To the extent consistent with Medicare and Medicaid law and regulation, disallowed expenditures shall not include amounts paid to any person for services rendered as follows:
1. Unfair labor practice. In the commission of any unfair labor practice out of necessity to obtain judicial review of a unit determination finding;
2. Contract negotiations. Reasonable expenses for contract negotiations or preparations therefor;
3. Disputes concerning contracts. Reasonable expenses associated with disputes concerning the interpretation of contracts;
4. Attorneys' fees. Expenses for attorneys' fees arising out of a court or agency proceeding or appeal or in preparation therefor; or
5. Educational instruction. Reasonable expenses for educational instruction of supervisors or management employees concerning state or federal labor laws.