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The best way to lure BV business is face-to-face, survey finds

The one-on-one meeting with a prospective client is the most effective method to bring in valuation business, according to a recent survey.

Survey reveals research tools BV firms rely on most

An exclusive BVR survey collected data concerning the research sources experts depend on most when preparing a defensible business valuation report.

Physician Distribution, Mobility, Fair Market Value, and Compensation Surveys

An analysis of regional differences in physician compensation coupled with the general tendency against long-distance relocation shows there is no national market for established physicians. Rather, local market conditions must be considered in setting fair market value.

BVU News and Trends March 2019

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

New BVR study reveals BVFLS profit drivers

Litigation and transactional work generate the highest profit margins at business valuation, forensic, and litigation support (BVFLS) firms, according to a just released BVR study.

Top 10 observations on the Tax Cuts and Jobs Act (TCJA) from the perspective of business valuation professionals

BVR caught up with practitioners at the most recent AICPA Forensic & Valuation Services (FVS) Conference to collect some thought-provoking observations on how the Tax Cuts and Jobs Act (TCJA) is impacting valuations. Practitioners are still grappling with understanding the new law’s many provisions, so this list is certainly not exhaustive, and the thinking will continue to evolve.

Take a fresh look at IRS data on healthcare organizations

Over the past few years, the IRS has become a treasure trove of financial information regarding nonprofit healthcare organizations.

BVU News and Trends February 2019

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

New edition of exec comp survey released

The 2018 Northwest Executive Compensation Survey, published by Milliman, is now available.

NACVA surveys valuation analyst salaries

The National Association of Certified Valuators and Analysts (NACVA) is conducting a survey of annual entry-level salaries for valuation analysts.

Expert’s inability to defend income analysis ‘is decidedly troubling,’ court says

Judges are alert to incongruities in valuations, as is clear from a recent condemnation case in which landowners hired three experts to calculate the compensation owed to them.

Expert’s Failure to Explain Basis for Compensation Analysis Renders Testimony Inadmissible

In condemnation case requiring fair market value analysis to determine compensation due to landowners, court excludes defense expert testimony, citing failure to follow mandated methodology and standard of value; court calls aspects of loss calculation based on income approach “disturbing.”

Rover Pipeline LLC v. 10.55 Acres

In condemnation case requiring fair market value analysis to determine compensation due to landowners, court excludes defense expert testimony, citing failure to follow mandated methodology and standard of value; court calls aspects of loss calculation based on income approach “disturbing.”

ASA releases fifth in series of special topic papers

The Business Valuation Committee of the American Society of Appraisers (ASA) has released its fifth business valuation Special Topics-Technical Paper: “Consideration of Stock-Based Compensation in the Valuation Process.”

American Society of Appraisers Business Valuation Committee Special Topics Paper #5 Consideration of Stock-Based Compensation in the Valuation Process

Under FASB Accounting Standards Codification 718 (formerly FAS 123[R]), equity compensation granted to employees is valued at fair value at the time of the grant and then expensed. Valuation analysts routinely quantify the dilutive effect that stock-based compensation (SBC) has on entity equity value. This dilution can be attributed to SBC that was granted in periods prior to the valuation date and SBC that is expected to be granted in future periods. It is important ...

Groundbreaking study debunks use of surveys for FMV of physician compensation

An article in an upcoming issue of hfm Magazine presents groundbreaking research and data analytics that challenge commonly held beliefs about survey data, physician compensation, and fair market value.

Book Review: The BVR/AHLA Guide to Valuing Physician Compensation and Healthcare Service Arrangements, 2nd Edition

The second edition of this book expands upon the groundbreaking first edition and provides 1,400 pages of content written by 42 experts in the field, including attorneys and valuation experts.

Checklist for Initial Information Request to Analyze Replacement Compensation

The Tax Cuts and Jobs Act (TCJA) will trigger much greater scrutiny on what constitutes reasonable compensation for owner-employees of pass-through entities (PTEs).

BVU News and Trends June 2018

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

How the IRS Determines Reasonable Compensation and What You Should Do

In the most up-to-date commentary on reasonable compensation and the IRS, Mike Gregory, the original champion with the IRS on this issue, gives commentary on how to determine reasonable compensation for federal tax purposes. With fresh insight from developing his latest book, Business Valuations and the IRS, Five Books in One, Gregory will cover three IRS Job Aids including highlights of the Job Aid on Reasonable Compensation. He'll then critique each and offer valuable insights ...

BVU News and Trends May 2018

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

Reasonable Compensation After the Tax Cuts & Jobs Act: To Infinity and Beyond

Many owner-employees are looking at their compensation options under the Tax Cuts and Jobs Act of 2017. Join Ron Seigneur and Kevin Yeanoplos as they explore how these options impact value. The primary focus is in relation to the new 20% deduction of Qualified Business Income for eligible pass-through entities, but discussion will also include the relevant reasonable compensation impact for all business owners. Appraisers should also take this opportunity to get refreshed on owner-employee ...

Willamette’s spring Insights issue is available

The Spring 2018 issue of Insights from Willamette Management Associates is titled “Thought Leadership in Breach of Fiduciary Duty Tort Claims—Valuation and Damages Analyses.”

Hospice Valuation: Trends, Value Drivers, and Physician Compensation

Hospice has become a primary focus for buyers looking for stable reimbursement and good margins in the healthcare industry. What do hospice providers do? And why are the multiples for these companies so high? Join Darcy Devine and William Hamilton for an examination of the business model behind many hospice companies, as well as the risks and opportunities that investors face in this arena. Learn about the fair market value and commercial reasonableness issues related ...

No takers yet for Dietrich and Smith debate challenge

A few issues ago, we relayed the message that healthcare valuation experts Mark Dietrich and Tim Smith have offered to debate anyone who disagrees with their views on the fair market value of physician compensation.

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