Joseph L. Ardery
Joe advises a wide range of clients on business planning, regulatory compliance, income tax, and other legal and financial matters. He represents clients regularly in business disputes and in regulatory and tax proceedings.
General Business and Tax Planning: Joe structures closely held corporations, limited liability companies classified as partnerships for income tax purposes, and other business entities. He advises their owners and managers on corporate governance issues, buy-sell arrangements, fiduciary duty and control succession questions, and income tax planning.
Tax Disputes: Joe has represented numerous clients before the Kentucky Department of Revenue and the Kentucky courts in income, sales and use, license, and other Kentucky tax matters and before the Internal Revenue Service in audits and appeals.
Joe served as tax counsel to Rohm and Haas Company in its successful Kentucky sales and use tax case involving the exemption for energy costs exceeding 3% of the manufacturer’s cost of production, Department of Revenue v. Rohm and Haas Company, Case No. 2008 CA-000022, decided by the Court of Appeals 2/6/2009, unpublished, Revenue Department’s motion for disc. rev. denied by the Supreme Court of Kentucky 1/13/10, and in Rohm and Haas Company’s successful Kentucky “dock sales” case, Revenue Cabinet v. Rohm and Haas Kentucky, 929 S.W.2d 741 (Ky.App. 1996).
He served as tax counsel to Dupont Performance Elastomers, L.L.C. in its successful Kentucky sales and use tax case involving Kentucky’s enterprise zone exemption, Department of Revenue v. Dupont Performance Elastomers, L.L.C., Case No. 2007 CA-000685, decided by the Court of Appeals 3/21/08., unpublished.
He provided the core tax planning and worked with other members of a Frost Brown Todd litigation team in another manufacturer’s successful effort to obtain credit for local taxes in excess of the amount owed where there existed no statutory authority for a credit or refund. Inland Container Corp. v. Mason County Bd. of Ed., 6 S.W.3d 374 (Ky. 1999).
Health Care: Joe advises physician practices, taxable and tax-exempt hospitals, and other health care companies regarding acquisitions, mergers, joint ventures, federal and state tax issues, and fiduciary duty, corporate governance, non-compete, and compliance matters. He develops compliance plans for hospitals, physician practices, DME companies, and other health care providers, physician recruitment plans, medical director arrangements, provider joint marketing arrangements, and multiple provider network plans.
Joe has prepared opinions on federal and state anti-kickback and physician self-referral (Stark Law) matters, the “intermediate sanctions” provisions of the Internal Revenue Code and antitrust issues applicable to health care providers, the corporate practice of medicine doctrine, certificate of need and licensing rules, public payer reimbursement rules, and a variety other legal standards applicable to health care providers. His work includes the defense of qui tam litigation filed under the Federal False Claims Act and the negotiation of settlements with the U.S. Department of Justice and the Office of Inspector General of the U.S. Department of Health and Human Services.
He represents Kentucky health care providers in certificate of need and licensing matters. He represented a Kentucky tax-exempt health care provider in obtaining a determination that it did not need a certificate of need to add additional cardiac catheterization laboratories. Interim Office of Health Planning and Certification v. Jewish Hospital Healthcare Services, Inc., 932 S.W.2d 398 (Ky.App. 1996).
Insurance Regulation: Joe represents the largest workers’ compensation self-insurance group providing coverage in Kentucky, with over 5,500 employer members. He has represented Kentucky’s principal statutory insurance plans including the Kentucky FAIR Plan, the residual market mechanism for commercial and dwelling fire coverage, Homeowners coverage, and farm coverage, the Kentucky Automobile Insurance Plan, the Kentucky Assigned Claims Plan, and the Kentucky Insurance Guaranty Association.
He represented an association of workers’ compensation insurers active in Kentucky and Kentucky self-insured employers in their successful effort to obtain a declaration that the Kentucky General Assembly’s taking of funds they had paid to prefund special injury fund liabilities was unconstitutional. Thompson v. Kentucky Reinsurance Association, 710 S.W.2d 854 (Ky. 1986).
He represented the Kentucky FAIR Plan in its successful effort to collect substantial assessments which the Plan had assessed against a national insurance organization over its constitutional objections. Stephensv. State Farm Mutual Auto. Ins. Co., 894 S.W.2d 624 (Ky. 1995).
Highlights & Recognitions
- AV® Rated, Martindale-Hubbell®
- Selected for inclusion in Kentucky Super Lawyers®, Business/Corporate, 2007-2016
- The Best Lawyers in America®, Health Care Law, 2006-2019
Memberships & Affiliations
- American Bar Association
- Kentucky Bar Association
- Louisville Bar Association
- Business Tax, and Health Law Sections, American, Kentucky, and Louisville Bar Associations
- American Health Lawyers Association, Member
Recent Blog Posts
- Frost Brown Todd Prevails on Novel Issue of Kentucky Business Law
- Preparing for RAC Appeals - How to Preserve Your Rights to Appeal
- CON Law Changes Course Again: Court Rules that Physician-Owned ASC Housed in Same Building as Clinic Does Not Qualify for Physicians' Office Exemption
- Kentucky Court Rules that State Agency Must Certify to CMS that Physician-Owned ASC Complies with Kentucky Law
- Reminder - Per Click and Percentage Leases Face Restructuring Under Stark Law
- Social Security Reform and Reality
- Judge Alito's Decisions Involving Health Care Matters are Not Agenda Driven
- Hot CON Questions in Hands of Court and Cabinet
- Guides for Avoiding Antitrust Problems
- Kentucky Medicaid Changes
- Federal Legislation Would Allow Health Insurers to Bypass State Mandates for Health Insurance Policies They Offer to Individuals
- The Monumental Contribution to Privacy Rights of Louisville's Louis D. Brandeis
- New Guidance for Categorizing and Quantifying Community Benefit Activities
- Physician Non-Competes are Enforceable in Kentucky
- Both Presidential Candidates Are Failing to Address Medicare's Gigantic Deficit
- Physicians’ In-Office Ancillary Services – the Detailed Rules Now In Effect
- Senate Finance Committee Gives Preview of New Rules for Tax-Exempts
- Health Law Advisory Spring 2004
- Positive New Stark Rules on Recruitment Assistance to Existing Physician Groups
- Get Ready to Report to CMS on Physician Compensation and Ownership Arrangements
- The Federal Government Can Easily Do More to Remedy Kentucky's Physician Deficit
- Federal Officials Are Intensifying Their Review of Physicians' Relationships with Pharmaceutical Companies
- The AMA Code of Medical Ethics-What is Its Legal Effect?
- Physician-Hospital Joint Ventures - Issues for Physicians
- IRS Issues New Reference Guide for Tax-Exempt Health Care Providers
- Physicians' Professional Corporations Are Subject to Unique PC Rules
- New Indictments Raise Old Questions about Physician Recruitment Agreements
- Medicaid Crunch Fuels Demand for State Tax Law Changes
- Supreme Court Ruling Upholding Kentucky Any Willing Provider Laws Leaves Opportunities and Questions
- Have the Lawsuits Against Managed Care Organizations Gone Too Far?
- HealthSouth Debacle Gives Lessons to Members of Boards of Directors
- Academic Medical Centers Face New Challenges and Opportunities
- Governor Patton's Tax Proposals - The Impact on Kentucky Health Care Providers Eyeing Indiana and Ohio
- Its Time for the Republicans to Lead on Medicare
- Federal Court Rules for Hospital Joint Venture and Rebukes IRS
- The Strange State of Kentucky's Sales and Use Tax Rules for Medicines
- Does that Physician Employment Agreement Deal with the Tail Insurance Issues?
- Tax Court Hits Directors of Tax-Exempt Entity with Penalty Taxes for Self-Dealing-But Relief May Be On The Way
- Physicians' Ancillary Services-What is "Ancillary"?
- Physicians: Check Your Compensation System Against this Troubling Tax Court Case
- The Best Lawyers in America© 2020 includes 169 Frost Brown Attorneys
- 163 Frost Brown Todd Attorneys Listed in The Best Lawyers in America© 2019
- 43 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers® and 14 Recognized by Kentucky Rising Stars® for 2018
- 161 Frost Brown Todd Attorneys Listed in The Best Lawyers in America© 2018
- 168 Frost Brown Todd Attorneys Listed in The Best Lawyers in America© 2017
- 51 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers® and 18 Recognized by Kentucky Rising Stars® for 2016
- 175 Frost Brown Todd Attorneys Listed in The Best Lawyers in America© 2016
- 50 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers® and 20 Recognized by Kentucky Rising Stars® for 2015
- 175 Frost Brown Todd Attorneys Listed in The Best Lawyers in America© 2015
- 52 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers® and 21 Recognized by Kentucky Rising Stars® for 2014
- 172 Frost Brown Todd Attorneys Recognized in 2014 Best Lawyers®
- 31 Frost Brown Todd Attorneys Recognized as Top Lawyers in Louisville Magazine
- 167 Frost Brown Todd Attorneys Recognized in 2013 Best Lawyers®
- 42 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers® for 2012
- 40 Frost Brown Todd Attorneys Recognized as Top Lawyers in Louisville Magazine
- 150 Frost Brown Todd Attorneys Recognized in Best Lawyers® 2012 Edition
- 31 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers® for 2011
- 145 Frost Brown Todd Attorneys Recognized in Best Lawyers® 2011 Edition
- 32 Frost Brown Todd Attorneys Recognized by Kentucky Super Lawyers® for 2010
Civic & Charitable Organizations
- Greater Louisville Health Enterprises Network, Founding Member of Board of Directors and Executive Committee
- University of Louisville Board of Overseers, Current Member and Past Chairman; Past Co-Chair of Visiting Committee to U of L Primary Care Center; Past Chair, Visiting Committee to School of Law; Past Chair, Visiting Committee to University Libraries
- University of Louisville Law Alumni Foundation, Past Chairman
- Transit Authority of River City, Past Member, Board of Directors
- City of Louisville, Past Service as City’s Director of Public Information and Special Assistant to the Mayor