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Pearlstein v. Pearlstein
Trial court finds medical practice valuation that includes goodwill more persuasive, when the firm had been in business more than 50 years and had three locations.
Bernier v. Bernier (I)
Massachusetts Supreme Court applies tax affecting analysis to valuation of subchapter S corporations in divorce.
Crews v. Crews
Appeals court rejects business goodwill award to the husband as a community asset, finding there was no goodwill in the business entities, as the trial court well knew; the determination is based entirely on the expectancy of husband’s future earnings.
Hollis v. Hollis
One of the main issues in this appeal was how to classify the husband’s “book of business,” i.e., his client relationships, assets under management, and related income. The husband was a financial advisor for UBS. The wife contended the book of business had value that constituted a marital asset. The husband pointed out that UBS now took the position that a financial advisor who left the company cannot take any information with him or her. The court also noted that “deferred cash agreements” were actually bonuses that were marital assets. The appellate court affirmed the trial court’s decision to exclude the book of business from marital assets. The court also affirmed the trial court decision on payment of alimony to the wife “in futuro.”
Bank of America, N.A. v. Veluchamy (In re Veluchamy)
In a fraudulent transfer case involving S corp, court says valuation should reflect that buyers of S corps would experience a reduction in the value of the corporations' earnings because of the need to pay personal income taxes on those earnings.
Lane v. Cancer Treatment Centers of America, Inc.
The Delaware Court of Chancery determined the fair value of a closely held, subchapter S corporation’s stock. The primary reason for the great differences in value determined by the opposing experts in this case resulted from the assumptions regarding the ...
Primavera Familienstifung v. Askin
Two issues in this case were a new pricing method for collateralized mortgage obligations, and a evaluation of Daubert standards for expert testimony.
Telxon Corporation v. Smart Media of Delaware, Inc.
The Ohio Court of Appeals, 9th District, reversed a jury’s damages award in this breach of contract and tort action.
Lorna J. Wendt v. Gary C. Wendt
The Connecticut Superior Court considered a number of issues in this high profile divorce, including the value of vested and unvested stock option of a successful corporate executive.
Key drivers of medical practice value: a new, free resource
Large hospitals across the country have been rapidly buying physician practice, turning local communities into “battlegrounds” for the lucrative medical market.
Interesting array of CPE events
3 new events ...
Cimasi: “Wal-martization” of healthcare affecting physician practice valuations
Healthcare valuation expert Robert Cimasi gave a detailed and lively update on emerging issues in healthcare valuation at the AAML/AICPA conference in Las Vegas last week.
CPE that takes you ‘into the trenches’
Two upcoming opportunities ...
Dietrich updates landmark research on physician compensation
The December issue of Business Valuation Update includes an article by Mark Dietrich that updates his important research on the geographic distribution of physicians in the United States.
Spotlight on healthcare valuation at AICPA industry conference
Healthcare regulations, technology, and proposed political reforms have been in the spotlight in recent years, with the upcoming presidential election turning up the heat and intensity of focus.
Physician practice transactions get a shot in the arm
Following the Supreme Court decision on health insurance subsidies, healthcare industry consolidation will continue, according to Stuart Neiberg, a director with HealthCare Appraisers.
Groundbreaking study debunks use of surveys for FMV of physician compensation
An article in an upcoming issue of hfm Magazine presents groundbreaking research and data analytics that challenge commonly held beliefs about survey data, physician compensation, and fair market value.
CPE events
DealStats: Market Data. Evolved. (A Free Webinar) (July 11), with Adam Manson, Mitchell Cameron, and Oday Merhi (all with Business Valuation Resources).
Goodwill value of medical practices istrending down
Intangibles as a percentage of total purchase price for medical practice and related industry businesses have decreased over the past 12 months, according to Charles Wilhoite.
ESOPs and physician practice valuations in latest CPE events
What does the DOL Fiduciary Process Agreement mean for ESOP appraisers and appraisals?
New edition of guide to physician practice valuation available
Subscribers to the BVResearch Pro platform now have online access to the 600-page Guide to Physician Practice Finance and Valuation by Mark O. Dietrich.
The need for healthcare execs to understand valuation is increasing
In “Structuring Competitive Physician Compensation Models” Kim Mobley and Claire Turcotte emphasize the need for healthcare financial executives to understand valuation methodology ...
What's the impact of compensation when valuing a medical practice?
In valuing medical practices using the excess earnings method, the most important adjustment is the one for reasonable compensation, explains Mark Dietrich.
Dental practices take top spot in industry research on Vertical IQ
For 2022, the most popular industry profile on the Vertical IQ industry research platform was dental practices, based on number of user visits.
Last (but not least) CPE in May
The experts will discuss the regulatory reasons why tax-exempt healthcare organizations retain valuation analysts to appraise transactions ...