Contact Information If you have any questions concerning this article or the services of WCSR and its affiliate FirmLogic, please contact Sharon Clayton* RN, MS, MBA, CPC at 336.728.7108 or SClayton@wcsr.com or the following partners in the Healthcare Practice: Tom Stukes at336.574.8065 or TStukes@wcsr.com, Tracy Field at 404.962.7539 or TField@wcsr.com, Sandy Miller at 864.255.5425 or SaMiller@wcsr.com, Tony Brett at 336.721.3620 or ABrett@wcsr.com. *Sharon Clayton is not licensed to practice law. Her activities are directly supervised by members of the firm licensed to practice law in the firm’s Winston-Salem office. __________________ Womble Carlyle client alerts are intended to provide general information about significant legal developments and should not be construed as legal advice regarding any specific facts and circumstances, nor should they be construed as advertisements for legal services. IRS CIRCULAR 230 NOTICE: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication (or in any attachment) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication (or in any attachment). 4 .