Featuring (click image for more information):

Robert Reilly CPA Willamette Management Associates	John R. Holdenried Attorney at Law Baird Holm LLP

Why You Should Attend

In the ever-changing healthcare industry it would seem something as simple as an entity's tax-exempt status would carry some continuity and stability. But in the largest sector of the U.S. economy, even this simple characteristic can create ripples that effect the operations and value of the entity in question and others operating in the same marketplace.

This 100-minute webinar, part 5 of BVR's Online Symposium on Healthcare Valuation features expert appraiser Robert Reilly and attorney John Holdenried in an in-depth analysis of how tax-exempt status impacts a variety of medical organizations. Their presentation will address how tax-exempt status adds to the operational considerations of healthcare entities through transaction analysis, reasonableness of compensation analyses, and similar fair market value analyses; how the IRS and Congress may be reassessing the community benefits used to justify tax-exempt status; and what considerations are in order when a tax-exempt entity acquires another non-tax-exempt entity.

Agenda

• Introduction
• Inurements
• Private benefits
• Relationship of tax-exemption standards to Stark/anti-kickback laws
• Intermediate sanctions
• Disqualified person
• Excess benefits
• Automatic excess benefits
• Rebuttable presumption standards
• Relationship of intermediate sanctions to exemption
• Community benefit developments
• 501(r) standards
• Congressional scrutiny
• New provisions of Form 990

Learning Objectives

• Clarify how taxes affect values in the healthcare industry
• Learn how tax rules are evolving in the healthcare industry and what this means for the future of medical organizations
• Understand the steps taken to reach tax-exempt status and how these can affect the valuation process
• Learn the sanctions associated with tax-exempt status in healthcare

Single Connection Policy
Admission to this event authorizes one computer and phone connection for one location. These connections may be transferred users and/or locations. Multiple concurrent connections for a single admission registration are not allowed.

Multi-User CPE Policy
Admission to this program includes one CPE certificate for one individual. Any additional listeners requesting CPE must pay a processing fee assessed at the completion of the online CE survey for this course.

CPE Processing Fees may be bypassed by entering a valid, unused CPE Authorization Code (for single event purchasers) or by logging into BVR's website (for subscribers to BVR's Training Series).

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CPE Credits for Unlimited Listeners
Have as many eyes and ears take advantage of your registered connection as possible: CE credit is available for an unlimited number of listeners to any registered line. To add listeners for CE credit, please complete the Additional Listener form included on your webinar dial-in instruction email. We'll send dial-in instructions one to two days before our program, and will provide information directly to those listeners you identify approximately one hour before our program.

CPE Information

Prerequisites: Knowledge of Business Valuation
Program Level: Advanced
Preparation Required: None
Delivery Method: Group Internet-Based
Recommended CPE: 2 Credit Hours (Specialized Knowledge & Applications)

Business Valuation Resources, LLC is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. www.nasba.org NASBA Sponsor

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Training Packs

BVR's Training Packs are an indispensable addition to any valuation reference library, or the perfect alternative when you cannot attend the session live.

Each Training Pack is delivered approximately 2-4 weeks after the program has aired, and includes:

• Video file (MP4)
• Audio file (MP3
• Transcript of the presentation
• A copy of the presentation slides
• A copy of the reading materials, visual aids, and handouts

Please note, CPE is not available with Training Packs.