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Valuation Underlying Controversial Stock Sale Satisfies Highest Scrutiny

In breach of fiduciary duty action, court says stock sale passes enhanced fairness review; appraiser valuing real estate investment services company before sale is eminently qualified and knowledgeable about industry; capitalized cash flow method “generated a reliable indicator” of company’s value.

Reconciling FMV with Investment Value: What’s Up with the Proposed Redefinition of FMV by Healthcare Regulators?

In October, the Centers for Medicare and Medicaid Services (CMS) released its newly proposed updates to the Stark regulations that included an overhaul of the definition of fair market value (FMV) for regulatory compliance purposes. Surprisingly, CMS pointed to a whole new framework for FMV and valuation practice in general. To help practitioners prepare for the new paradigm, Tim Smith will do a deep dive into the proposed redefinition of FMV and how CMS now ...

Ohio Court Affirms Facts of Case Don’t Require ‘Double-Dipping Offset’

Ohio appeals court upholds trial court’s spousal support determination based on husband’s average, rather than normalized, income, finding “equity did not require a double-dipping offset”; court agrees with sister court’s ruling in Gallo that applicable statute does not prohibit double dipping.

Kim v. Kim

Ohio appeals court upholds trial court’s spousal support determination based on husband’s average, rather than normalized, income, finding “equity did not require a double-dipping offset”; court agrees with sister court’s ruling in Gallo that applicable statute does not prohibit double dipping.

BVU News and Trends December 2019

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

Reasonable comp on IRS radar in S corp audits

IRS examiners looking at S corps now have an item on their audit checklist asking for justification for owner’s compensation, according to RCReports in its December email newsletter.

Helen Ziegler Benjamin v. Island Management

In a family dispute featuring related closely held companies and claims of breach of fiduciary duty and mismanagement, court, based on financial testimony from plaintiffs’ expert, orders inspection of defendant company’s records, including general ledger, fee agreements, and executive compensation.

Financial Expert Testimony Persuades Court to Order Inspection of Company Records

In a family dispute featuring related closely held companies and claims of breach of fiduciary duty and mismanagement, court, based on financial testimony from plaintiffs’ expert, orders inspection of defendant company’s records, including general ledger, fee agreements, and executive compensation.

Top speakers at forensic and valuation conference in Tennessee October 21-23

BVR is pleased to sponsor the Tennessee Society of CPAs Forensic and Valuation Services Conference October 21-23 in Brentwood (just south of Nashville).

Reasonable comp: What’s in a title?

When using the market approach to determine replacement compensation, very often you begin by asking somebody his or her title.

Determining Reasonable Compensation Using RCReports Data

A user’s perspective on RCReports, a cloud-based software application designed to help calculate accurate and defensible reasonable compensation for closely held business owners.

Reasonable Compensation for Closely Held Businesses + RCReports Demo

Determining reasonable compensation for closely held small and medium-sized businesses is not a magical or mysterious process. In fact, it is a straight forward process that relies on a basic understanding of the three different methods for determining reasonable compensation and when and where they apply. Join Stephen Kirkland and Paul Hamann for this rewarding and rich session. Practitioners armed with this knowledge and the proper tools can easily determine reasonable compensation for any company.

Mem’l Hermann Health Sys. v. Gomez

In defamation and business disparagement case against former employer, appeals court affirms jury award to cardiovascular surgeon compensating for injury to reputation and lost profits; expert’s before/after analysis was supported by evidence, and expert ruled out other causes for lost business.

Damages Expert’s ‘Before/After’ Lost Profits Analysis Bolsters Plaintiff’s Defamation Case

In defamation and business disparagement case against former employer, appeals court affirms jury award to cardiovascular surgeon compensating for injury to reputation and lost profits; expert’s before/after analysis was supported by evidence, and expert ruled out other causes for lost business.

BVU News and Trends July 2019

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

BVFLS Firms Disclose Their Best Management Practices

A focus on quality control, the improvement of work product output, as well as the support of staff are among the most successful new management practices or policies business valuation, forensic, and litigation support (BVFLS) firms used over the past year, according to a BVR survey.

RCReports Launches Study on Reasonable Compensation Valuation Practices

A provider of compensation data, RCReports, is doing a study designed to find out the challenges, needs, and current practice of business valuators when determining and defending reasonable compensation.

Survey Uncovers the Most Effective Ways to Get More BV Business

Based on a BVR survey, a discussion of what techniques are best at bringing in valuation business and an identification of the most likely prospects.

BVU News and Trends May 2019

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

When the marriage is over, what is the physician practice worth?

When a physician gets divorced, the value of his or her ownership interest in the practice is often included as an asset for property distribution purposes. In the BVR/AHLA Guide to Healthcare Industry Finance and Valuation, contributing author Stacey D. Udell dives into how the value of a physician practice is based on the valuator’s informed judgment applied to the specific facts and circumstances.

Study launched on reasonable comp valuation practices

RCReports is currently conducting a study to find out the challenges, needs, and current practice of business valuators when determining and defending reasonable compensation, Paul Hamann, the firm’s founder and president, tells BVWire.

Normalizing exec pay can be tricky—in and out of court

Doing normalization adjustments can be a very sensitive issue during a valuation engagement—and also in court, if the matter ends up there.

New Study Reveals BV Research Sources of Choice

A survey of business valuation firms asked about research tools used for industry analysis, transactions, premiums and discounts, cost of capital, guideline public company analyses, compensation, valuation-related case law, and more.

How the Healthcare Industry Misuses and Abuses Survey Data

Compensation survey data do not provide a complete and precise depiction of the physician marketplace for any physician deal. The authors debunk the current “survey says” paradigm and provide the foundation for a completely new standard for the fair market value of physician clinical compensation.

BVFLS firms disclose their best management practices

A focus on quality control, the improvement of work product output, as well as the support of staff are among the most successful new management practices or policies business valuation, forensic, and litigation support (BVFLS) firms used over the past year, according to a BVR survey.

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