Comfort Keepers
This industry comprises establishments primarily engaged in providing skilled nursing services in the home, along with a range of the following: personal care services; homemaker and companion services; physical therapy; medical social services; medications; medical equipment and supplies; counseling; 24-hour home care; occupation and vocational therapy; dietary and nutritional services; speech therapy; audiology; and high-tech care, such as intravenous therapy.
Home Helpers
This industry comprises establishments primarily engaged in providing skilled nursing services in the home, along with a range of the following: personal care services; homemaker and companion services; physical therapy; medical social services; medications; medical equipment and supplies; counseling; 24-hour home care; occupation and vocational therapy; dietary and nutritional services; speech therapy; audiology; and high-tech care, such as intravenous therapy.
Home Health Care/Home Care Agencies
This industry comprises establishments primarily engaged in providing skilled nursing services in the home, along with a range of the following: personal care services; homemaker and companion services; physical therapy; medical social services; medications; medical equipment and supplies; counseling; 24-hour home care; occupation and vocational therapy; dietary and nutritional services; speech therapy; audiology; and high-tech care, such as intravenous therapy.
SYNERGY HomeCare
This industry comprises establishments primarily engaged in providing skilled nursing services in the home, along with a range of the following: personal care services; homemaker and companion services; physical therapy; medical social services; medications; medical equipment and supplies; counseling; 24-hour home care; occupation and vocational therapy; dietary and nutritional services; speech therapy; audiology; and high-tech care, such as intravenous therapy.
Senior Helpers
This industry comprises establishments primarily engaged in providing skilled nursing services in the home, along with a range of the following: personal care services; homemaker and companion services; physical therapy; medical social services; medications; medical equipment and supplies; counseling; 24-hour home care; occupation and vocational therapy; dietary and nutritional services; speech therapy; audiology; and high-tech care, such as intravenous therapy.
In re Marriage of Remitz
In this divorce case, the Montana Supreme Court reversed the trial court’s use of the date of dissolution, May 2017, as the valuation date, reversed the trial court’s revaluation of the husband’s business, and reverted to the value determined to the trial date in 2014. The wife had no involvement in the business subsequent to the 2014 trial date.
Montana Supreme Court Holds Proper Date of Business Value Is the Date of Trial (2014), Not the Date of Dissolution (2017)
In this divorce case, the Montana Supreme Court reversed the trial court’s use of the date of dissolution, May 2017, as the valuation date, reversed the trial court’s revaluation of the husband’s business, and reverted to the value determined to the trial date in 2014. The wife had no involvement in the business subsequent to the 2014 trial date.
Adewopo v. Jaja
In this divorce matter, the Indiana appellate court included enterprise goodwill of the wife’s business in the marital estate. The court-appointed, at the husband’s request, expert testified as to his conclusion of value using an income approach and calculating the amount of enterprise goodwill while excluding personal goodwill. The wife objected to the expert’s value but provided no evidence of her own determination of value.
Indiana Appellate Court Includes Enterprise Goodwill of Wife’s Businesses in Marital Estate
In this divorce matter, the Indiana appellate court included enterprise goodwill of the wife’s business in the marital estate. The court-appointed, at the husband’s request, expert testified as to his conclusion of value using an income approach and calculating the amount of enterprise goodwill while excluding personal goodwill. The wife objected to the expert’s value but provided no evidence of her own determination of value.
Vedros v. Vedros
Court says discounting for lack of marketability of minority interest in home healthcare agency, operating as an S corporation, is appropriate where LLC agreement included transfer restrictions and partners were not planning to buy out owner spouse.
Facts Support Discounts in Valuation of Small Healthcare Agency
Court says discounting for lack of marketability of minority interest in home healthcare agency, operating as an S corporation, is appropriate where LLC agreement included transfer restrictions and partners were not planning to buy out owner spouse.
Graves v. Tomlinson
Husband presents two experts to value wife’s three health care businesses, a forensic accountant to normalize the records and a business valuation expert to assess value under all three approaches.
Divorce Experts Agree on Nothing but the Definition of Fair Market Value
Frustrated by lack of consensus among expert valuations of marital business, Ohio Court of Appeals adopts the only valuation (cost approach) where the experts had limited agreement.
Brickner v. Brickner
Frustrated by lack of consensus among expert valuations of marital business, Ohio Court of Appeals adopts the only valuation (cost approach) where the experts had limited agreement.
Home Healthcare Valuation Turns on Expert’s ‘Thorough’ Analysis
Defrauding home healthcare agency results in award of over $2.5 million to owners, based on “thorough” valuation evidence.
Rogers v. Alexander
Defrauding home healthcare agency results in award of over $2.5 million to owners, based on “thorough” valuation evidence.
‘BV on Trial’ in Bankruptcy: Exclusive Insights From the In Re Med Diversified Expert
In 1889, to ease overcrowding at the New York City Asylum for the Insane on Ward’s Island, 40 men were sent to Central Islip, Long Island, where they built what was then called The Branch Lunatic, a facility for the criminally insane.
BV on Trial in Bankruptcy? New York Court Excludes Appraisal as ‘Junk Science’
Bankruptcy court excludes expert business valuation report for “pervasive bias,” but also reveals possible bias against BV profession as a whole.
In re Med Diversified, Inc. (II)
Bankruptcy court excludes expert business valuation report for “pervasive bias,” but also reveals possible bias against BV profession as a whole.
Too Many Adjustments Compromise Deloitte’s Valuation
The relevant valuation issue in this bankruptcy matter, in which the court confirmed the trustee’s modified plan, was the value of Coram Healthcare Corp. and Coram Inc. (the “Debtors”).
In re Coram Healthcare Corp.
The relevant valuation issue in this bankruptcy matter, in which the court confirmed the trustee’s modified plan, was the value of Coram Healthcare Corp. and Coram Inc. (the “Debtors”).