, 1995
Interplay Among the Stark Law and Regulations, Fraud and Abuse Laws, and Private Inurement Issues, Emergency Conference on Stark Law Regulations, United Communications Group
- The University of Toledo (J.D. magna cum laude 1985; Order of the Coif; Valedictorian; Editor, Law Review); University of Michigan (B.A. magna cum laude 1982)
- Illinois and Michigan
Best Lawyers in America for health care and nonprofit/charities law; "Lawyer of the Year" for nonprofit/charities law — Chicago (2015, 2022)
Chambers USA leading health care attorney (Band 1)
Recommended lawyer in The Legal 500 for health insurers (2017)
Acritas Star Lawyer (2021)
BTI M&A Client Service All-Star (2021)