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Hansen Hunter and LTC Consulting Join Forces to Expand Business Services to Post-Acute Care and Senior Living Industry

PORTLAND, Ore. – December 16, 2025 – Hansen Hunter, a leading provider of business office and technology solutions to post-acute care and senior living organizations, today announced that it has joined forces with LTC Consulting, a California-based specialist in billing and revenue cycle management services. The strategic combination marks the latest step in Hansen Hunter’s ongoing expansion, strengthening its position as a business partner to organizations specializing in senior care and living.

The combined organization offers a comprehensive platform to support post-acute care and senior living organizations with the growing demands facing their businesses, including rising operational costs, complex regulatory requirements, and increasing patient acuity. Together, Hansen Hunter and LTC Consulting offer a suite of business office services, including billing and revenue cycle management, reimbursement solutions, cost reporting, accounting, auditing and tax planning, regulatory compliance, and clinical training that optimize clients’ business operations.

“Coming together with LTC Consulting strengthens our capabilities in serving the unique and growing needs of organizations caring for our nation’s rapidly growing senior population. We’re actively looking for additional businesses like LTC Consulting to broaden our service offering and national reach,” said Jeff Moore, shareholder, Hansen Hunter.

Josh Sadikman, co-founder and CEO, LTC Consulting, added: “We’re excited to join the Hansen Hunter family. We both share a deep commitment to providing our clients with exceptional service and together will deliver even greater value to our clients and the senior communities they serve.”

LTC Consulting’s co-founders will join Hansen Hunter’s leadership team and continue to spearhead day-to-day operations. The business will continue to operate under the LTC Consulting name and over time, unify under the Hansen Hunter brand umbrella.

About Hansen Hunter

Founded in 1979, Hansen Hunter is dedicated to supporting post-acute care and senior living organizations with the growing administrative demands required to operate their facilities. The company specializes in business office and technology services, with a team of accountants and certified public accountants, business experts, clinical professionals, and support staff assisting more than 2,000 senior care and living facilities across the United States. For more information, visit hansen-hunter.com.

Hansen Hunter & Co., P.C., a licensed independent CPA firm that provides attest services and Hansen Hunter LLC, which provides business advisory and non-attest services, operate as an alternative practice structure in accordance with the AICPA’s Code of Professional Conduct and applicable law, regulations, and professional standards.

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Under-Reported Falls at Nursing Homes Raise Concerns

The Office of Inspector General (OIG) recently released a review highlighting significant gaps in how nursing homes report resident falls with major injury. The findings raise questions about the reliability of fall-related quality measures posted on CMS’s Care Compare website—data that families and referral sources rely on when evaluating nursing home care.

Key Findings

43% of major-injury falls went unreported. Nursing homes failed to document nearly half of falls that resulted in hospitalization on the federally required Minimum Data Set (MDS) assessments.

Certain providers underreported more often. For-profit, chain, and larger facilities, as well as nonrural facilities, showed the highest rates of missing reports.

Resident characteristics mattered. Falls were less likely to be reported for younger residents, men, short-stay residents, and those with only Medicare coverage.

Lowest “fall rates” may be misleading. Facilities showing the lowest fall rates on Care Compare were the least likely to report falls—suggesting their numbers reflect incomplete reporting rather than safer care.

Because the MDS feeds directly into Care Compare’s publicly reported quality measures, inaccurate reporting means consumers, hospitals, and payers may be making decisions based on faulty information.

OIG Recommendations

The OIG urged CMS to:

Strengthen oversight to ensure nursing homes submit complete and accurate MDS data for falls with major injury.

Explore similar improvements across other nursing home quality measures.

CMS agreed with these recommendations.

What This Means for Providers

Accurate, timely MDS reporting isn’t just a compliance requirement—it protects the integrity of publicly reported data and supports informed consumer choice. Facilities should review their internal fall documentation and reporting workflows to ensure every qualifying incident is captured.

For post-acute and long-term care organizations, this is another reminder that data quality directly impacts both regulatory standing and public reputation. Hansen Hunter can help evaluate your reporting processes and prepare you for heightened CMS scrutiny.

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Treasury News: U.S. Treasury Discontinues Paper Checks

A new federal mandate will soon change how taxpayers receive refunds and make payments to the Internal Revenue Service (IRS).

On March 25, 2025, President Trump signed an executive order directing the U.S. Department of the Treasury to phase out the issuance of paper checks for federal disbursements and to accelerate the transition to digital payment systems. As a result, beginning September 30, 2025 the IRS will no longer issue paper checks for tax refunds, and all payments to the IRS must be made electronically as soon as practicable and to the extent permitted by law. Exemptions will apply only in limited circumstances, such as for individuals without banking access, temporary non-U.S. individuals, those without a Social Security Number or taxpayer identification number, individuals over 65, emergencies, or certain national security and law enforcement activities.

Changes That May Affect You:

Tax Refunds: After September 30, 2025, all federal tax refunds will be issued electronically via direct deposit to a U.S. bank account. The IRS will no longer mail paper refund checks except in limited approved cases.

Tax Payments: All payments to the IRS, including estimated taxes, balances due, and other federal tax obligations must be made electronically through approved methods such as:

Direct debit from U.S. bank account (IRS Direct Pay)

Electronic Funds Withdrawal (when e-filing a return; federal and select state returns)

Electronic Federal Tax Payment System (EFTPS)

Debit or credit card payments (note: service fees may apply)

Digital wallets and real-time payment systems (where available)

International wire transfers (for non-U.S. bank accounts)

Other Federal Agencies Affected: If you are still receiving a paper check for Social Security, Veterans benefits, or any other Federal payments, you will be required to enroll in direct deposit unless you qualify for an approved exemption.

Bank Account Requirements:

Refunds cannot be deposited into foreign accounts.

The IRS limits the number (3) of direct deposits into a single account annually to prevent fraud.

A U.S. bank account will be required for most transactions.

Steps for You to Take:

Confirm Your U.S. Bank Account: If you do not already have a U.S. bank account, please open one to ensure timely processing of future payments and refunds.

Verify Your IRS Records: Please confirm your current bank account information is accurate and on file with the IRS to avoid delays in receiving refunds.

Enroll in Tax Payment Service: Consider Enrolling in Electronic Federal Tax Payment System (EFTPS) at www.eftps.gov. It is free, secure, and allows you to schedule and track payments easily.

Begin Transitioning Now: If you currently rely on paper checks for refunds or payments, we encourage you to start transitioning to electronic methods ahead of the September 30, 2025 deadline.

Special Cases—Employers and Global Mobility: If you handle tax-related payments or refunds on behalf of employees (such as in tax equalization programs), you may need to adjust your procedures.

Exceptions:

Individuals who do not have access to banking services or electronic payments systems;

Certain emergency payments where electronic disbursement would cause undue hardship;

National security or law enforcement related activities where non-EFT transactions are necessary or desirable; and

Other circumstances as determined by the Secretary of the Treasury, as reflected in regulations or other guidance.

Taxpayers who cannot comply must be approved by the U.S. Treasury for an exception. We anticipate gaining greater clarity on the process once the implementation plan is officially released.

Noncompliance:
Failure to comply with the new electronic payment and refund requirements may result in delayed or unissued tax refunds, as well as payment processing issues that could lead to penalties and interest.

Let Hansen Hunter help you
Hansen Hunter recognizes that navigating these changes may present challenges, and we are committed to supporting you throughout this transition. If you have any questions about setting up electronic payments, updating your banking information, or how these updates might impact your unique situation, do not hesitate to reach out to us.

Hansen Hunter will continue to monitor guidance from the IRS and the Department of the Treasury closely and will keep you informed of any significant updates. As always, planning ahead can help you maximize your financial position and better prepare for the future.

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Disclaimer: This summary is for general informational purposes only and does not constitute tax advice. Please contact your Hansen Hunter & Co. advisor to discuss how these changes may apply to your situation.

Key Tax Provisions in the One Big Beautiful Bill Act

On July 4, 2025, President Trump signed the One Big Beautiful Bill Act (OBBBA) into law. This major reconciliation package introduces sweeping changes to the federal tax code, impacting individuals, businesses, and international taxpayers.

Below is an overview of the key provisions and initial insights on how they may affect tax planning. We recommend reaching out to our team to discuss how these changes apply to your unique situation. As the IRS releases further regulatory guidance, we will continue to provide timely updates.

Business Tax Provisions

Qualified Business Income (QBI) Deduction

The 20% QBI deduction is now permanent for eligible businesses.

Bonus Depreciation

100% bonus depreciation is restored for qualified property placed in service after January 19, 2025.

Section 179 Expensing

The maximum expense amount increases to $2.5 million, with a phaseout beginning at $4 million. Both amounts are indexed for inflation after 2025.

Research & Experimentation (R&E) Expenses

Domestic R&E expenses paid or incurred in 2025 can be immediately deducted. Foreign R&E expenses must still be amortized over 15 years.

Excess Business Loss Limitation

The limitation on excess business losses is made permanent, along with the current treatment of loss carryforwards.

Business Interest Deduction

Interest expense limitations will now be calculated using EBITDA instead of EBIT, potentially allowing larger deductions.

FDII and GILTI

Beginning in 2026, deduction percentages are reduced to:

33.34% for foreign-derived intangible income (FDII)

40% for global intangible low-taxed income (GILTI)

Base-Erosion and Anti-Abuse Tax (BEAT)

The BEAT rate increases from 10% to 10.5%.

Form 1099-K Reporting Threshold

The reporting threshold returns to the previous requirement: over $20,000 in payments and more than 200 transactions.

Form 1099-MISC Threshold

Starting in 2026, the threshold for reporting payments for services increases to $2,000 annually (up from $600), and will be indexed for inflation starting in 2027.

Opportunity Zones Renewed

Opportunity Zone provisions are made permanent, with new limitations including a narrower definition of “low-income community,” effective in 2027.

Clean Energy and IRS Credits

Several clean energy credits introduced under the Inflation Reduction Act are eliminated.

Individual Income Tax Provisions

Lower Tax Rates and Brackets Made Permanent

The tax brackets established under the 2017 Tax Cuts and Jobs Act (TCJA) are now permanent. An additional year of inflation adjustment applies to the 12% and 22% rate thresholds.

Standard Deduction Permanence

The nearly doubled standard deduction is made permanent, with indexed amounts effective in 2025:

Single & MFS: $15,750

Head of Household: $23,625

Married Filing Jointly: $31,500

Increased Child Tax Credit

Starting in 2025, the child tax credit increases to $2,200 per child and will be adjusted for inflation annually.

Estate and Gift Tax Exemption Increase

In 2026, the exemption increases to $15 million per individual ($30 million for married couples), indexed for inflation.

SALT Deduction Cap Raised

The state and local tax (SALT) deduction cap increases to $40,000 per household, with a phaseout for taxpayers with MAGI over $500,000. The cap reverts to $10,000 in 2030.

Above-the-Line Charitable Deduction

Beginning in 2026, taxpayers can deduct charitable contributions without itemizing:

$1,000 for single filers

$2,000 for joint filers

Tip and Overtime Deductions

From 2025–2028, above-the-line deductions are available for qualified tips and overtime pay in specific occupations, subject to income limits.

Enhanced Deduction for Seniors

A $6,000 deduction is available from 2025–2028 for taxpayers age 65+ with income below $75,000 (or $150,000 for joint filers).

Car Loan Interest Deduction

Up to $10,000 in interest on loans for U.S.-assembled passenger vehicles may be deducted from 2025–2028, subject to income phaseouts.

Moving Expense Deduction Eliminated

The deduction is permanently eliminated, except for active-duty members of the Armed Forces.

Mortgage Interest & Insurance Premiums

The $750,000 cap on mortgage debt and the treatment of mortgage insurance premiums as qualified residence interest are now permanent. The exclusion of home-equity debt from qualified residence interest is also made permanent.

Personal Casualty Loss Deduction

The limitation on personal casualty loss deductions is made permanent and expanded to include losses from state-declared disasters.

Other Deductions and Credits

Provisions made permanent include:

The adoption credit

Employer-provided childcare credit

Paid family and medical leave credit

Education-related tax benefits

How to Prepare

A phased planning approach can help you respond effectively to the timing and complexity of these changes:

Short-Term: Focus on provisions taking effect in 2025 and ensure compliance.

Mid-Term: Prepare for transition rules and opportunities emerging over the next 12–18 months.

Long-Term: Align tax strategy with evolving policy for sustainable outcomes.

Hansen Hunter announces partnership focused on accelerating growth

Hansen Hunter (“HH”) has partnered with Water Street Healthcare Partners, a strategic investor dedicated to building market-leading businesses in healthcare, to advance its goals for growth.