Martin L. Monaco, Jr.

Results may vary depending on your particular facts and legal circumstances.

Certificate of Need

• Represented a New Jersey home health care provider in the procurement of a certificate of need.
• Represented a New York real estate developer in the process of forming a senior living facility for special needs adults and applying for licensure with the New York Department of Health.

Government Investigations

• Represented a New Jersey nonprofit hospital in an Office of Inspector General investigation of Medicare emergency room billing practices.
• Represented Delaware nursing home chain in the Department of Health audit of its Medicaid cost report.
• Represented a New Jersey nonprofit hospital in self-disclosure billing issues before the Office of Inspector General.

Hospital Transactions

• Represented a Pennsylvania nonprofit hospital in the sale of assets to a for-profit national health care system.
• Represented a New Jersey for-profit hospital in the acquisition of a bankrupt nonprofit hospital.
• Represented a Maryland hospital system in the acquisition of a Pennsylvania hospital.

Internal Revenue Service (IRS) Matters

• Represented a Pennsylvania nonprofit hospital in an inquiry by the Pennsylvania Office of Attorney General as to private-inurement and excess-benefit issues.
• Represented a for-profit college with multiple locations in an examination by the IRS.
• Represented a Pennsylvania faith-based K through 12 private school in a group exemption filing.
• Represented a nationwide organization with more than 500 chapters in a group exemption filing.
• Represented an IRC 501(c)(4) social welfare organization in Pennsylvania in the establishment of its political and lobbying service line.
• Represented executives of a Pennsylvania nonprofit hospital before the IRS regarding a private inurement issue related to executive compensation.
• Represented Florida families in the establishment of a charity to provide housing to military service veterans.
• Represented a hospital system’s board of directors in defense of an intermediate tax sanctions matter brought by the IRS as to the Chief Executive Officer's (CEO’s) compensation package.

Management and Executive Compensation

• Represented a national health care provider’s board of directors in executive compensation matters, including CEO and Chief Financial Officer compensation.
• Represented a New Jersey-based nonprofit hospital’s board of directors in executive compensation matters.
• Represented a New Jersey nonprofit hospital in the development of a parent management company and compensation strategy for key executives.

Nonprofit Hospital Tax Planning and Advice

• Represented a New Jersey nonprofit hospital in submitting a request for a private ruling as to the permissibility of not charging co-pays to patients for cardiac inpatient and outpatient procedures.
• Represented a New Jersey nonprofit hospital and its affiliates before the IRS in connection with tax audits of the hospital and its affiliates.
• Represented a New Jersey nonprofit hospital in drafting a private letter ruling request to the IRS to implement a corporate reorganization.
• Represented a Pennsylvania hospital as part of a review of its Form 990 and due diligence documentation.
• Represented a Pennsylvania nonprofit hospital in the analysis of corporate and physician contracts as part of a private inurement and private-benefit study.
• Represented a for-profit Pennsylvania hospital in the corporate reorganization of its company and service lines.
• Represented multiple nonprofit New Jersey hospitals in performing federal and New Jersey tax physicals.
• Represented a Pennsylvania nonprofit health system in the reorganization of its physician joint ventures.

Nonprofit Foundation Organization

• Represented a California for-profit college in the organization of a nonprofit foundation to provide scholarships to qualifying students.

Nonprofit Hospital Transactions

• Represented a New Jersey for-profit hospital in the development of an outpatient home infusion joint venture.
• Represented a New Jersey nonprofit hospital in the development of outpatient cardiology practices as part of a joint venture with family practices.
• Represented a New Jersey nonprofit hospital in the dissolution of its business activities and distribution of its assets.
• Represented a nonprofit Pennsylvania specialty hospital in a corporate reorganization of its service lines.
• Represented a Pennsylvania-based nonprofit hospital in the sale of its assets to a for-profit, public hospital chain.
• Represented a New York nonprofit client in the merger of two New York-based entities licensed by the New York State Office for People with Developmental Disabilities, including the purchase of the seller’s for-profit affiliate.

Private-Placement Memoranda

• Represented a New Jersey for-profit hospital in the issuance of a private placement memorandum to accredited investors.
• Represented a New York energy company in the issuance of a private placement memorandum to potential Series A investors.

Provider Roll-Ups

• Represented a large radiology provider in an equity roll-up into a multi-entity radiology supergroup.
• Represented multiple orthopedic practices in an equity roll-up to a national provider.

Provider Transactions

• Represented a specialty in vitro fertilization (IVF) laboratory in its sale to an international IVF practice outside the United States.
• Represented a hospital-based IVF practice in the sale of its practice to a private equity fund.
• Represented a New York nonprofit home health care entity in its sale to a private equity purchaser.
• Represented a Canadian private equity fund in the purchase of an IVF practice and laboratory in New York.
• Represented a purchaser in the acquisition of an ambulatory imaging center in New York.
• Represented the purchaser in the acquisition of an IVF infertility practice in New York.
• Represented a New York for-profit nursing-home system in the acquisition of a university-based health care provider.

Regulatory Counsel

• Represented a for-profit Pennsylvania hospital in regulatory matters, including the addition of skilled nursing facilities, ambulatory surgery centers, ambulatory imaging centers, durable medical equipment, physical therapy, and home health services.