Here’s what’s coming up:

• Too-Cautious Healthcare Appraisals Violate Valuation Theory (William B. Hamilton, MBA, CVA, Pershing Yoakley and Associates, PC). Misinterpretation of the Stark Law definition of “fair market value.”

• ESOP Trustees Should Require Peer Review in ESOP Valuations (Patrice L. Riela, CBA, CPA, CVA, ABAR, Delphi Valuation Advisors Inc.). Regulatory pressures trigger the need for peer review of ESOP valuation reports.

• The Cost Approach May Be the Best for Construction Firms—Here’s Why (Matthew Crane, ASA, CPA/ABV; Marshall & Stevens Inc.). Nuances of the construction industry can mean problems for traditional valuation approaches.

• Understanding the Importance of Buy-Sell Agreements to Business Valuation Services (Brian D. Burns, CPA/ABV/CFF, and Chris Mitchell, CPA/ABV/CFF, Dixon Hughes Goodman LLP). Exit planning is ripe area for expanding valuation practices.

• BVU Profiles: Survival Tips for BV Experts Put on the Witness Stand. Stuart Weiss, CPA/ABV, interviews Keith Meyers, CPA/ABV/CFF, Perkins & Co., a 20-year veteran of giving court testimony.

To read these articles—as well as digests of the latest court cases—see the March issue of Business Valuation Update (subscription required).