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Debate Over: Final Resolution of How to Value Physician Practices
For many years, the healthcare valuation community has been divided over which approach to value should reign supreme in valuing physician practices. Thought leader Tim Smith claims he has now definitively resolved the debate of why there are such divergent value indications in physician practices. He proposes the issue stems from incorrect application of cost and asset approaches along with the failure to properly reconcile these indications in arriving at a conclusion of value. He ...
Wisconsin (Dissenter's Rights)
Wisconsin Statute Chapter 180 . Dissenter's Rights can be found in § 1301 through § 1331. You will need Acrobat Reader.
Wisconsin (Judicial Dissolution)
Wisconsin Statute Chapter 180 . Judicial Dissolution can be found in § 1430 through § 1440. You will need Acrobat Reader.
Physician goodwill varies by practice - part II
In the September issue of BVU, Kumura expressed a concern that the present value of the future tax savings inuring to the benefit of the buyer overstates the value of goodwill. However, sinc ...
Healthcare Valuation Resource List
A comprehensive resource list prepared by Mark Dietrich, Don Barbo, Carol Carden, and Reed Tinsley for the 2/8/07 teleconference, Healthcare in Light of Recent Court Cases.
Goodwill in Physician Practices
Determining and apportioning personal and entity goodwill is a timeless and ubiquitous challenge in the business appraisal process. In the case of medical practices, however, this task requires a more robust skill set, including knowledge of medical regulation, income streams, and reimbursement schemes. In this webinar, experts Stacey Udell and Stacy Collins will address the critical information every appraiser must possess in order to perform a sound and defensible analysis of goodwill in medical practices.
Valuing Professional Practices - Thorny Challenges
Professional practices are hard to value because so much of the utility being provided is tied up in the personal attention of the practitioner.
What is Reasonable Compensation?
Authored by Kevin R. Yeanoplos, CPA/ABV ASA and Ronald L. Seigneur, MBA, CPA/ABV, CVA ...
Medical A/R: Top Issues That Impact Your Valuations
An article published in the November 2008 BVU authored by: Mark Dietrich, CPA, ABV ...
From a Matrimonial Lawyer's Perspective - Top 10 Most Frequent Errors Made by Business Appraisers
FROM A MATRIMONIAL LAWYER’S PERSPECTIVE – THE TEN (AND A FEW MORE) MOST FREQUENT ERRORS MADE BY BUSINESS APPRAISERS Miriam E. Mason, Esq. Sessums ...
How to lose a million dollars in medical practices
In early 1998, Rick Holdren of RH+ Medical Group , a leading medical practice appraisal and brokerage firm in Houston, Texas, was contacted by Robert Strange , Chairman and Chief Executive of Phy ...
A “new paradigm” in health care--Current trends in medical practice consolidation
Robert James “Bob” Cimasi, one of the nation’s best-known medical practice valuers and brokers, is president of Health Capital Consultants (HCC). In this interview Bob shares his insights and perspectives on current trends in the massive and pervasive process of medical practice consolidation. Bob has kindly offered to send a complete complimentary copy of his comprehensive 82-page paper, including extensive bibliography and other appendixes, on “Medical Practice Valuation and Transactions in a Changing Market” to ...
S Corporation Premium for a C Corporation?
Some C corporations look and act just like S corporations. In fact, it is quite common to see C corporation professional practices (medical, dental, etc.) where, although legally C corporations, they produce economic benefits to shareholders as if they w ...
ASA Advanced BV Conference: Lots of options (Part 3 of 4)
The American Society of Appraisers’ 23rd Annual Advanced Business Valuation Conference, held at the Marriott River Center in San Antonio, Texas, October 7-9, 2004 covered the gamut of BV topics, from options valuation and FASB’s proposed fair value rules ...
Navigating the rising economic tide at CBC's annual meeting in Portland
n Implementing the Congruent Multi-disciplinary Team Linn Crader, CBC, CBI Crader & Associates, Inc. Linn Crader spoke about using a multi-disciplinary team to buy or sell a busines ...
Excellent speakers and varied topics at the AICPA’s 2004 business valuation conference (Part 4 of 5)
The AICPA’s 2004 National Business Conference took place at the JW Marriott Orlando Grande Lakes Resort in Orlando, Florida (November 7-9, 2004).
ASA International Appraisers Conference Presentation Summaries
n Discount Settlements on Recent Family Limited Partnership Cases Curtis Kimball, ASA, CFA Willamette Management Associates Curtis Kimball discussed the increasingly popular medium for e ...
IBA conference heats up Las Vegas
The IBA held its annual conference on June 8th at the Paris Hotel in Las Vegas, Nevada.
From experts in valuation in each of nine industry groups to a takeoff on Survivor, AICPA BV Conference offers variety
The 2001 AICPA Business Valuation Conference held at the Venetian in Las Vegas December 2-4 was attended by 840 people (by the way, the Venetian served the best conference food that I've ever experienced).
The Effect of the Changing U.S. Economy on Healthcare Valuation
The continuing rise in the cost of health care services, representing a significant percentage of both government and business expenditures (not to mention the budgets of individuals and families), has become an increasingly regular news item.
Examinations and Testimony of an Expert at Trial
Since the mid-1990s, the number of civil litigation matters requiring the assistance of experts has increased dramatically. A team approach to solving disputes, including the encouragement of jointly retained or court appointed experts is more common ...
Journal of Business Valuation 2016 Edition
From the CBV Institute ...
Journal of Business Valuation 2017 Edition
From the CBV Institute ...
Caution: Mixed M&A landscape for physician practices
A rapidly changing and mixed transaction volume for physician practices signals caution to valuation analysts looking to historical transactions for guidance and comparables, advises a recent post from Weaver, the assurance, tax, and advisory firm.
Hospital Compensation of Employed Physicians — Hospitals Struggle with Compliance and Economics
This article addresses the issues faced by tax-exempt hospitals in their employment of physicians to provide clinical services. While many of the concepts apply to physician employment by for-profit hospitals or clinics or physician employment for admin ...