Winter

Showing 705–720 of 772 results

  • Joint valuations remove bias from the equation

    Winter 2009
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 395

    Abstract: As this short article discusses, joint valuations can — in some circumstances — benefit both parties to a business valuation dispute. Conducted correctly, they can expedite the valuation process, relieve stress and reduce costs.

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  • When is a discount for lack of marketability warranted?

    Winter 2009
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 562

    Abstract: Whether for purposes of buy-sell agreements, shareholder litigation, marital dissolutions or taxes, business valuations frequently require the application of a discount for lack of marketability (DLOM). This is particularly true when valuing a minority interest. This article outlines the 10 factors Judge David Laro of the U.S. Tax Court has enumerated as important when determining a DLOM and the three general categories they fall into.

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  • A complex process made easier – Cox provides stock valuation guidance

    Winter 2009
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 856

    Abstract: Even where statutes directly address valuation of a company’s stock for shareholder litigation, the task is complicated. But the 11th Circuit Court of Appeals opinion in Cox Enterprises, Inc. v. News-Journal Corp. illustrates and provides guidance on issues relevant to this topic. This article summarizes the facts of the case and explains why confusion remains over the difference between fair value and fair market value.

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  • Fraud at the top – Executive schemes can destroy a company

    Winter 2009
    Newsletter: Expert / Valuation & Litigation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 769

    Abstract: Fraud schemes committed by executives are among the most costly, so spotting the signs of executive fraud can literally save a company. This article highlights some of the signs executive fraud is occurring, such as an employee’s lack of cooperation with audits and an extravagant lifestyle. It encourages businesses to implement strong internal controls and make it difficult for high-ranking employees to override them.

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  • Practice builders – Taking the plunge into medical spas

    Winter 2009
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 577

    Abstract: To help boost revenue, some physicians are expanding their practices to include minimally invasive, cosmetic medical procedures. Dermatologists and plastic surgeons aren’t the only ones offering these services: Internists, ob/gyns and cardiologists are moving into the market, often providing the services through a separate facility configured as a “medical spa.” This is more than the expansion of an existing practice — it’s a new venture. Therefore, to help ensure its success, you must draft a formal business plan, based on market research and your short- and long-term goals. This article offers some tips.

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  • Vital Stats – Satisfy your patients; earn more money

    Winter 2009
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 168

    Abstract: This issue’s “Vital Stats” takes a look at how patient opinions can positively affect physician salaries and practice revenues. Some interesting numbers published in the MGMA Performance and Practices of Successful Medical Groups: 2007 Report Based on 2006 Data back up that conclusion.

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  • Opting out of Medicare: Is it a good move for your practice?

    Winter 2009
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 683

    Abstract: The CMS proposal in early 2008 to cut physician reimbursement rates by 10% led many doctors to wonder whether participation in Medicare was a good idea for their practices. Although the rate cut wasn’t approved, the persistent paperwork and billing problems with Medicare continue. This article explores a way you can continue to see Medicare patients without some of these limitations: Opting out of the program and contracting privately with your patients.

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  • Plug up those revenue drains – Internal billing and coding audits can help

    Winter 2009
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 909

    Abstract: Are you losing money because of holes in your billing and coding process? Conducting an internal billing and coding audit will help you plug up these potential revenue drains before your cash flow dries up. This article explains how an internal billing and coding audit can help identify whether physicians are submitting accurate claims for reimbursement — that is, coded according to CPT codes, guidelines and conventions and as required by payor payment policies.

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  • Fundamentals of a successful practice merger

    Winter 2009
    Newsletter: Rx for Practice Management / Practice Management Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1038

    Abstract: Physician practice mergers continue to be a trend in the health care profession. And with good reason: Merging practices immediately gain access to a larger patient base and greater clout in negotiating with payors. Plus, the overhead per physician usually drops, and the two practices are often able to pool capital resources. But there can be downsides. This article explains why a merger shouldn’t be entered into lightly. A sidebar discusses the criteria that will help ensure a merger will be a success.

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  • For what it’s worth: Valuation in the courts – IRS plays role reversal in charitable contribution case

    Winter 2009
    Newsletter: Valuation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 616

    Abstract: In charitable contribution cases, taxpayers want property appraised as high as possible to maximize their deductions. Meanwhile, the IRS seeks low appraisals for assets donated to charities to maximize tax receipts. But, in a recent charitable contribution case, the IRS reversed its usual role, arguing in favor of hefty discounts for lack of control and marketability. The result may be surprising. Citation: Bergquist, et al v. Commissioner, 131 T.C. No. 2, July 22, 2008.

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  • What factors determine company-specific risk?

    Winter 2009
    Newsletter: Valuation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 700

    Abstract: Valuation is both art and science. When financial data and empirical research aren’t enough, appraisers typically make subjective assessments to bridge the gap — for example, when quantifying company-specific risk. This article looks at what factors appraisers consider to estimate company-specific risk.

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  • FASB 141(R), Business Combinations – Revised accounting standard has valuation implications

    Winter 2009
    Newsletter: Valuation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 1191

    Abstract: The accounting rules for mergers, acquisitions and other types of business combinations underwent a major overhaul in December 2007. The revised standard, Financial Accounting Standards Board (FASB) Statement No. 141 (revised), Business Combinations, or FASB 141(R), is effective for fiscal years beginning after December 15, 2008. This article revisits the subject of business combination in light of the new standard, exploring its valuation implications.

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  • Turning a critical eye … 7 questions to ask about an appraisal report

    Winter 2009
    Newsletter: Valuation Concepts

    Price: $225.00, Subscriber Price: $157.50

    Word count: 784

    Abstract: The content and format of business valuation reports may differ somewhat depending on appraiser preferences, firm protocol and the requirements of any professional organizations to which the appraiser belongs. But many of the underlying analyses and explanations are similar. This article suggests seven questions to ask that can help ensure an appraiser has covered all the bases.

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  • Contractor’s Toolbox – New law gets to the HEART of military service

    Winter 2009
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 471

    Abstract: Last summer, in an effort to give military veterans some financial relief, the Heroes Earnings Assistance and Relief Tax (HEART) Act of 2008 was signed into law. If your construction company employs workers active in the military, this is an article you shouldn’t ignore. That’s because you may need to make some changes to your accounting procedures as well as your benefits programs for employees who perform qualified military service.

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  • Protecting data on mobile communication devices

    Winter 2009
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 348

    Abstract: Your employees probably rely on mobile communication devices to keep them in touch and in control. And whether they’re going across town or across the country, they’re taking critical information with them. If a worker leaves a laptop in a cab or a BlackBerry® at a restaurant, you may be losing more than a piece of equipment. In the wrong hands, such communication devices could be the equivalent to the keys to your company vault. This brief article discusses how to protect that valuable information.

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  • 6 things you should know about before you do work in another state

    Winter 2009
    Newsletter: Construction Industry Advisor

    Price: $225.00, Subscriber Price: $157.50

    Word count: 728

    Abstract: If this tight economy is pinching your wallet, you may be thinking that now is a good time to explore business opportunities in other states. Before you venture too far from home, however, know what you’re getting into. State requirements surrounding construction projects vary widely. These requirements may not be burdensome, but you’ll need to satisfy them before you can lay the foundation. This article discusses the top six you should know about.

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