Insight Article Acknowledgements About Wipfli LLP The author would like to gratefully acknowledge the contributions to this article by Jane Jerzak, CPA, RN, Partner and John Dao, MHA, Partner in Wipfli’s Health Care Practice. With more than 1,500 associates, 32 offices in the United States, and 2 offices in India, Wipfli LLP ranks among the top 25 accounting and business consulting firms in the nation. For over 85 years, Wipfli has provided private and publicly held companies with industry-focused assurance, accounting, tax, and consulting services to help clients overcome their business challenges today and plan for tomorrow. For more information, visit www.wipfli.com. About Wipfli’s Health Care Industry Practice Wipfli’s national health care practice has nearly 100 associates dedicated to serving more than 1,800 clients in 46 states, including integrated delivery systems, large community hospitals, critical access and rural hospitals, physician practices, and senior living organizations. Wipfli can advise in all areas of business, from finance and operations to human resources, information technology, and reimbursement.

For more information, visit www.wipfli.com/healthcare. © Wipfli LLP 3 .