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Healthcare Financial Management 1991: Vol 45 Index PDF

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Preview Healthcare Financial Management 1991: Vol 45 Index

JOURNAL INDEX January-December 1991 Friedman; and Timothy J. Johnson, May: Accounting principles and practices 45. Education and training Consistency endangered by FASB-GASB dis- Career boost requires personal strategic pute. Garner, Martha, CPA; and Woodrin plan. Kazemek, Edward A.; and Michael Grossman, CPA, Feb: 62. Capital formation and management F. Doody, Jan: 15. Reporting method can meet new AICPA How to read signs of organizational change. Investment statement policy clarifies objec- guidelines. Kovener, R. R., FHFMA, CAE, Sunseri, Albert J., PhD, Jan: 102. tives. Zielinski, John; and Dan Wro- March: 74. Taking the stress out of resume writing. Sun- Considering charity care policy and proce- Surbvleeyw:s kiH,o sJpaint:a l9s9 . looking for new ways to seri, Albert J., PhD, Feb: 94. dure. Rode, Dan, CMPA, March: 102. fund their capital projects. Zimmerman, Winning resume packages have style—and Determining allowance for bad debt. Rode, Martin E., Feb: 72. substance. Sunseri, Albert J., PhD, March: Dan, CMPA, April: 92. 117. Know how lease types affect financial state- Model helps determine bad debt allowance. Prepare now to move up the career ladder. Rode, Dan, CMPA, May: 126. ments. Kane, James, Feb: 85. Sunseri, Albert. J., PhD, May: 64. Enhancement program can uncover unreal- FASB proposes treatment for handling con- Panel sees high demand for diverse CFO tributions. Pelfrey, Sandra, CPA, May: 128. ized revenue. Richards, Mark L., FHFMA, skills. May: 117. CPA, March: 99. CCRCs should prepare to follow AICPA Practice underlies good public speaking Tax-exempt bond financing may benefit not- guidance. Pelfrey, Sandra, CPA, July: 100. for-profits. Starshak, Joseph B., March: skills. Sunseri, Albert J., PhD, June: 132. Activity-based costing may reduce costs, aid Prepare for an interview personally and pro- 106. planning. Helmi, Medhat A., PhD; and fessionally. Sunseri, Albert J., PhD, Murat N. Tanju, PhD, CPA, Nov: 95. Short selling as a risk management tool. July: 116. Doede, Robert A., April: 104. How to reduce family relocation stress. Sun- Uncertain times point to zero coupon bonds. Kistner, William G., CPA, April: 112. seri, Albert J., PhD, Aug: 92. If unsatisfactory, a job offer can be negoti- Administration and management Written policy can ensure socially conscious investing. Seidner, Alan G., May: 136. ated. Sunseri, Albert J., PhD, Sept: 122. Managing change at the front lines. Kaze- Psychological testing enters the job market. Credit reviews necessary for sound invest- mek, Edward A.; and Rosemary M. ment policy. Seidner, Alan G., June: 112. Sunseri, Albert J., PhD; and David B. Kos- Charny, April: 103. teva, Oct: 120. Summer festival offers capital raising tradi- Guarding tax-exempt status amid legislative Making the best of a bad career move. Sun- tion. Teschke, Deborah A., Dec: 102. scrutiny. Kazemek, Edward A.; and Mi- seri, Albert J., PhD; and David B. Kosteva, chael W. Peregrine, JD, May: 16. Nov: 108. A decade of change: The emerging role of The wrapping is an essential part of the the CFO. Gauss, James W., May: 54. Cash management package. Sunseri, Albert J., PhD; and Da- A union election never held cannot be lost. Watch for pitfalls of discounted cash flow vid B. Kosteva, Dec: 196. Kazemek, Edward A.; and Don R. Mar- techniques. Chow, Chee W., PhD; and shall, July: 15. Alan H. McNamee, PhD, CPA, April: 34. Understanding issues can thwart union ef- Cash management check-up can yield sav- Employee management and relations forts. Kazemek, Edward A.; and Don R. ings. Masonson, Leslie N., CCM, June: Marshall, Aug: 16. 108. Ten steps to better employee interviewing. Ten criteria for effective team building. Kaze- Selecting the best disbursement account. Sunseri, Albert J., PhD, April: 106. mek, Edward A., Sept: 15. Nursing home fights fiscal strain with re- Masonson, Leslie N., CCM, July: 92. Study shows ways to win, avoid union elec- training program. Teschke, Deborah A., Lockboxes can improve processing, cash tions. Goodfellow, Matthew, PhD, Sept: May: 140. flow. Masonson, Leslie N., CCM, Aug: 94. 48. Playing around with guest relations. Three methods figure into cash concentra- Larger urban hospitals increasingly on tion schedule. Masonson, Leslie N., CCM, Teschke, Deborah A., June: 122. closed list. Cleverley, William O., PhD, Sept: 120. Employees experience effects of aging—and CPA, Sept: 77. Financing maneuvers: Two ways to boost learn. Teschke, Deborah A., Aug: 101. Crisis management can leave residual ef- working capital. Ferconio, Sandra; and Mi- Empowerment, not numbers, will end nurs- fects. Margolis, Gail L., JD; and Paul R. chael R. Lane, CPA, Oct: 73. ing shortage. Maraldo, Pamela J., PhD, DeMuro, JD, FHFMA, CMPA, CPA, Oct: RN, FAAN, Sept: 20. Financial reserve: Hospitals leery of credit 46. Demand for nurses requires quick action lines, factoring. Edwards, Donald E., PhD, Roles people play: Managing group dynam- from hospitals. Cowan, Robert A., Sept: CPA; William C. Hamilton, DBA; and Rex ics. Kazemek, Edward A., Nov: 15. 24. Sixty thousand words of advice on manage- Hauser, DBA, Oct: 82. Putting teeth into pay-for-performance pro- Creating a cash management manual. Ma- ment. Kazemek, Edward A., Dec: 15. grams. Jones, David; and Martha Hauser, sonson, Leslie N., CCM, Oct: 116. Scrutiny of analysis statements may uncover Sept: 32. Changing work force requires planning. savings. Masonson, Leslie N., CCM, Nov: Budgeting 100. Moulton, Rochelle M., Sept: 34. Time-saving ‘employees’ work non-stop. Prepare now for changes in banking envi- Repricing plan yields realistic revenue en- Teschke, Deborah A., Sept: 118. ronment. Masonson, Leslie N., CCM, hancement. Pickard, J. Greg; Robert A. Dec: 100. 86 HEALTHCARE FINANCIAL MANAGEMENT technology. Peterson, Richard C.; and Kath- Interactive leadership gaining sway in the Financial analysis and modeling ryn M. Hanneman, RN, June: 26. 1990s. Kazemek, Edward A., June: 16. Marketing, financial goals play into CCRC Paper chase: How to manage computer re- Amid change, management undergoes a re- refund plan. Wynd, William R., PhD; Mo- ports. Ciotti, Vince, June: 40. definition. Kazemek, Edward A., Oct: 98. rag I. Stewart, PhD; and Hugh O. Hunter, Include information needs in corporate plan- Feb: 50. ning. Minard, Bernie, June: 52. Budget model can aid group practice plan- Team mix can smooth information system Marketing and competition ning. Bender, A. Douglas, PhD, Dee: 50. acquisitions. Biddle, Mark H., JD; and Clinical pharmacists can ensure quality at Mark H. Feingold, JD, June: 68. Satisfied patients can spell financial well- acceptable costs. Skaar, Debra J., PharmD; Integrated information systems can seal phy- being. Press, Irwin, PhD; Rodney F. Ga- Julie C. Oki, PharmD; and Robert M. sician alliances. Strode, Arvid J.; and Mi- ney, PhD; and Mary P. Malone, Feb: 34. Elenbaas, PharmD, Dec: 90. chael Competiello, Dec: 46. Elder program promotes patient loyalty. Teschke, Deborah A., March: 110. Nebraska hospital brings services closer to patients. Teschke, Deborah A., Oct: 118. Government: Federal, state, and local Insurance and risk management Pressure growing in the fight to stay tax Determining the right amount of life insur- exempt. Lumsdon, Kevin, Jan: 20. ance. Kistner, William G., CPA, July: 108. Materials management Tax-exempt challenges warrant hospitals’ at- Policies offer insurance and investment tention. Henry, Wayne, JD, Jan: 30. choices. Kistner, William G., CPA, Materials management crucial to overall effi- Two ways to handle a pension plan surplus. Aug: 99. ciency. Kowalski, Jamie C., Jan: 40. Beautyman, Michael J., JD, Jan: 40. Three steps to building a sound investment Inventory to go: Can stockless deliver effi- IRS toughens its guidelines on tax exemp- strategy. Kistner, William G., CPA, ciency? Kowalski, Jamie C., Nov: 20. tion for HMOs. Royalty, Phillip G., CPA, Oct: 102. Purchasing coming into its own. Seibold, Jan: 58. Investment strategy II: Looking at options. Paul T., Nov: 24. Altman sees industry unwilling to control Kistner, William G., CPA, Nov: 98. costs. April: 14. Well-managed liabilities can equal increased Plan for IRS scrutiny when using indepen- assets. Kistner, William G., CPA, Dec: 108. Patient accounts management dent contractors. Falk, William, JD; and Randy Gegelman, JD, April: 100. Credit balances can trip up a provider's ac- Stark: Set state health spending caps. Legal issues counting. Rode, Dan, CMPA, Jan: 90. July: 18. Performance management challenges patient Tax strategies can enhance rural hospital via- Recycling program reduces hospital's dis- accounting. Strella, Eve; and Kathy Hart- bility. Hyatt, Thomas K., JD, July: 20. posal costs. Teschke, Deborah A., Jan: 108. Sampson, Feb: 44. Consider rural clinic to enhance care, reve- Settlement method may be an Rx for mal- Charge reviews can beef up bottom lines. nue. Fogel, Lawrence A., July: 30. practice costs. Strong, Henry L., Feb: 80. Hendershot, Michael C., March: 32. Horner: ‘First, do no harm’ will guide re- Cost control should extend to legal services. Charge system improvements may forestall form. Aug: 18. Burdett, Robert J., JD; and Mary Z. Taylor, third-party audits, legislation. Read, IRS challenges Medicare cost deductions for JD, March: 68. Kevin, March: 40. UBIT. Purcell, Elizabeth A., JD, Sept: 111. Anti-dumping law flashes a yellow light on Patient accounts managers’ role comes into Know the rules to benefit from Social Secu- emergency cases. Laddaga, Lawrence A., focus. Pellar, J. Robert; and William A. rity. Kistner, William G., CPA, Sept: 114. JD; and Jeffrey A. Haynes, March: 84. MacFarlane, April: 60. Final safe harbors narrow and rarely naviga- Court rejects unnecessary borrowing deci- War trickles down to hospital business of- ble. Eiland, Gary W., JD, Oct: 15. sion. Sutter, Ronald N., JD, July: 94. fices. Teschke, Deborah A., April: 110. Courts side with providers on advance re- Bundling requirements create operational funding losses. Sutter, Ronald N., JD, problems. Rode, Dan, CMPA, June: 116. Oct: 108. Early classification may ease bad debt bur- HFMA Living will centers help hospitals comply den. Rode, Dan, CMPA, July: 104. Invest in personal quality, Chairman urges. with law. Teschke, Deborah A., Nov: 103. Strong medicine: Rethinking the PFS direc- tor’s role. Bradford, Carol; and Arnold Si- Lumsdon, Kevin, June: 20. 45 years of HFMA. Shelton, Robert M., moni, Aug: 24. FHFMA, CAE, Sept: 79. Management analysis and engineering To solve A/R woes, build from within. Med- lock, Dudley, CPAM, Aug; 30. Adapting with members, HFM maintains founders’ goals. Read, Kevin, Sept: 86. Quality enhancement means organizational Factory approach can streamline patient ac- involvement. Kazemek, Edward A.; and counting. Rands, Jon; and Mark Muench, Rosemary M. Charny, Feb: 15. Aug: 40. Quality mind-set overcomes barriers to suc- Better MSP process may boost payments. Information systems cess. Anderson, Craig A.; and Robin D. Davis, Scott J., Aug: 48. Bedside terminals can improve nursing effi- Daigh, Feb: 20. Patient accounts manager ripe for re-evalua- ciency. Korpman, Ralph A., MD, April: Given time, quality investments pay off. tion. Rode, Dan, CMPA, Sept: 115. 48. Lumsdon, Kevin, Feb: 30. Giving receivables an ‘outside chance.’ Gaining a competitive edge through HIS Committing to quality. Kazemek, Edward Slater, Robin Michaels; Ronald Corti; and A.; and Rosemary Charny, March: 15. Joseph Privitera, Oct: 56. Patient data critical to hospital-wide quality. Shapleigh, Christine, MD, June: 80. DECEMBER 1991 87 Patient accounts managers play a role in hospital plans. Peters, Gerald, JD, Dee: 20. advocacy. Rode, Dan, CMPA, Oct: 104. Financial analysis critical to physician alli- Authors Coding accuracy affects the bottom line. ances. Goldstein, Douglas; and Giovanis, Abou-Sayf, Frank K., PhD, Aug: 84. Rode, Dan, CMPA, Nov: 104. Theodore N., Dee: 34. Anderson, Craig A., Feb: 44. Determining indicators of patient financial New hitch in physician relations spelled Beautyman, Michael J., JD, Jan: 40. services performance. Rode, Dan, CMPA, RBRVS. Grimaldi, Paul L., PhD, Dee: 38. Bednar, Mary K., March: 20. Dee: 104. Bender, A. Douglas, PhD, Dec: 50. Biddle, Mark H., JD, June: 68. Planning Bradford, Carol, Aug: 24. Payment for healthcare s:rvices Brass, Alan W., June: 90. Program offers help for capital expenditures. Burdett, Robert J., JD, March: 68. Round one in Medicaid bow. Defining ‘do- Teschke, Deborah A., Feb: 100. Cejka, Susan A., CPA, Nov: 52. nation.’ Sutter, Ronald N., Jan: 94. Hospitals gearing up for capital payment Charny, Rosemary, M., Feb: 15; March: 15; Setting EDI standards slow but progressing. changes. Read, Kevin, April: 22. April: 15. Rode, Dan, CMPA, Feb: 83. Joint-venture, capitation model can Chow, Chee W., PhD, April: 34; Oct: 36. Standards are opening a door to electronic strengthen market share. Miller, Richard Ciotti, Vince, June: 40. payments. Moynihan, James J.; Mary K. J.; Alan W. Brass; and Tamar Gilson, June: Clarke, Richard L., FHFMA, Jan-Dec: 12; Bednar; and Kathryn C. Norman, March: 90. July: 44. 20. Creating a market strategy for ‘brand loyalty.’ Cleverley, William O., PhD, CPA, Sept: 77. Taking a deep breath over Medicare capital Hutter, Martin G., Oct: 22. Coddington, Dean C., July: 44. payments. Herr, Wendy W., April: 18. How strategic planning can go wrong. Kaze- Competiello, Michael, Dec: 46. AHA meeting spotlights Medicare capital mek, Edward A., Oct: 28. Corti, Ronald, Oct: 56. payments. Kuchler, Joseph A., April: 82. Planning effectiveness may grow on fault Cowan, Robert A., Sept: 24. A note of sanity in debate over Medicare bad trees. Chow, Chee W., PhD; Kamal M. Coyne, Joseph S., May: 34. debts. Sutter, Ronald N., JD, April: 108. Haddad, PhD; and Barbara Mannino, Daigh, Robin D., Feb: 20. At risk: A look at managing Medicare losses. Oct: 36. Davis, Scott J., Aug: 48. Hottinger, Margaret, CPA; and Cynthia L. Assessing product lines to meet strategic DeMuro, Paul R., FHFMA, CMPA, CPA, JD, Polich, May: 22. objectives. McCormick, Daniel E., Oct: Oct: 46. Direct purchase contracts carry risks and 100. Di Cioccio, Stephen J., JD, Oct: 90. benefits. Fine, Allan, May: 40. Doede, Robert A., April: 104. Factors driving costs must figure into health- Doody, Michael F., Jan: 15. care reform. Coddington, Dean C.; David Provider organizations Dudgeon, Richard A., CPA, Aug: 76. J. Keen; Keith D. Moore; and Richard L. Edwards, Donald E., PhD, CPA, Oct: 82. Clarke, FHFMA, July: 44. California HMOs may provide national fore- Elenbaas, Robert M., PharmD, Dec: 90. Hospital develops private label credit card. cast. Coyne, Joseph S., DrPH; and David Falk, William, JD, April: 100. Teschke, Deborah A., July: 112. M. Meadows, CPA, May: 34. Falle, Valerie, RN, Aug: 84. Geographic reclassification can increase pay- Hospice care can yield savings to HMOs, Feingold, Mark H., JD, June: 68. ment—for now. Dudgeon, Richard A., patients. Abou-Sayf, Frank K., PhD; Vale- Ferconio, Sandra, Oct: 73. CPA; and Laurie J. Harmon, Aug: 76. rie Falle, RN; Robert Matsuwaka, CPA; Fine, Alan, May: 40. EDI use coming sooner rather than later. and Virginia Vierra, Aug: 84. Fogel, Lawrence A., July : 30. Rode, Dan, CMPA, Aug: 89. Friedman, Robert A., May: 45. RBRVS: How new physician fee schedule Ganey, Robert F., PhD, Feb: 34. will work. Grimaldi, Paul L., PhD, Sept: Taxes Garner, Martha, CPA, Feb: 62. 58. Gauss, James W., May: 54. How to finance Medicare receivables —le- Planning may offset ill effects of 1990 tax Gegelman, Randy, JD, April: 100. gally. Reiss, John B., PhD, JD; and Ste- reform. Kistner, William G., CPA, Jan: 104. phen J. Di Cioccio, JD, Oct: 90. Company car may mean higher tax liability. GGiilosvoann,i s,T amTahre,o dJournee : N9.0,. Dec: 34. Complexity, caution mark the start of capital Kistner, William G., CPA, Feb: 86. under PPS. Torchia, Marion M., PhD, Know the effects of not-for-profit conver- GGooloddsfteelilno,w , DoMuagtltahse,w ,D eeP:h D,34 . Sept: 48. Nov: 62. sions. Tracy, Kenneth L., CPA, March: 56. Grimaldi, Paul L., PhD, Sept: 58; Nov: 72; Capital PPS: Trekking through the labyrinth. Calculating benefits, liabilities of vacation Grimaldi, Paul L., PhD, Nov: 72. homes. Kistner, William G., CPA, Dec: 38. March: 108. Grossman, Woodrin, CPA, Feb: 62. Haddad, Kamal M., PhD, Oct: 36. Selecting the right state for retirement. Kist- Hamilton, William C., DBA, Oct: 82. Physician issues Stanretr , noWwil loina m 19G9.1, iCnPcAo,m eM atya:x p1l3a8.n . Kistner, Hanneman, Kathryn M., RN, June: 26. Harmon, Laurie J., Aug: 76. Revamped, joint ventures make a comeback. William G., CPA, June: 110. Hart-Sampson, Kathy, Feb: 44. Peters, Gerald R., JD, Aug: 62. Hauser, Martha, Sept: 32. Fixing the quick fixes to physician relations. Hauser, Rex, DBA, Oct: 82. Peters, Gerald R., JD, Nov: 36. Utilization Haynes, Jeffrey A., March: 84. Physician recruiting: Do you know where your dollars go? Cejka, Susan A., CPA, Market forces can boost quality, lower costs. Nov: 52. Reepmeyer, H. Thomas, Dec: 60. Integrated delivery can ally physician and 88 HEALTHCARE FINANCIAL MANAGEMENT . JOURNAL JNDEX Helmi, Medhat A., PhD, Nov: 95 Pickard, Greg J., May: 45. Starshak, Joseph B., March: 106. Hendershot, Michael C., March: 32. Polich, Cynthia L., May: 22. Stewart, Morag I., PhD, Feb: 50. Henry, Wayne, JD, Jan: 30. Press, Irwin, PhD, Feb: 34. Strella, Eve, Feb: 50. Herr, Wendy W., April: 18. Privitera, Joseph, Oct: 56. Strode, Arvid J., Dec: 46. Hottinger, Margaret, CPA, May: 22. Purcell, Elizabeth A., JD, Sept: 111. Strong, Henry L., Feb: 80. Hunter, Hugh O., Feb: 50. Rands, Jon, Aug: 40. Sunseri, Albert J., PhD, Jan: 102; Feb: 94; Hutter, Martin G., Oct: 22. Read, Kevin, March: 40; April: 22; Sept: 86. March: 117; April: 106; May: 64; June: 132; Hyatt, Thomas K., JD, July: 20. Reepmeyer, H. Thomas, Dec: 60. July: 116; Aug: 92; Sept: 122; Oct: 120; Johnson, Timothy J., May: 45. Reiss, John B., PhD, JD, Oct: 90. Nov: 108; Dec: 106. Jones, David, Sept: 32. Richards, Mark L., FHFMA, CPA, March: Sutter, Ronald N., JD, Jan: 94; April: 108; Judge, Joanne M., FHFMA, CPA, 99 July: 94; Oct: 108. June-Dec: 10. Rode, Dan, CMPA, Jan: 90; Feb: 83; Tanju, Murat N., PhD, CPA, Nov: 95. Kane, James, Feb: 85. March: 102; April: 92; May: 126; June: 116; Taylor, Mary Z., JD, March: 68. Kazemek, Edward A., Jan: 15; Feb: 15; July: 104; Aug: 89; Sept: 115; Oct: 104; Teschke, Deborah A., Jan: 108; Feb: 100; March: 15; April: 103; May: 16; Nov: 104; Dec: 104. March: 110; April: 110; May: 140; June: 16; July: 15; Aug: 16; Sept: 15; Oct: Royalty, Phillip G., CPA, Jan: 58. June: 122; July: 112; Aug: 101; Sept: 118; 24; Oct: 98; Nov: 15; Dec: 15. Seibold, Paul T., Sept: 24. Oct: 118; Nov: 103; Dec: 102. Keen. David J., July: 44. Seidner, Alan G., May: 136; June: 112. Tracy, Kenneth L., CPA, March: 56. Kistner, William G., CPA, Jan: 104; Feb: 86; Shapleigh, Christine, MD, June: 80. Vierra, Virginia, Aug: 84. March: 108; April: 112; May: 138; Shelton, Robert M., FHFMA, CAE, Sept: 79. Wroblewski, Dan, Jan: 99. June: 110; July: 108; Aug: 99; Sept: 114; Simoni, Arnold, Aug: 24. Wynd, William R., PhD, Feb: 50. Oct: 102; Nov: 98; Dec: 108. Skaar, Debra, PharmD. Dec: 90. Zielinski, John, Jan: 99. Korpman, Ralph A., MD, April: 48. Slater, Robin Michaels, Oct: 56. Zimmerman, Martin E., Feb: 72. Kosteva, David B., Oct: 120; Nov: 108; Dec: 106. Kovener, R. R., FHFMA, CAE, March: 15. Kowalski, Jamie C., Jan: 40; Nov: 20. Kuchler, Joseph A., April: 82. WHEN YOU Laddaga, Lawrence A., JD, March: 84. Lane, Michael R., CPA, Oct: 73. LeMoine, David H., FHFMA, CPA, MOVE. . Jan-May: 10. Lumsdon, Kevin, Jan: 20; Feb: 30; June: 20. MacFarlane, William A., April: 60. Malone, Mary P., Feb: 34. To change your address attach the mailing label from your most recent issue of Healthcare Financial Man- Mannino, Barbara, Oct: 36. Maraldo, Pamela J., PhD, RN, FAAN, agement in the box below and fill in the new address information on form provided. Sept: 20. Margolis, Gail L., JD, Oct: 46. If mailing label is not available, print your old institution name Marshall, Don R., July: 15; Aug: 16. and address in this box. Masonson, Leslie N., CCM, June: 108; July: 92; Aug: 94; Sept: 120; Oct: 116; Nov: 100; Dec: 100. HE bt Matsuwaka, Robert, CPA, Aug: 84. McCormick, Daniel E., Oct: 100. McNamee, Alan H., PhD, CPA, April: 34. Please allow six weeks for change to take effect. Meadows, David M., CPA, May: 34. Print your NEW address here: Medlock, Dudley, CPAM, Aug: 30. Miller, Richard J., June: 90. Name Minard, Bernie, June: 52. Please check boxes for the following: Moore, Keith D., July: 44. OOCFO C Home address C Business Moulton, Rochelle M., Sept: 34. Title Moynihan, James J., March: 20. Muench, Mark, Aug: 40. Institution Norman, Kathryn C., March: 20. Oki, Julie C., PharmD, Dec: 90. Address Pelfrey, Sandra, CPA, May: 28; Ju"y: 100. Pellar, J. Robert, April: 60. City Peregrine, Michael W., JD. May: 16. Peters, Gerald R., JD, Aug: 62; Nov: 36; State Dec: 20. Mail to: Circulation Manager Healthcare Financial Peterson, Richard C., June: 26. Two Westbrook Suite 700 WestchesItLe 6r01,5 4

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