Hendershot Cowart P.C.

Hendershot Cowart P.C. is proud to have 3 lawyers listed in the 2025 editions of The Best Lawyers in America® and the Best Lawyers: Ones to Watch™ in America. Congratulations, Trey Hendershot, Carolyn Malicki Carollo, and Keith Lefkowitz, for this recognition, which is a reflection of your hard work and high esteem amongst your peers. Only the top 6% of lawyers are recognized in Best Lawyers nationwide. #BestLawyers #BestLawyersOnestoWatch #healthlaw #businesslaw #creditorsrights #commerciallitigation

If you’re a high-income taxpayer who uses a corporate jet regularly, you’ll soon face extra scrutiny from the #IRS. Why Are Audits Related To Business Aircraft Usage On The Rise? Early in 2024, the IRS announced a new enforcement campaign intended to “improve tax compliance in high-income categories.” Funded in part by the 2022 Inflation Reduction Act, the campaign targets large corporations, large partnerships, and high-income individuals who mix business and personal use of corporate aircraft. This is a complex area of tax law. Errors are common, primarily: ✈ Excessive corporate deductions because personal aircraft usage was designated as business usage. ✈ Failure to report personal use of aircraft as fringe benefit income. Documentation requirements in this area are stringent. To allocate jet usage to the business or personal category, you need to show the business purpose for every passenger on every leg of every journey. And the records must be contemporaneous, not created after the fact. #IRSauditdefense #taxlaw #aviationlaw

Hendershot Cowart #healthcare attorney Keith Lefkowitz shared this warning with Part B News: Providers are ultimately responsible for #Medicare claims submitted in their name. Lefkowitz spoke to Part B News for an article on billing compliance after all seven Part B Medicare administrative contractors (MAC) held online compliance training related to third-party billers. "It’s understandable that physicians and other health care providers want to delegate the work of coding and billing to someone else so they can concentrate on clinical care, but they can’t completely," Lefkowitz says, and compares it to hiring a contractor to remodel a home. "Even though the homeowner might not have the expertise to perform the work themselves, they still need to keep an eye on what’s happening, such as making sure the contractor gets the proper permits and necessary inspections happen." Lefkowitz added that the stakes are much higher when it comes to submitting claims to Medicare because the provider will face accusations of #fraud, with potential civil and criminal liability if the claims someone submitted for them aren’t correct. Lefkowitz outlined the following core principles that apply to all third-party billing arrangements: ✔️ The physician should always have access to records of the work the biller performs on their behalf. ✔️ The provider should regularly audit the claims the biller submits on their behalf. ✔️ The provider must be familiar enough with Medicare billing rules, the appropriate use of CPT codes, and the relevant national and local coverage determination to conduct the checkup. Read the full article on Part B News (paywalled): https://lnkd.in/gJKQFz7y #healthlaw #billingcompliance

Thank you for being part of our team, Elizabeth Miranda. From administrative support to social media, you are always ready and able to lend a hand and make an impact. We appreciate you! Happy one-year work-iversary!

What is the best legal structure for your Texas medical practice? 🏥 LLP – limited liability partnership; 🏥 PLLC – professional limited liability company; or 🏥 PA – professional association? Because Texas law prohibits the corporate practice of medicine, you will want to choose a legal structure that keeps you in compliance with the corporate practice of medicine doctrine and other rules and regulations, while managing liability. What if you are not a physician? Non-physicians cannot practice medicine in Texas. However, physicians can hire non-physicians (or form agreements with non-physician entities, such as a management services organization, or MSO) for certain tasks, like administration and office space. If you are a non-physician healthcare provider seeking to do business with a physician, you will need to create a joint venture or entity that adheres to all the special requirements in the Texas Business Organizations Code. This article breaks down your options:

#Indemnity clauses are common in various types of contracts, including #construction contracts, lease agreements, oilfield master service agreements, and service contracts. Key elements of an indemnity agreement include: 📃 Scope of Indemnification: The clause should clearly define the types of losses or damages that are covered by the indemnity obligation. This can include things like property damage, personal injury, or financial losses. 📃 Triggering Events: The clause should specify the events or circumstances that will trigger the indemnity obligation. For example, it might state that one party will indemnify the other for losses arising from their negligence or breach of contract. 📃 Defenses: The clause may include provisions that limit or exclude the indemnity obligation in certain circumstances, such as when the loss or damage is caused by the sole negligence of the indemnified party. 📃 Insurance Requirements: In some cases, the clause may require one or both parties to maintain insurance coverage to satisfy their indemnity obligations. 📃 Choice of Law: The clause should specify the governing law that will apply to any disputes arising from the indemnity agreement. This is important because the laws of different jurisdictions can vary significantly. The clause and contract should also be written in clear and unambiguous terms, explicitly stating the parties' obligations to indemnify each other. #contractlaw #constructionlaw

Hendershot Cowart sponsored AGC Houston's annual Advocacy Breakfast last Tuesday, October 1. City of Houston Mayor John Whitmire and AGC-TBB President Corbin Van Arsdale were the distinguished speakers. Houston City Council Members Sallie Alcorn and Julian Ramirez were also in attendance. Attendees gained valuable insights into the priorities and challenges facing the city of Houston's government and the local construction industry, while connecting with industry leaders. Attorneys Sarah Vida, Ian McNeill, Katy Penick, and Justin Futch, and marketing director Susan Hunt represented Hendershot Cowart at the event.

"Hey, #LawyerRay, how do I protect my trade secrets?" Protecting proprietary company information is always critical as an employer, but the matter becomes urgent when someone leaves for another job. If a former employee goes to a competitor or sets up a competitive operation, there is always a possibility that he or she could take your company’s information and share it, leaving your business vulnerable. Fortunately, there are ways to safeguard and defend your trade secrets from being used against you by an ex-employee. #LawyerRay #businesslaw #noncompete #TikTok

Don't ignore a #lawsuit. In Texas, there are Rules of Civil Procedure that govern how a civil court case is conducted, including what happens if a defendant (the party against whom a claim is made) fails to respond to a lawsuit. For most cases filed in Texas, the Texas Rules of Civil Procedure give you until the next Monday after the expiration of 20 days to file an answer. If you fail to respond by filing an answer or other pleading within the required time frame, the court will proceed without your input. The court will likely issue a default judgment – a court ruling made in favor of the plaintiff (the party filing the claim) because you didn’t respond. Here’s what you should do instead: 👓 Read the lawsuit carefully: Take the time to understand the claims being made against you. This will give you a clear sense of what the plaintiff is seeking. ☎️ Contact an attorney: Legal counsel is crucial when navigating a lawsuit. An experienced #businessattorney can help you evaluate the claims, identify possible defenses, and develop a strategy for responding, all while taking your budget into consideration. 📂 File a timely response: As mentioned, you typically have about 20 days to file your official response. Your attorney can help ensure that you meet all deadlines and requirements. 💪 Prepare for the next steps: After filing your response, you and your attorney will work to build your case, gather evidence, and potentially negotiate a settlement to resolve the matter without a trial. Finally, consider retaining an attorney to provide general counsel services. The next time a problem arises, you can be better positioned to reach a speedier, more favorable resolution. An outside general counsel can also identify and address potential risks and blind spots before they become larger problems.

Sponsoring and participating in Girls Inc. of Greater Houston's Be Bold Summit on Saturday was a genuine honor. Hendershot Cowart business attorney Sarah Vida, along with panelists Sarah Delille, Allison Williams, and Jessica Rendon, and moderator Patrice Allen, PhD, MBA, MEd, spoke to the high school girls on leading with empathy, how to handle failure, resisting stereotypes, and standing up to peer pressure. Judging from the curious and insightful questions the audience asked our panelists, it is clear that this next generation of leaders knows their value and potential. 🙌 Thank you, Girls Inc., for this important work and for allowing us to play a part.