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New Ballgame for FMV in Healthcare Under Final CMS Rules
The valuation profession is now in the driver’s seat with respect to the definition of fair market value for healthcare regulatory purposes. The game changer is in the final rules from the Centers for Medicare & Medicaid Services (CMS) related to the Stark Law. There is also a call for papers.
CPT® Codes Drive Compensation, Business Valuation, and Regulatory Compliance in Healthcare
“Know them or practice at your peril,” says the author, who maintains that you cannot understand Stark Law requirements without understanding the CPT® codes for the particular medical specialty you are engaged to value.
Book Review: The BVR/AHLA Guide to Valuing Physician Compensation and Healthcare Service Arrangements, 2nd Edition
The second edition of this book expands upon the groundbreaking first edition and provides 1,400 pages of content written by 42 experts in the field, including attorneys and valuation experts.
A Lesson in Healthcare Supply and Demand—and Market Power, Part 2
This is Part 2 of a two-part article that follows up on the author’s landmark research on the fair market value of physician compensation. The issue of insurance market structure and the related impact on the negotiating of provider contracts was addressed in Part 1 of this article. Physician distribution and the impact of local payment rates that determine compensation is addressed in Part 2.
New Issues in CPT Coding and Physician Income
Valuation practitioners cannot value a physician practice without doing a fundamental analysis of the Current Procedural Terminology (CPT) codes, reports Mark Dietrich, CPA/ABV. “No one values an accounting practice without analyzing the difference in tax ...
Dietrich Gives Insights Into Latest Issues in Healthcare Valuations
The newest member of the Business Valuation Update editorial advisory board is Mark O. Dietrich, CPA/ABV, who is, according to the American Health Lawyers Association, a renowned valuation thought leader in the area of healthcare. Of course, we agree with ...
New Case Points Up Practice Opportunity in Reasonable Compensation
Opposing counsel attacked a valuation expert over his expertise in assessing reasonable compensation—and also criticized the data he used. The expert prevailed in this challenge, which illustrates that valuation experts can take on engagements in tax matters and shareholder disputes involving the fair market value of executive compensation.
Kick-Starting a CPT Revenue Analysis for a Physician Practice
An example of how to get started on a Current Procedural Terminology (CPT) revenue analysis for an orthopaedic practice, including detailed background data on this type of practice.
BV News and Trends October 2023
A monthly roundup of key developments of interest to business valuation experts.
Tips for Valuing—and Designing—Buy-in and Buyout Agreements for Medical/Dental Practices
After hundreds of engagements, the author identifies a number of best practices for both the valuation analyst and the consultant with respect to buy-in/buyout arrangements.
Factors in Forecasting Cashflow and Estimating Cost of Capital in Healthcare
It is critical when undertaking the valuation of any company to have a good understanding of the risks associated with the future cash flows. In the healthcare industry today it has never been more important or more difficult to appropriately assess risk ...
BVU News and Trends August 2018
A monthly roundup of key developments of interest to business valuation experts.
BV News At-a-Glance
A monthly roundup of key developments of interest to business valuation experts.
Key Issues in Debate Over the Cost Approach for Healthcare Intangibles
Editor’s Note: There is an ongoing debate over the reliance on the cost approach in valuing intangible assets in a healthcare industry context. Adding fuel to the fire is an AICPA white paper on the application of the cost approach to valuing intangibles ...
Zeroing in on the value drivers in healthcare: What’s hot, what’s not, and what’s going to pot (Part 1 of 2)
In this article, we highlight the current state of a wide range of healthcare industry sectors, focusing on impending changes in reimbursement and regulations that should affect a valuation based upon the Income Approach—even if the market has not yet tak ...
BVU News and Trends May 2019
A monthly roundup of key developments of interest to business valuation experts.
Five Potential Land Mines in Valuing Diagnostic Imaging Centers
The diagnostic imaging center industry has always been a dynamic one, but now it is changing so rapidly that appraisers can be overwhelmed by the sheer amount of data they need to examine. Factors that influence conclusions of value include: • the type ...
Zeroing in on the value drivers in healthcare: What’s hot, what’s not, and what’s going to pot (Part 2 of 2)
In this article, we highlight the current state of a wide range of healthcare industry sectors, focusing on impending changes in reimbursement and regulations that should affect a valuation based upon the Income Approach—even if the market has not yet tak ...
AICPA Conference Covers Healthcare Valuation Challenges and Opportunities
The ever-changing landscape of the healthcare sector was examined at the AICPA’s 2015 Healthcare Industry Conference in Las Vegas, where 375 attendees were treated to some very informative sessions, including a learning path devoted to valuation. BVU was ...
IRS Reasonable Compensation Job Aid: Healthcare Perspective
(Editor’s note: This is an excerpt from the author’s chapter, “Using Work RVUs and ‘Particular Market’ Rates to Establish Fair Market Value of Physician Compensation” (Chapter 15), in BVR’s Guide to Physician Practice Valuation, 3rd edition ...
BV News At-a-Glance
A monthly roundup of key developments from the standard setters, regulators, and valuation professional organizations (VPOs), plus noteworthy new books, research papers, and studies of interest to business valuation experts.
BVU News and Trends April 2021
A monthly roundup of key developments of interest to business valuation experts.
Economy, Cannabis, Physician Pay, SPACs, and Expert Testimony Among the Hot Topics at the NJCPA BV Conference
Key takeaways from the 2021 New Jersey CPA Society’s Business Valuation and Litigation Services Conference are included.
Key Points From the VSCPA Forensic and Valuation Conference
An economic update, a new IRS crackdown, goodwill, reasonable comp, healthcare insights, expert testimony, and options are among the topics recapped from the annual two-day Forensic and Valuation Conference hosted by the Virginia State Society of CPAs.
Medical A/R: Top Issues That Impact Your Valuations
Like many aspects of valuation, valuing medical accounts receivable is as much an art as it is a science. Many small businesses and virtually all professional practices use the cash method of accounting. Under this method, accounts receivable are not ref ...