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Partnering in an Uncertain Environment: Consolidation, Integration, and Joint Ventures
A variety of industry and economic factors continue to motivate health care organizations to invest in strategies aimed at enhancing long-term effectiveness and financial viability. This discussion presents numerous consolidation, integration and joint ve ...
Key Considerations in Market-Driven Collaborative Medical Services Arrangements
Though not yet enacted, health care reform legislation is viewed by some industry participants as potentially setting the stage for greater demand for health care services, combined with continuing and increasing pressure on reimbursement levels. In respo ...
Valuation of Ownership Interests in Health Care Entities for Charitable Contributions—Insights from Recent Tax Court Precedents
Revenue Code § 170(a), subject to certain limitations. This discussion summarizes (1) Internal Revenue Service appraisal requirements for noncash charitable contributions and (2) the judicial factors that the U.S. Tax Court has considered in two recent de ...
The Role of Objective, Third-Party Valuations in Structuring Hospital-Physician Relationships
I n s i g h t s The Role of Objective, Third-Party Valuations in Structuring Hospital- Physician Relationships Authored by: Bryant, Jr., L. Edward Special Issue 2005 by Willamette Management Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ...
PERSONAL GOODWILL AND BUSINESS GOODWILL—ARE THEY MARITAL ASSETS?
The distinction between “personal” goodwill and “business” goodwill is often a disputed issue in marital dissolution cases. Depending on the prevailing state statute, this distinction may play an important role in determining which assets are marital ...
Health Care Reform—The Impact on Academic Health Centers: An Academic Health Center Executive’s Perspective
Academic health centers operate simultaneously in the highly intellectual world of academia and the highly competitive world of health care delivery. As a result of this unique operating circumstance, health care reform will likely exert unique impacts on ...
From Fact to Fiction—A Brief Review for the Layman of the Quirky World of “Fair Market Value” in Physician-Hospital Transactions and Regulatory Compliance
The fair market value standard typically governs physician-hospital transactions required to adhere to regulatory standards. This discussion explores the concept of fair market value, describes the process often relied upon to estimate fair market value ...
CMS Proposes Medicare and Medicaid Reimbursement Rules for Earning Incentive Payments for Meaningful Use of Certified Electronic Health Record Technology
Electronic health records are viewed by many as representing a potentially invaluable tool with the ability to improve the quality and affordability of health care. This discussion summarizes the Centers for Medicare & Medicaid Services Proposed Rule rega ...
Current Compliance Challenges: Managing Academic Medical Center Financial Relationships with Industry
The exchange of ideas and knowledge between academia and industry is important to the advancement of medicine. This discussion describes requirements and codes of conduct that academic medical centers should consider when business and financial relationsh ...
THE “DOUBLE-DIPPING” ISSUE IN MARITAL DISSOLUTION CASES: A FAMILY LAW COURT’S PERSPECTIVE
The marital dissolution presents a myriad of challenges for the family law courts. These challenges include the judicial determination of an equitable distribution of the subject marital assets. One such challenge is avoiding the issue of the “double-dip”
Insights into the Culture of Compliance: Special Challenges in the Academic Medical Center Setting
Health care compliance, corporate compliance, and busi-ness ethics programs have grown in both sophistication and complexity over the last decade. In part, this growth has been fueled by government investigations and compli-ance guidance on what constit ...
REGULATORY ISSUES RELATED TO TAX-EXEMPT HEALTH CARE ORGANIZATION VALUATIONS
Valuation analysts are often called on to perform fair market value appraisals related to health care organizations. This is particularly the case when a tax-exempt entity is entering into a transaction with a for-profit entity. And, such transactions cou ...
Valuing Specialty Medical Practices
Recently retired and devoted to writing new books, including the Engagement Guide to Understanding and Valuing Medical Practice Specialties, nationally known healthcare valuation expert Mark Dietrich shares his “trade secrets” from a 45-year career with valuation engagements in 46 states, as well as consulting in England and Scotland.
Ethics Considerations In Esop Employer Stock Valuations
I n s i g h t s ETHICS CONSIDERATIONS IN ESOP EMPLOYER STOCK VALUATIONS Authored by: Reilly, Robert 2/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail: permissions@bvresources.com Copyright © 2009 ...
Health Care Economics Drive Need for Systemwide Reform: An Insurance Executive’s Perspective
The broad objectives of health care reform include achieving universal coverage, reducing the growth of health care costs, and improving the quality of medical care. Meaningful health care reform must encompass every aspect of the health care system. This ...
PROFESSIONAL STANDARDS IN MANAGEMENT INFORMATION AND STRATEGIC PLANNING ENGAGEMENTS
Authored by: Curtis R. Kimball and Robert F. Reilly Published in the Winter 2008 Issue of Insights by Willamette Management & Associates ...
Reasonableness Of Executive Compensation Economic Analysis Data Sources
I n s i g h t s REASONABLENESS OF EXECUTIVE COMPENSATION ECONOMIC ANALYSIS DATA SOURCES Authored by: Platt, Victoria 5/1/2007 by Willamette Management & Associates Thank you for visiting www.BVLibrary.com and downloading this article. Please note this article is copyrighted and cannot be reproduced or distributed without written consent. Please contact Business Valuation Resources, LLC to inquire about permission to reprint. Phone: (888) 287-8258 or (503) 291-7963 ext. 109 E-mail: permissions@bvresources.com Copyright ...
Joint Ventures Between Tax-Exempt Health Care Organizations and For-Profit Parties: Avoiding Federal Tax Law Traps
Joint ventures between tax-exempt health care organizations and for-profit parties provide a popular approach to achieve enhanced medical operations, and increased access to—and implementation of—new medical technologies. This discussion analyzes the maze ...
VALUATION OF GOODWILL WITHIN THE FAMILY LAW CONTEXT
This discussion summarizes the generally accepted approaches, methods, and procedures related to the identification, valuation, and economic analysis of goodwill. In particular, this discussion describes the analysis of closely held business or profession ...
THE RELIEF FROM ROYALTY METHOD OF INTELLECTUAL PROPERTY VALUATION
There are four (and only four) types of intellectual property: patents, trademarks, copyrights, and trade secrets. When they are the subject of an intergenerational gifting program or when they are included in a decedent’s estate, intellectual property ...
INTELLECTUAL PROPERTY INTERCOMPANY TRANSFER PRICE PLANNING CONSIDERATIONS
Authored by: Chip Brown and Robert F. Reilly Published in the Winter 2008 Issue of Insights by Willamette Management & Associates ...
Current Trends in Physician Practice Valuations
Learn the latest on current trends in physician practice valuations as Stuart Neiberg explains who is using these services and why. Neiberg will discuss fair market value vs. investment value and take you through the methodologies employed to value physician practices. You will come away from this must-see webinar with an understanding of the nuances unique to various healthcare specialties and ancillary revenue components. You will also learn how various post-acquisition compensation arrangements may impact ...
Physician Compensation in an Era of High Demand and Limited Providers
As noted in the AHLA/BVR Guide to Healthcare Valuation, when it comes to physicians, variety abounds,"with over 700,000 physicians in the US and over 470,000 working in over 40,000 group practices. There are single specialty, multispecialty, hospital affiliated, non-hospital-affiliated, for-profit, not-for-profit, and academic practices." In examining physician compensation, then, it can be difficult to know where to begin. In Part 11, BVR's Online Symposium on Healthcare Valuation turns to physician compensation and looks at how new ...
Lost Profits Damages in Medical Practices
As with many other valuation applications and techniques, lost profits claims in the healthcare sector carry subtle but important differences from the same nonhealthcare applications. Depending on the size and sophistication of the practice claiming lost profits, this analysis may closely resemble that of a lost earnings claim or go so far as to include the recruiting and training costs of replacing lost employees. In Lost Profits Damages in Medical Practices, Part 7 of BVR's Online ...
Valuing Trained and Assembled Workforces in Healthcare Provider Entities: A Deep Dive
When valuing trained and assembled workforce (TAWF) in healthcare provider entities, such as physician practices, imaging centers, hospitals, ASCs, and the like, many appraisers get it wrong. Experts Tim Smith and Angie Smith discuss the most common reason including a misunderstanding of the correct application of the cost approach as currently formulated in the professional literature or the nature of training for healthcare provider employees, especially for physicians. Often appraisers have not correctly analyzed functional ...