Insights
Insight and analysis from the Pease Bell team — on tax, audit, accounting, and the industries we serve.
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Home Health CY2027 Proposed Rule: PDGM Clawback and Payment Impact
The home health CY2027 proposed rule pairs a 2.4% net increase with a 3.0% temporary PDGM clawback. See what it means and how to…
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Restaurant Prime Cost: Formula, Ratio, and Benchmarks
Restaurant prime cost is cost of goods sold plus total labor. Learn the formula, the prime cost ratio, benchmark ranges, and how to bring…
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Quality of Earnings Adjustments: How They Change EBITDA in a Deal
Quality of earnings adjustments restate reported EBITDA to show sustainable earnings. Learn the main categories and how each moves the number in an M&A…
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ROAD to Housing Act: What It Changes for LIHTC Deals
The ROAD to Housing Act is now law. See how it raises the bank public welfare investment cap to 20% and reshapes LIHTC equity…
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Florida Projects Statewide Need for 449 New Community Nursing Home Beds for July 2029
Florida AHCA’s fixed need pool projects 449 community nursing home beds for July 2029. Subdistrict need, CON deadlines, and an 18-bed discrepancy explained.
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Ohio Nursing Facility Quality Point Reimbursement: Updated HB 479 Calculations
Ohio’s revised HB 479 quality-point calculation nearly tripled the pool and raised the value per point 56-64%, about $923M total. What operators should check.
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FASB Stablecoin Cash Equivalents Proposal Explained
FASB’s proposed ASU clarifies when stablecoins count as cash equivalents and adds a disclosure requirement for all entities. Comments due November 19, 2026.
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340B Rebate Model Pilot Revived: What Covered Entities Must Do
HRSA revived the 340B rebate model pilot on Aug 3, 2026, with a Jan 1, 2027 start. Learn the cash-flow impact and how covered…
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Wisconsin Medicaid Nursing Home Reimbursement: What Providers Need to Know
How Wisconsin Medicaid sets nursing home rates: the annual Methods update, PDPM case mix, provider incentives, the new SFY26 audit rule, and WINHRS appeals.