Universal Health Services saw its fourth-quarter profit jump to $135.5 million, up 42 percent from the year before, the Pennsylvania hospital operator announced today. Favorable after-tax impact, including more than $5.5 million in after-tax electronic health record incentives from the federal government, helped boost the results. In addition to EHR incentives, favorable after-tax impact of approximately $15.5 million resulted from a reduction to UHS's professional and general liability self-insurance reserves relating to years prior to 2012, and a favorable after-tax impact of approximately $16.4 million resulted from the gain realized on the sale of Auburn Regional Medical Center in October 2012. Earnings Report