Firm Memorandum

INTRODUCTION: Mitchell Warner Law Offices, P.A. (hereinafter "the Firm") is a multi-disciplinary practice with a particular focus on Health Law. The Firm represents hospitals, physicians, dentists and other health care professionals, professional associations, business and non-profit corporations, professional societies, partnerships and individuals. The Firm represents its clients before administrative boards and in a wide variety of matters, including business transactions, corporate compliance, contracts, employment and human resource issues and civil litigation in state and federal courts. The members of the Firm practice as a team to provide legal services that are of the highest quality, cost-efficient and responsive to the client’s needs. The Firm has gained a national reputation in the Health Law field and has earned the respect and confidence of its clients, colleagues and the boards, panels and courts before which Firm members practice. AREAS OF PRACTICE: The Firm's practice is divided into the following major areas: 1. Health Law A. Hospitals, Health Care Institutions and Associations: The Firm represents hospitals, health care institutions and associations as general counsel or special counsel. The Firm provides a wide range of legal services, including: medical staff legal issues including peer review and disputes regarding the granting, denial, suspension, revocation or limitation of medical staff membership and clinical privileges; hospital and physician organizations; foundations and corporate structures; corporate reorganization; alternative health care delivery systems; managed care; physician recruitment issues; integrated delivery systems; joint ventures; and relations with federal, state and local government agencies. The Firm also provides legal counsel in third party reimbursement issues; Medicare and Medicaid payments, recoupment and program abuse issues; health care contracts and contracts for hospital-based physicians; litigation; HIPAA; STARK and Anti-kickback laws; Certificate of Need law; construction and development; medical records; patient services; and licensure and certification. In addition, the Firm also provides seminars and in-service training for hospital governing boards, medical staffs and nursing services. B. Physicians and other Health Care Providers. The Firm offers legal representation to physicians and other health care providers in a number of areas: matters before the professional boards; insurance certification and related issues; managed care; physician organizations; integrated delivery systems; IPA; organizing professional corporations; partnerships; mergers and acquisitions; joint ventures; alternative health care delivery systems; physician networks; HIPAA; fraud and abuse; and STARK and Anti-kickback laws. The Firm also provides legal services in tax planning; formulation of retirement plans and other employee benefits; medical staff legal issues including peer review and disputes regarding the granting, denial, suspension, revocation or limitation of medical staff membership and clinical privileges; foundations; Medicare and Medicaid payments, recoupment and program abuse issues; employment issues; Equal Employment Opportunity Commission and Employment Security Commission administrative proceedings; relations with medical societies and professional groups; contract negotiations; and litigation. C. Medical Malpractice Defense Litigation. The Firm defends physicians and other health care providers, hospitals, and health care institutions in medical malpractice litigation. Our attorneys represent and advise clients at every stage of the malpractice action, including investigation at the pre-litigation stage as well as defending clients in state, federal and appellate courts. The Firm represents clients through medical malpractice insurance, but also provides independent oversight for clients who are being represented by insurance assigned counsel. 2. Administrative Law and Professional Boards The Firm has particular expertise in representing physicians, dentists, nurses and other health care professionals before the North Carolina Medical Board , the North Carolina Board of Nursing, the North Carolina State Board of Dental Examiners, the North Carolina Psychology Board, the Board of Podiatry Examiners of the State of North Carolina, and other professional boards. Our attorneys represent hospitals, physicians and other health professionals in a variety of medical staff matters, including disciplinary or corrective action proceedings and disputes regarding the granting, denial, suspension, revocation or limitation of medical staff membership and clinical privileges. Also, the Firm represents health care providers in peer review proceedings at all levels, in proceedings involving certification by Medicare, Medicaid and third party payors, and in Equal Employment Opportunity Commission and Employment Security Commission administrative proceedings. 3. Corporations, Business and Tax Law The Firm has particular expertise in creating and representing corporations, limited liability companies, partnerships, professional corporations and other business organizational structures. In addition, the Firm assists its clients with corporate restructuring and reorganization, complying with the law and assuring that transitions are accomplished smoothly. The Firm actively practices in the areas of trade regulation, employee and human resources issues, mergers and acquisitions, divestitures, financing, joint ventures, tax planning and retirement plans and other employee benefits, with the goal of maximizing productivity and wealth and minimizing liability while fully complying with state and federal regulations. 4. Litigation The Firm engages in all types of civil litigation and regularly handles cases involving medical malpractice defense, general contract and business litigation, employment law, personal injury, products liability and other torts. This practice involves all levels of state and federal courts. The Firm has an active administrative law practice which includes Certificate of Need law, practice before the Provider Reimbursement Review Board, the Internal Revenue Service, North Carolina licensing agencies and peer review organizations. Members of the Firm have extensive experience in jury trials, complex litigation, appellate practice and negotiations. 5. Personal Injury The Firm represents individuals and estates throughout the Triangle in cases of personal injury and wrongful death caused by the negligence or wrongful acts of others. Our attorneys provide representation for persons injured as a result of automobile collisions, workplace accidents, products liability, professional negligence, and other torts, and they have extensive experience negotiating with insurance companies. The Firm will provide consultations at no charge for bodily injury cases. 6. Employment Law The Firm has an active employment law practice which offers representation to both employers and employees in state and federal courts and before administrative bodies. The Firm's employment law section also provides human resource services to businesses, with emphasis on the special needs of medical practices and health care facilities. Our attorneys develop individualized employee policies and procedures and training that offer our clients safe, compliant and proactive, rather than reactive, workplace environments. The Firm provides employment agreements and contracts and offers in-house staff training in employment issues, as well as issue-specific counseling and legal advice. Our attorneys represent clients in employment matters before state and federal courts and administrative agencies. 7. Estate Planning and Administration The Firm has extensive experience in the fields of estate planning and estate administration, including but not limited to, the drafting of wills, trusts and powers of attorney. The Firm takes great care to determine the needs and wishes of each client while utilizing sophisticated tax-planning strategies to best serve the client. The Firm has significant experience designing asset protection strategies to safeguard a client’s personal and business assets. The Firm also works closely with its business clients in developing tax advantaged plans for the transfer of wealth and business ownership interests from one generation to the next in an efficient and effective manner. In addition to the estate planning services provided for clients, the Firm also provides representation in the settlement and administration of estates. 8. Collections In this area the Firm represents hospitals, physicians and other health care professionals, corporate business entities, commercial lenders and collection agencies in the collection of past due accounts. The Firm has extensive experience in the collection of debts. The Firm manages and maintains all aspects of the collection process and provides regular status updates to all clients. At the direction of clients, the Firm initiates legal action to collect past due accounts, including obtaining a judgment against the debtor. Post-judgment remedies are also available, including executing on judgments and levying bank accounts. An additional tool available only to public hospitals is the use of garnishment proceedings. ATTORNEYS: Joan M. Mitchell, J.D., is a principal of the Firm with primary responsibility in general litigation, estate planning and estate administration, social security disability, and education law. She was founding principal of the Durham law firm of Mitchell Law Offices, P.A. Ms. Mitchell holds membership in several academic honor societies including Phi Beta Kappa and Kappa Delta Pi, is a charter member of both the Elder Law Section of the North Carolina Bar Association and the Member Attorney Program (MAP) of the American Collectors Association and is a member of the North Carolina Bar. She serves on the Board of Directors of the Bethesda Christian Academy. Ms. Mitchell graduated with a Bachelor of Arts, summa cum laude, from the University of North Carolina at Chapel Hill and received her Juris Doctorate with honors from the University of North Carolina School of Law. Ms. Mitchell's email address is: jmitchell@nchealthlaw.com. H. Lawrence Warner, Jr., J.D., M.B.A., is a principal of the Firm with primary responsibility in the areas of estate planning, estate administration, tax planning and corporate law. Mr. Warner received his Bachelor of Science degree in Business Administration from the University of North Carolina at Chapel Hill, his Juris Doctorate from Catholic University in Washington, D.C., and his Master in Business Administration from George Washington University. Mr. Warner is a member of the North Carolina State Bar and has also been admitted to practice in Pennsylvania and the District of Columbia, as well as the United States District Courts for the Eastern and Middle Districts of North Carolina. He is a member of the American Bar Association, the North Carolina Bar Association, the Wake County Bar Association and the Wake County Estate Planning Council. Mr. Warner’s email address is: lwarner@nchealthlaw.com. Kenneth A. De Ville, J.D., Ph.D., of counsel to the Firm, received his Bachelor of Arts degree from the University of Florida (1984), his Ph.D. from Rice University (1989) and his Juris Doctorate from the School of Law, University of Texas at Austin (1992). Dr. De Ville is a member of the North Carolina State Bar. He is Professor of Medical Humanities at the Brody School of Medicine, East Carolina University, where he has taught since 1992. His area of expertise is health law and bioethics. Dr. De Ville is author of "Medical Malpractice in the Nineteenth Century: Origins and Legacy" (NYU Press 1990) and co-editor of "Physician-Assisted Suicide: What are the Issues?" (Kluwer Press 2002). In addition, he has published over fifty publications, including peer review articles in leading professional journals. Dr. De Ville assists the firm on matters of health law policy and trends in the healthcare industry. Dr. De Ville's email address is: deville@mail.ecu.edu. Jennifer Sanders, JD, is an associate of the Firm with primary responsibility in health law, litigation, social security disability, insurance subrogation, and administrative law, including matters before all professional and licensing boards. Ms. Sanders also constructs, analyzes and negotiates contracts for the Firm's clients. She graduated from the University of North Carolina at Chapel Hill with a Bachelor of Arts degree in Journalism and Mass Communication, and received her law degree from North Carolina Central University School of Law where she was a Senior Editor on the Law Journal. She is a member of the American Bar Association, North Carolina Bar Association, Durham County Bar Association, and the North Carolina Academy of Trial Lawyers. Ms. Sander's email address is: jsnaders@nchealthlaw.com. Amy G. Smith, CLA, NCCP is a Paralegal for the Firm with primary responsibilities in collections, insurance subrogation, estate administration, and litigation. Ms. Smith obtained her associates degree in Paralegal Technology from Durham Technical Community College and shortly thereafter earned her Certified Legal Assistant certification. Ms. Smith is a member of the North Carolina Paralegal Association, Inc., the National Association of Legal Assistants, Inc., and the North Carolina Bar Association's Legal Assistant Division. Ms. Smith's email address is: asmith@nchealthlaw.com.

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