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Physical Therapy

This industry comprises establishments of independent health practitioners primarily engaged in one of the following: (1) administering medically prescribed physical therapy treatment for patients suffering from injuries or muscle, nerve, joint, and bone disease; (2) planning and administering educational, recreational, and social activities designed to help patients or individuals with disabilities, regain physical or mental functioning or to adapt to their disabilities; and (3) diagnosing and treating speech, language, or hearing problems. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.

Hearing Aid Clinics

This industry comprises establishments of independent health practitioners primarily engaged in one of the following: (1) providing physical therapy services to patients who have impairments, functional limitations, disabilities, or changes in physical functions and health status resulting from injury, disease or other causes, or who require prevention, wellness or fitness services; (2) planning and administering educational, recreational, and social activities designed to help patients or individuals with disabilities regain physical or mental functioning or adapt to their disabilities; and (3) diagnosing and treating speech, language, or hearing problems. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.

FYZICAL Therapy & Balance Centers

This industry comprises establishments of independent health practitioners primarily engaged in one of the following: (1) providing physical therapy services to patients who have impairments, functional limitations, disabilities, or changes in physical functions and health status resulting from injury, disease or other causes, or who require prevention, wellness or fitness services; (2) planning and administering educational, recreational, and social activities designed to help patients or individuals with disabilities regain physical or mental functioning or adapt to their disabilities; and (3) diagnosing and treating speech, language, or hearing problems. These practitioners operate private or group practices in their own offices (e.g., centers, clinics) or in the facilities of others, such as hospitals or HMO medical centers.

Cela v. Cela

The Appellate Court (AC) upheld the trial court’s decision to accept the value under the income approach adjusted for the exclusion of personal goodwill. The expert for the wife (business owner) had used the asset approach reasoning that all goodwill was personal. The trial court and the AC rejected that approach.

Appellate Court Upholds Decision to Use Income Approach and Reduce Personal Goodwill

The Appellate Court (AC) upheld the trial court’s decision to accept the value under the income approach adjusted for the exclusion of personal goodwill. The expert for the wife (business owner) had used the asset approach reasoning that all goodwill was personal. The trial court and the AC rejected that approach.

In re Marriage of Bauer

Appellate court upholds Business Reference Guide rules of thumb for valuing a physical therapy practice at 1.0 times gross income.

Management Overlay Must Be Factored Into Valuation of an Affiliated Entity

Milo Fields Trust owned minority interests in two limited liability companies (LLCs), PMB of Hackensack LLC and PMB of Union City LLC.

Milo Fields Trust v. Britz

Milo Fields Trust owned minority interests in two limited liability companies (LLCs), PMB of Hackensack, L.L.C. and PMB of Union City, L.L.C. Gary Fields (Fields) was trustee. These LLCs, along with others like them, had been formed by Jeffrey Britz, who ...

Court adopts income approach valuation but deducts personal goodwill

One of the issues in this marital dissolution was whether the trial court erred in accepting the valuations of husband’s medical practice ...

Zasler v. Zasler

Appeals court affirmed the valuation of wife's expert. His valuation used capitalization of historical income (husband took no salary at the time) and commercial goodwill (he felt husband's personal goodwill shouldn't be taken into account).

McCoy v. McCoy

At issue is the valuation of husband's interest in a physical therapy partnership.

In re Marriage of Phillips

At isssue is the valuation of the husband's physical therapy practice.

In re Marriage of Bookout

At issue was the value of husband's physical therapist practice.

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