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A Lesson in Healthcare Supply and Demand—and Market Power, Part 2

This is Part 2 of a two-part article that follows up on the author’s landmark research on the fair market value of physician compensation. The issue of insurance market structure and the related impact on the negotiating of provider contracts was addressed in Part 1 of this article. Physician distribution and the impact of local payment rates that determine compensation is addressed in Part 2.

A Lesson in Healthcare Supply and Demand—and Market Power, Part 1

This is a follow-up to the author’s landmark research on the fair market value of physician compensation. The issue of insurance market structure and the related impact on the negotiating of provider contracts is addressed in Part 1 of this article. Physician distribution and the impact of local payment rates that determine compensation is addressed in Part 2.

New case affirms treatment of goodwill in Indiana divorces

In Indiana, enterprise goodwill is includable in the marital estate, but personal goodwill is not (see BVR’s Charting Goodwill map).

Dispelling the ‘hired gun’ perception of testifying experts

A question often comes up: “How can two qualified and experienced business valuation experts analyze the same company and come up with widely disparate values?”

New Case Points Up Opportunity for Buy-Sell Valuations

A recent court case illustrates that many buy-sell agreements do not adequately address the issue of valuation when an owner exits the firm. This represents an opportunity for valuation experts to review clients’ buy-sell agreements to identify potential problems, which could mean recurring business for the practice.

Healthcare Valuations: A Check Up

Since March 2020, the United States healthcare industry has faced great adversity. COVID-19 has impacted the way hospitals pay their physicians forever. Join Kathryn Taylor and Justin Conant for your annual Healthcare Valuation Checkup. Get up to speed on the current environment surrounding physician compensation and review the top 10 issues potentially impacting physician compensation in 2022. Learn critical topics such as the group practice exception, advanced practice provider supervision and personally performed work, value-based ...

Cain v Cain

The Nebraska District Court in this case accepted the value of the wife’s expert testimony at trial as to the value of the husband’s 50% interest in his business. Both appraisers included DLOMs in determining value, and both appraisers utilized appropriate valuation methodologies. The difference in the two valuations is a matter of the difference in professional judgment.

The Nebraska District Court’s Determination of the Value of a Husband’s Business Is Affirmed—Appraisers Used Acceptable Valuation Methodology

The Nebraska District Court in this case accepted the value of the wife’s expert testimony at trial as to the value of the husband’s 50% interest in his business. Both appraisers included DLOMs in determining value, and both appraisers utilized appropriate valuation methodologies. The difference in the two valuations is a matter of the difference in professional judgment.

New case points up valuation perils in buy-sell agreements

From a valuation standpoint, the lack of a buy-sell agreement—or one with a valuation provision that’s poorly drafted—can result in costly litigation and a painful falling out between business partners and/or family members.

Imaging centers: If you’ve seen one, you haven’t seen them all

If you value the local hardware store, the next one you value is likely to look pretty much the same.

Business Valuation Case Law Yearbook, 2022 Edition

January 2022 PDF, Softcover (177 pages)

BVR (editor)

Business Valuation Resources, LLC

The legal coverage and in-depth analysis from the BVR legal team deliver lessons learned to help appraisers reach better and more defensible valuation conclusions. All the cases featured in this book impart important lessons about applicable legal principles, approved and discredited valuation methodology, and the act (and art) of presenting expert opinions. This must-have collection benefits both the generalist as well as the specialist.

Learn more >>

Physician Distribution, Mobility, Fair Market Value, and Compensation Surveys: An Update

This article updates the author’s peer-reviewed research on the geographic distribution of physicians in the United States, including some key commentary from CMS about the use of surveys for Stark fair market value.

BV News and Trends December 2021

A monthly roundup of key developments of interest to business valuation experts.

‘Survey Says’ for FMV of Physician Compensation Is on Its Last Legs

The use of compensation surveys to determine the fair market value of physician compensation is seriously flawed, a position well-known expert Mark Dietrich has long maintained. Plus, recent government regulations confirm his position. He offers an alternate methodology.

Recap of the VSCPA Forensic and Valuation Virtual Conference

Topics at the Virginia CPAs’ event included COVID-19, the use of statistics for lost profits, key federal tax cases, personal goodwill, forensics, reasonable compensation, and cybercrime.

Economy, Cannabis, Physician Pay, SPACs, and Expert Testimony Among the Hot Topics at the NJCPA BV Conference

Key takeaways from the 2021 New Jersey CPA Society’s Business Valuation and Litigation Services Conference are included.

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.

IRS sending agents to NACVA’s BV training

The IRS is sending 79 agents to business valuation training provided by the National Association of Certified Valuators and Analysts (NACVA), according to former IRS manager Michael Gregory (Michael Gregory Consulting LLC).

BV News and Trends October 2021

A monthly roundup of key developments of interest to business valuation experts.

Record attendance at VSCPA conference

Again this year, BVR was pleased to sponsor the two-day Virginia Society of CPAs Forensic and Valuation Services Virtual Conference, which saw record attendance, reports Harold Martin (Keiter), who served as chair of the conference planning task force.

Expelled partner should get FMV—but of what?

An Oregon appellate case deals with compensation for a partner’s 25% interest in a business after he is expelled from the firm.

Two state CPA societies host BV events this month

Some state CPA societies organize business valuation conferences, and two of them are coming up later this month.

New rules for FMV in healthcare should dull DOJ’s sword

The Department of Justice has taken an aggressive stance in fraud and abuse cases involving the measurement of fair market value of physician compensation.

Check out the NJCPA’s annual BV conference September 21

The Biden tax proposals, physician compensation, cannabis, and SPACs are some of the cutting-edge topics you’ll hear about at this year’s Business Valuation and Litigation Services Conference, hosted by the New Jersey Society of CPAs.

New Ballgame for FMV in Healthcare Under Final CMS Rules

The valuation profession is now in the driver’s seat with respect to the definition of fair market value for healthcare regulatory purposes. The game changer is in the final rules from the Centers for Medicare & Medicaid Services (CMS) related to the Stark Law. There is also a call for papers.

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