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New resources on healthcare finance and value available

BVR has three new titles focused on trends and best practices in healthcare payment and reimbursement systems.

Return on Equity Analysis Undergirds Reasonable Compensation Claim

Tax Court says compensation paid to company owners for managing entity’s daily operations was reasonable; officers were “absolutely integral” to company’s success and company’s rate of return on equity after compensation accorded with industry average.

Demand for Executive Compensation Data Lacks ‘Proper Purpose’

Appeals court finds no error in trial court’s rejection of plaintiff’s demand for inspection of corporate records on executive compensation, where expert testimony showed information was not necessary to value plaintiff’s minority interest in company.

Wrong Methodology Gets Lost Compensation Forecast Excluded

Mississippi law requires discounting to present value, court says; court affirms its earlier exclusion of expert’s future lost compensation forecast because calculation was based on “total offset” method, which is disfavored in Mississippi.

Green v. Polyester Fibers, LLC

Mississippi law requires discounting to present value, court says; court affirms its earlier exclusion of expert’s future lost compensation forecast because calculation was based on “total offset” method, which is disfavored in Mississippi.

H.W. Johnson v. Commissioner

Tax Court says compensation paid to company owners for managing entity’s daily operations was reasonable; officers were “absolutely integral” to company’s success and company’s rate of return on equity after compensation accorded with industry average.

Pearson v. Westervelt Co.

Appeals court finds no error in trial court’s rejection of plaintiff’s demand for inspection of corporate records on executive compensation, where expert testimony showed information was not necessary to value plaintiff’s minority interest in company.

Insider’s view of IRS job aid on reasonable comp

Bankruptcy Court Accepts Rationale for Tax Affecting

In a fraudulent transfer case involving S corp, court says valuation should reflect that buyers of S corps would experience a reduction in the value of the corporations' earnings because of the need to pay personal income taxes on those earnings.

Bank of America, N.A. v. Veluchamy (In re Veluchamy)

In a fraudulent transfer case involving S corp, court says valuation should reflect that buyers of S corps would experience a reduction in the value of the corporations' earnings because of the need to pay personal income taxes on those earnings.

Court Affirms ‘Market Valuation Assessment’ of Family Businesses

Expert’s “market valuation assessment” to estimate sale price of husband’s two businesses satisfies principles for valuation of closely held company, says appeals court; case law looks to IRS Revenue Ruling 59-60, but disfavors use of book value.

Courts Agree Reasonable Compensation Is Sound Method for Calculating Spousal Support in S Corp Context

Appeals court says parties’ agreement is ambiguous as to whether distributions related to husband’s ownership in S corp. are includable in alimony and child support calculation; on remand, trial court must determine what income parties meant when specifying use of pretax income from employment.

Marshall v. Marshall (I)

Appeals court says parties’ agreement is ambiguous as to whether distributions related to husband’s ownership in S corp. are includable in alimony and child support calculation; on remand, trial court must determine what income parties meant when specifying use of pretax income from employment.

Court Pans Valuation Based on Expert’s Fiction, Not Fact

High court rejects valuation of husband’s interest in closely held company where wife’s expert transformed it from one owned by four people into one managed by one person to increase its overall value.

Prevost v. Prevost

Expert’s “market valuation assessment” to estimate sale price of husband’s two businesses satisfies principles for valuation of closely held company, says appeals court; case law looks to IRS Revenue Ruling 59-60, but disfavors use of book value.

Ward v. Ward

High court rejects valuation of husband’s interest in closely held company where wife’s expert transformed it from one owned by four people into one managed by one person to increase its overall value.

Insights into small private company exec pay

Healthcare valuation land mine: Avoid it like the plague

Expert’s Valuation Method Precludes Improper Inclusion of Goodwill

In using the capitalization of earnings method to value husband’s medical practice, the wife’s expert did not improperly include personal goodwill, the appellate court finds; the valuation rested on actual earnings with some adjustment for reasonable comp ...

No fast payback from new physician hires

Business valuation in divorce--the series

Avoid hot water over physician agreements

Pay rising for physicians on call

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