Arizona Chiropractic Society eNewsletter

October 31, 2012Newsletter Subtitle

Month Year
The Arizona Chiropractic Society is here to serve you!

ACS Logo

3515 E. Carol Avenue
Phoenix, AZ 85028
VOICE 602.368.9496
FAX 866.567.6762


Alan M. Immerman, D.C., ACS President and Executive Director
Alan M. Immerman, D.C., ACS President and Executive Director




BCBSAZ will be sued in the immediate future for charging copays for chiropractic care. The lawsuit will primarily be litigated by the law firm Hansen Reynolds Dickinson Crueger LLC from Milwaukee, WI, webpage, in partnership with Arizona bad faith insurance lawyer Stephen Ryan, webpage, who is handling the individual bad faith insurance lawsuits. The Wisconsin law firm has been litigating the identical lawsuit in Wisconsin for over a year since the Wisconsin and Arizona chiropractic insurance laws are nearly identical. Here is an article from the Milwaukee Business Journal that explains the Wisconsin lawsuit that will be duplicated in Arizona.



Milwaukee Business Journal

Corrinne Hess -- July 15, 2011


A group of Wisconsin women have filed a federal class action lawsuit against six major health insurers on behalf of all chiropractic patients in the state. The suit, filed in early July in U.S. District Court, Western District of Wisconsin, alleges the insurance providers violated state law by requiring chiropractic patients to pay a co-payment for each visit, essentially covering the cost of their own care. Since 1987, Wisconsin has required insurance companies to cover chiropractic care.


Insurance companies have set up a system where they maintain that they cover chiropractic care, but at the same time require patients to pay a co-payment that represents all or a substantial portion of the chiropractor's charges for that visit, effectively excluding coverage by shifting the cost of the visit to the patient, said Erin Dickinson, an attorney with Hansen Riederer Dickinson Crueger LLC, Milwaukee, which is representing the plaintiffs.


"This case is a really big deal for patients," Dickinson said. "A lot of people are loyal to their chiropractor because they don't want to do surgery." The class action complaint contends the insurance companies have been raising the co-payments for chiropractic patients, while either reducing or holding the amount they allow chiropractors to charge for their services.


UnitedHealthcare, Wisconsin Physicians Services Insurance Corp. (WPS), Humana, Anthem Blue Cross and Blue Shield of Wisconsin, Network Health Plan and Compcare Health Services were named as defendants in the lawsuit. When contacted by The Business Journal, representatives from the insurance companies declined to comment on the suit.


Chuck Crueger, another attorney for the plaintiffs, said patients began filing complaints with the state Office of the Commissioner of Insurance several years ago about the charges for chiropractic care, but nothing came of it. Jim Guidry, a spokesman for the Office of the Commissioner of Insurance, said the office received several complaints from chiropractors and their patients and each was evaluated and handled on an individual basis.


Stay tuned for fireworks and dropping or disappearing copays, brought to you by ACS!






An extension of The Small Business Jobs & Credit Act of 2012 provides key tax incentives for investments in new business equipment. This legislation gives business owners additional tax deduction and depreciation opportunities through December 31, 2012. 

Tax benefits extended: what they mean to your business 

The Tax Code Section 179 deduction for qualified equipment has recently been extended to $139,000. This means businesses can write off up to $139,000 of qualified equipment within the 2012 tax year. The Act includes: 

  • A 100% bonus depreciation deduction plus the normal accelerated depreciation on the balance
    of the cost. 
  • A 50% first year additional bonus depreciation deduction for investments placed in service after December 31, 2011 and through December 31, 2012. 

Qualified equipment under Section 179 includes: 

  • Equipment (machines, etc.) purchased for 
    business use. 
  • Tangible personal property used in business.
  • Business vehicles with a gross vehicle weight in excess of 6,000 lbs.
  • Computers and computer software (off the shelf).
  • Property attached to the business building that is not
    a structural component of the building. 
Example illustrating potential tax savings with Section 179
  • Cost of Equipment                                             $30,000
  • 1st Year Write-Offs with Section 179                  $30,000
  • Total deduction in 1st year                                  $10,500
  • Marginal tax rate assumed 35%                      
  • Bottom line equipment cost                                 $19,500
Additional details
  • The deduction begins to phase-out dollar for dollar after $2 million of qualified equipment is purchased during 2012. Equipment acquisitions totaling $2.5 million or more do not result in any Section 179 deduction.
  • The maximum amount and phase-out thresholds for taxable years beginning in 2012 will be $560,000.
  • $1 buyout leases and EFAs qualify for Section 179 benefits. 
We can still process your orders for  
YEAR END Tax Credits! 

Contact: Tonya Wiertzema 

Vice President 

Custom X-Ray Sales & Service, Inc. 

2120 W Encanto Blvd. 

Phoenix, AZ 85009 

P: 602-439-3100 

F: 602-252-5950 


This is not legal, tax or financial advice. You should consult with your tax advisor for the specific impact to your business.