Louisville

Article Dean Dorton

Kentucky is one of a handful of states where local taxing jurisdictions, such as cities, counties, and school districts, impose income taxes. These local taxes, called “occupational license fees,” generally are imposed on a business’s net profits and employee salaries, wages, or other compensation. Employers must withhold local taxes from employees’ pay for work performed within the local jurisdiction. Tax rates vary and generally range from about 0.5 to 2.5 percent.

Kentucky law permits employees to file for a refund from a local jurisdiction if their employer withheld taxes for that jurisdiction while they worked in another jurisdiction, either within or outside Kentucky. For example, suppose an employee lives and works in Louisville Metro, which imposes a tax of 2.2 percent on resident employees’ compensation. However, the employee spends one month of the year on an assignment in Tennessee. The employee might apply for a refund from Louisville Metro if the employer continued withholding Louisville Metro taxes while the employee worked in Tennessee.

Note that if employees work in another Kentucky locality during the period for which they are seeking a refund, taxes would be owed to the other local jurisdiction. This scenario could arise with greater frequency this year due to the large number of employees working from home because of the pandemic.

For example, suppose the employee normally works in Woodford County but has been working from home in Jessamine County for most of the year. Woodford County levies an occupational license fee of 1.5 percent, while Jessamine County’s rate is 1 percent. The employee owes Jessamine County tax on the compensation earned while working from home. If the employer continues withholding tax for Woodford County, the employee could seek a refund.

Refund claims must be filed within two years from the due date of the employer’s tax return, which in many localities is February 28. Some of the larger jurisdictions, such as Louisville and Lexington, have refund application forms available on their websites. The refund application for Louisville Metro is available here and for Lexington is available here.

Refund application for Louisville MetroRefund application for Lexington

Article Dean Dorton

On January 5, 2021, CMS revised the filing deadline for the following cost reporting fiscal year ends for all provider types (hospitals, SNFs, HHAs, hospices, ESRDs, RHCs, FQHCs, CMHCs, OPOs, histocompatibility labs and home office cost statements).

Cost Reporting Period Ending Initial Due Date Extended Due Date Revised Due Date
10/31/2019 3/31/2020 6/30/2020 N/A
11/30/2019 4/30/2020 6/30/2020 N/A
12/31/2019 5/31/2020 7/31/2020 8/31/2020
1/31/2020 6/30/2020 8/31/2020 N/A
2/29/2020 7/31/2020 9/30/2020 N/A

For any cost reporting period not previously identified and ending on a date falling in the period of March 1, 2020 through December 31, 2020, providers are granted an additional 60 days from the initial due date to file their cost reports.

Dan Schoenbaechler, CPA, FHFMA
Manager of Healthcare Consulting
dschoen@ddafhealthcare.com • 502.566.1097

Article Dean Dorton

Dean Dorton has named Jim Tencza as Louisville Market Leader, effective October 1. In this role, Jim will direct the strategy and operations of Dean Dorton’s Louisville office. Jim will succeed Gwen Tilton who is retiring on June 30, 2018 after a 35-year career with the firm.

Jim has 28 years of experience in public accounting and is an assurance partner who serves as engagement partner for several of Dean Dorton’s clients. He has extensive experience working with a broad spectrum of companies including SEC-registered, privately-held, and nonprofit entities, as well as private equity funded clients in various industries. Jim is a member of the Dean Dorton Board of Directors and the Assurance Executive team, and leads Dean Dorton’s internal audit and risk advisory practice. Prior to joining Dean Dorton, he had 19 years of experience with global accounting firms, where he worked extensively with public companies and large private companies with multiple locations and international operations.

David Bundy, President & CEO

“Our focus is on sustaining the strong growth and client relationships that we have built in Kentucky and southern Indiana, among expanding key industries and providing crucial innovative technological advancements to clients including access to real-time financials. We will continue to listen and respond to the market, with an emphasis on delivering a distinct experience for our clients, our people, and the community with Jim providing guidance and assistance in this role.”

“I look forward to building on the legacy of Gwen Tilton, who has fostered the strong team-oriented culture of Dean Dorton in Louisville. Gwen’s commitment to our people and the broader business community has been unmatched and she has built a strong foundation for us. The partners and staff of Dean Dorton join me in wishing her great happiness and success in her retirement next year.”

Jim Tencza, Director of Assurance Services

Jim holds a B.A. in Accounting from Bellarmine University and is a Certified Internal Auditor and a Certified Public Accountant in Kentucky and Indiana. He is active in several civic and charitable organizations and previously served on the Bellarmine University Board of Overseers, among other boards. He is a member of Leadership Louisville’s Class of 2007 and is currently a member of the Board of Directors of Trinity High School.

View Jim’s Bio

Article Dean Dorton

Dean Dorton has expanded its healthcare services in Kentucky by acquiring Metro Medical Solutions, LLC, a long-standing physician billing and credentialing company located in Louisville, KY. The merger was effective April 1, 2017. The new physician billing and credentialing services will be combined with Dean Dorton’s existing healthcare consulting practice and, branded as Dean Dorton Healthcare Solutions.

“The addition of Metro Medical Solutions and their team helps us to better serve our growing healthcare practice. We are enthusiastic about the high level of service and expertise Metro Medical Solutions has provided its notable client base and the opportunity to expand services to our current clients, which includes many physician practices,” said David Bundy, President and CEO of Dean Dorton. “Metro Medical Solutions is highly regarded in their ability to maximize reimbursement for physician practices in a short amount of time at a low cost, creating tailored solutions for each individual client.”

“With the incorporation of Metro Medical Solutions, we can now offer our physician practice clients a full suite of outsourced services, from accounting and financial outsourcing to billing and credentialing. We are now able to handle all back-office functions, which can allow physicians to focus solely on the demands of their clinical practice.” added Adam Shewmaker, Director of Healthcare Consulting Services at Dean Dorton.

“Our clients’ needs always come first. With the combination of developing client needs and continuous growth, it is critical for us to find a way to continue providing high-quality service efficiently and effectively while providing clients with additional value through a broader range of specialty capabilities, advice, and solutions. In addition, we want to offer more opportunities for our employees and referral partners who are the backbone of our business,” noted January Taylor, current President of Metro Medical Soltuions. “We are thrilled to be a part of Dean Dorton and to be able to provide our current clients with a full scope of accounting, advisory, and medical billing and credentialing services.”

“Joining teams with Metro Medical Solutions allows us to continue our firm’s long history of providing innovative financial and business strategies to help our clients succeed now and in the future,” Bundy remarked.

Dean Dorton Healthcare Solutions includes a team of more than 20 experts who specialize specifically in healthcare accounting and financial outsourcing, medical billing and credentialing, revenue cycle management, compliance and risk management, technology, human resources, and advisory services.

Article Dean Dorton

Effective April 3, 2017, all property located in Louisville Metro and occupied or offered for occupancy in exchange for money or any other consideration must be registered with Louisville Metro Government. Failure to register is subject to a fine up to $100 per day per housing unit.

Registration must include the rental unit street address along with current contact information of the owner and managing operator.

New owners must register within thirty days of any ownership transfer. Any change in contact information must be updated on the registry within thirty days of said change.

Registration requires an account with Develop Louisville. Click the links below to establish an account and access the registry, or to get detailed information and instructions on registry requirements.

Easy to follow “how to” registry information

Set up an account and register your property now

Article Dean Dorton

The Center for Nonprofit Excellence held their 16th Annual Nonprofit Conference and Pyramid Awards of Excellence Luncheon in Louisville this afternoon. Nonprofit, corporate, and public sector leaders came together at the conference to learn and collaborate within the nonprofit sector.

The Pyramid Awards  for the Art of Excellence, the largest gathering of nonprofit professionals, philanthropists, and corporate players in the Commonwealth, recognizes leaders in the region’s nonprofit sector. We were honored to sponsor the Art of Excellence in Vision Award which was presented to the Louisville Orchestra this afternoon.

This year’s conference theme was “owning your awesomeness”, and we are certainly proud to be a part of the Louisville Orchestra’s awesomeness.”It has always been an orchestra with a reputation for innovation, creativity and excellence.
Today it is an organization that is changing the very idea of what a 21st Century Orchestra can be and do.”
louisvilleorchestra.org