Ralph Levy, Jr.

Ralph Levy is Of Counsel in Dickinson Wright’s Healthcare Practice with more than 40 years of experience advising healthcare organizations, entrepreneurs, and closely held businesses. He counsels clients on business formation, operations and growth, transactions, succession and estate planning, and related tax matters.

Ralph previously served as General Counsel to a national healthcare services provider and medical equipment manufacturer. His in-house experience informs his practical approach to helping clients manage their legal needs efficiently, with a focus on the mission-critical legal risks affecting their businesses. He also advises boards, compliance committees, and senior management on internal investigations and compliance matters.

• Represented owners of dialysis clinics in sales and joint venture transactions with national dialysis providers and negotiated medical director agreements involving nephrology practices
• Advised a regional provider of therapeutic foster care and services for individuals with developmental disabilities on acquisitions and management arrangements with other providers
• Counsels closely held businesses and their owners on business succession, including sales to family members and senior management and related buy-sell arrangements
• Advises businesses on entity formation, financing, commercial agreements, and domestic and international distribution arrangements
• Represents executors and beneficiaries in estate administration and probate litigation involving fiduciary duties, wills, trusts, and spousal rights
• Successfully represented the executor of the estate of a well-known Texas singer-songwriter in removing a co-executor and resolving related estate administration issues

• Co-Author, “Overpayments Happen: Understanding CMS’s Updated 60-Day Rule,” Healthcare News, September 2026
• Author, “Tax Implications of the Sirius Decision for Practice Group Offers,” Dickinson Wright Health Law Blog, August 2026; also published in Healthcare News and Healthcare Michigan
• Author, “Tax Considerations in Analyzing Offers from Practice Groups,” Dickinson Wright Health Law Blog, July 2025; also published in Healthcare News and Healthcare
• Author, “Advising Physicians and Other Medical Professionals as to Tax Consequences of Offers From Practice Groups,” Journal of Health Care Compliance, May 2025
• Author, “Impact of Connelly Decision on Buy-Sell Agreements for Physician and Other Practice Groups,” Journal of Health Care Compliance, December 2024
• Co-Author, “Tax Issues in Issuance or Repurchase of Equity in Physician and Other Practice Groups,” Journal of Health Care Compliance, October 2024
• Co-Author, “Suspicious Minds: Protecting Tennessee Artists from Generative AI,” Dickinson Wright Client Alert, June 2024
• Author, “Practice Buy-Sell Agreements: Drafters Beware,” Dickinson Wright Health Law Blog, May 2024
• Co-Author, “Tips for negotiating physician employment agreements for 2024,” Medical Economics, February 2024
• Co-Presenter, “The Ins, Outs and No-Nos in Negotiating Physician Employment Agreements,” DW Healthcare Webinar, January 2024
• Co-Author, “Top Issues in Negotiating Physician Employment Agreements,” Dickinson Wright Health Law Blog, December 2023
• Co-Presenter, “The Ins, Outs, and No-Nos in Negotiating Physician Employment Agreements,” Dickinson Wright Healthcare Webinar, November 2023
• Co-Author, “Tax Issues in Issuance or Repurchase of Equity in Physician and Other Practice Groups,” Dickinson Wright Health Law blog, October 2023
• Author, “Care and Feeding of Practice Entities to Avoid Federal Tax Issues,” Dickinson Wright Health Law Blog, June 2023
• Speaker,  “Tennessee Probate Process: In 7 Simple Steps,” National Business Institute, May 2023
• Speaker, “Estate Planning in Tennessee: From A to Z,” National Business Institute, March 2023
• Author, “IRS Continues Attack on “Zero Out” of Profits by Closely-Held C Corporations,” Thompson Reuters Checkpoint: Corporate Taxation, Volume 49, Number 5, September 2022
• Author, “Continued IRS Attack On ‘Zero Out’ Of Profits,” Dickinson Wright Health Law Blog, June 2022
• Author, “Continued IRS Attack on ‘Zero Out’ of Profits,” Healthcare Michigan, May 2022
• Author, “Proposed Federal Law Tax Changes – Whether, When, and What If None Take Place?,” The Jewish Observer, February 2022
• Co-Presenter, “Estate Planning Ideas – For You and Your Loved Ones: What issues will arise as I plan for dealing in the future with my parents’ estates as well as my own?,” Jewish Federation, Professional Advisory Council, December 2021
• Presenter “Recent Federal Tax Developments and Proposed and Pending Federal Tax Legislation That Affect the Practice Groups of Physicians and Other Health Care Professionals” Dickinson Wright Annual Health Law Summit, November 2021
• Presenter, “Tennessee Business Law Update,” Nashville Bar Association Business Law Institute, November 2021
• Author, “How will proposed changes in federal tax laws affect charitable giving?” The Jewish Observer Nashville, September 2021
• Author, “IRS Attack on `Zero Out` in Recent Tax Court Cases,” Healthcare Michigan, April 2021
• Presenter, “Top Mistakes in Negotiation of Confidentiality Agreements in Acquisition,” Law Practice CLE, February 2021
• Co-author, “$50 Million in Funding Available for Small Businesses in Tennessee,” Dickinson Wright Client Alert, October 2020
• Co-author, “The OIG’s FAQs Related to COVID-19,” Dickinson Wright Client Alert, August 2020
• Co-author, “$200 Million in Funding Available for Small Businesses Through New Tennessee Business Relief Program,” Dickinson Wright Client Alert, June 2020
• Co-author, “Stark Law and Anti-Kickback Statute Waivers for COVID-19”, Dickinson Wright Client Alert, April 2020
• Author, “Tax Court Case Serves As Reminder For Health Care Providers to Properly Report Income and Substantiate Deductions”, Healthcare Michigan, April 2020
• Author, “IRS Invokes Tax-Exempt Status of Nonprofit Foster Agency,” Journal of Health Care Compliance, January/February 2020
• Author, “Could you be responsible for your practice’s unpaid taxes?,” Physician’s Practice, September 2019
• Author, “IRS Announces Expanded Penalty Waiver for Individuals with Underpayment of 2018 Estimated Income Taxes,” Dickinson Wright Tax Blog, April 2019
• Author, “Non-Performing Artists” Wait on IRS Final Regulations Under Section 199A,” Dickinson Wright Tax Blog, January 2019
• Author, “IRS Issues Proposed Regulations On Deduction for Owners of Pass-Through Businesses: The Good, Bad and Ugly for Health Care Providers,” Dickinson Wright Health Law Blog, October 2018
• Author, “IRS Issues Proposed Regulations On Deduction for Owners of Pass-Through Businesses: The Good, Bad and Ugly for Health Care Providers,” Healthcare Michigan, September 2018
• Author, “Take Care In Structuring Loans to “S” Corporation,” Dickinson Wright Tax Blog, November 2017
• Presenter, “Top Mistakes Made During an Acquisition and When Closing the Deal” NBI Seminar, December 14, 2017
• Presenter, “Ethics in Business Acquisitions” NBI Seminar, December 14, 2017
• Author, “Tax Court Decision Serves as Reminder of Need to Take Care in Structuring Management Services Agreements,” Journal of Health Care Compliance, July-August 2017
• Author, “Recent Case Serves as Reminder to Take Care in Structuring Sales of Physician Practices,” Dickinson Wright Tax Blog, June 2017
• Author, “Recent Case Serves as Reminder to Take Care in Structuring Sales of Physician Practices,” Journal of Health Care Compliance, May-June 2017
• Author, “Caution As To Compensation Paid By Professional Corporations,” Healthcare Michigan, April 2017
• Author, “Recent Tax Court Cases Serve as Reminder of Tax Risks of Shareholder Guarantees of Loans to S Corporations,” Dickinson Wright Tax Blog, April 2017
• Author, “So You Want to “Make Partner”? A Word of Warning to Junior Professionals: Watch What You Wish For,” Journal of Health Care Compliance, March-April 2017 and Dickinson Wright Health Care Blog, March 2017
• Author, “Effective Contract Management,” The Corporate Counselor, January 2017
• Author, “Franchisees & Self-Employment Taxes,” Dickinson Wright Tax Blog, November 2016
• Co-Author, “Renewed Perils From “Zeroing Out” a Corporation at Year-End,” Dickinson Wright Health Care Blog, November 2016
• Author, “Supreme Court Declines to Review Appellate Decision Denying Deductibility of Payments under Management Services Agreement,” Journal of Health Care Compliance, September-October 2016
• Author, “New IRS Audit Rules: Is Your Health Care LLC Ready?” Healthcare Michigan, September 2016
• Author, “Take Care of the “Zero Out” of Income Generated by Incorporated Professional Practices,” Journal of Health Care Compliance, May/June 2016
• Author, “Impact of the Gig Economy on Legal Classification of Health Care Workers”, Journal of Health Care Compliance, March-April 2016
• Author, “Recent IRS Rulings Could Have Important Implications for Settlements of False Claims Act Violations,” Journal of Health Care Compliance, November/December 2015
• Author, “Beyond the Letter of the Law: Why Business Acumen Matters For Outside Counsel,” Inside Counsel, June 2015
• Author, “Recent IRS Internal Directive Is a Reminder of Tax Reporting Obligations for Payments by Health Care Providers to Independent Contractors,” Journal of Health Care Compliance, May/June 2015.
• Author, “Tax Court Case Points Out Need for Care in Documenting Payments by Medical Practices,” Journal of Health Care Compliance, January/February 2015.
• Author, “Recent Case Upholds Deductibility of Payments to Settle False Claims Act Allegations,” Journal of Health Care Compliance, November/December 2014.
• Author, “Physician Denied Deduction for Repayments of Tuition Triggered by Failure to Meet Service Requirement,” Journal of Health Care Compliance, May/June 2014.
• Author, “HHS Extends Safe Harbor for EHR Donations through 2020,” Journal of Health Care Compliance, March/April 2014.
• Author, “Tax Court Decision Addresses Tax Deductibility of Payments under Management Services Agreement,” Journal of Health Care Compliance, November/December 2013.
• Author, “Beware of the Tax Consequences of Physician Recruitment Payments,” Journal of Health Care Compliance, September/October 2013.
• Author, “The Good, the Bad, and the Ugly: Addressing Tax and Compliance Issues Posed by Electronic Health Systems,” Journal of Health Care Compliance, July-August 2013.
• Co-Author, “HIPAA: Privacy, Security & the Consequences of a Breach for Dialysis Providers”, Nephrology News & Issues, Vol. 26, No. 10, September 2012.
• Author, “Back to the Future”: Implications of Recent Developments in Physician Payment Methodologies.” Journal of Healthcare Compliance, Sept/Oct. 2012.
• Author, “The Impact Of Terminating Employed Physicians”, Employment Law360, August 24, 2012.
• Presenter, “Implications of Recent Medicare Announcements on Trends in Physician Payment Methods” Webinar, OnlineTech, August 21, 2012.
• Author, “Impact of “Illegality” of Payment Arrangement under Stark Law on Payment for Services of Referring Physicians,” Journal of Health Care Compliance, July- August 2012.
• Author, “Beware the Bundle: Medicare Announces Pilot Program for Bundled Payments to Providers,” Journal of Healthcare Compliance, May – June 2012.
• Co-Author, “Proxy Voting at Tennessee Nonprofit Corporation Board Meetings,” Nashville Bar Journal, June 2012 (Vol. 12, Issue 5)
• ““Beware the Super-Bundle”: Medicare Pilot Program on Bundled Payments to Health Care Providers Could Be the Next PPS for Dialysis,” Nephrology News & Issues, Feb. 2012.
• Frequent presenter at continuing education seminars pertaining to corporate, tax, estate planning and related matters, including most recently in seminars held on June 9, 2015 entitled “Top LLC Mistakes to Avoid in Everyday Business Practices,” May 11, 2015 entitled “The Ultimate Guide to Probate,” December 20, 2014 entitled “Drafting and Negotiating Business Contracts,” May 20, 2014 entitled “Probate Boot Camp,” October 3, 2013 entitled “Current Developments, Strategies and Tips for Planners and Probate Practitioners,” May 15, 2013 entitled “LLC vs. INC: Which Entity is Best for Small Business Clients?,” March 12, 2013 entitled “Business Formations: Small and Emerging Businesses,” May 16, 2012 entitled “Fundamentals of Trust Administration”, December 10, 2010 entitled “Limited Liability Companies,” October 21, 2010 entitled “Mergers and Acquisitions: Nuts and Bolts” and on August 4, 2010 entitled “LLC OR INC.? Entity Selection for a Small to Medium Sized Business” sponsored by the National Business Institute and as moderator of a panel discussion on “Estate Planning and Administration Issues for Closely Held Businesses” in the Nashville Bar Association sponsored “2009 Probate and Estate Planning Institute” held on October 13, 2009.
• Author of several articles in Dialysis & Transplantation, including “CMS Eliminates Transition Budget-Neutrality Adjustment to 2011 Payments“ (May 2011), “Medicare Issues Final Rule on Quality Incentive Program” (Feb-2011), “OIG Raises Concerns of Adjustments in Drug Acquisition Costs under Prospective Payment System” in Washington Update portion of December 2010 issue, “2011 Composite Rate Adjustment and Changes for Home Dialysis Patients” (Oct-2010), “Regulations Affecting Dialysis Services in 2010” (Feb-2010), “Free Nutritional Supplements for Dialysis Patients” (Oct-2009), and “The Impact of a Bundled Payment on the Rate of Home Dialysis Usage” (Sept-2009), “CMS Announces Procedures for Implementation of Life Safety Code Provisions Under New Conditions for Coverage” (June-2009) and “OIG Work Plan: Continuing Focus on Dialysis”(Feb-2009).