Hospitals must be sure to report and describe whether they provided any of the following compensation items for the organization’s top executives:
• First-class or charter travel.
• Travel for companions.
• Housing allowance or residence for personal use.
• Payments for business use of personal residence.
• Tax indemnification and gross-up payments.
• Health or social club dues or initiation fees.
• Discretionary spending accounts.
• The provision of personal services (e.g., maid, chauffeur, chef).
• Severance or change-in-control payments.
• Supplemental nonqualified retirement plans and equity-based compensation arrangements.
• Compensation contingent on revenues, net earnings or other nonfixed payments of the organization or any related organization.
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