1. Is permission needed to share a patients PHI with his or her life insurance company? 2. Is written authorization from a patient needed to use or disclose health information in an emergency? 3. What is the purpose of an accounting of disclosures? 4. Consider the process of switching to EHRs from paper records in a practice having 2,000 patients. What are the pros and cons of moving all past patient records to the EHR at once versus doing so gradually? 5. Discuss the purpose of HITECH as it relates to electronic health records.