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How the TCJA could affect physician practice owners
Spring 2018
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 971
Abstract: The 2017 Tax Cuts and Jobs Act (TCJA) is the most sweeping federal tax legislation since 1986. It includes significant changes for individual taxpayers, many of which will have a major impact on higher-income taxpayers like physician practice owners. This article notes some of the relevant tax law changes and explains how they may affect physicians. A sidebar discusses the implications of both the alternative minimum tax exemption increase and the estate tax exemption increase.
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Winning the DLOM debate — Use an appraiser to support marketability discounts
July / August 2012
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 971
Abstract: The discount for lack of marketability (DLOM) attempts to capture the various attributes associated with selling a private interest. But a taxpayer and the IRS may disagree on what constitutes a reasonable DLOM for a particular set of facts and circumstances. This article describes how valuation professionals analyze empirical data to quantify a reasonable DLOM for each subject company based on its specific attributes. A sidebar discusses whether it’s possible to take a DLOM on a controlling interest.
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Third time’s a charm — An additional opinion can help resolve disputes
January / February 2008
Newsletter: Viewpoint on Value
Price: $225.00, Subscriber Price: $157.50
Word count: 971
Abstract: Even two unbiased, equally qualified valuation professionals applying sound appraisal practices are unlikely to arrive at exactly the same number. In fact, valuation differences of 10% or more are common — even under ideal circumstances. In litigation, when neither valuator will concede an objective third expert can help settle the dispute. This article discusses third expert selection and uses a hypothetical case to illustrate the important role a third expert can play. (Updated 2/29/12)
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Harvard gets radical — New cost measurement methodology for hospitals
Winter 2012
Newsletter: Healthcare Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 971
Abstract: Harvard Business School professors Robert Kaplan and Michael Porter have proposed a radical new approach to measuring and thereby controlling health care costs. It makes patients and their conditions — rather than organizational units or diagnostic treatments — the fundamental unit of analysis for measuring costs and outcomes. This article discusses the data required and how to calculate it; the processes involved in the methodology; and the resulting benefits.
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Nonqualified deferred compensation plans – Reward, retain key employees with these arrangements
July / August 2008
Newsletter: Contractor
Price: $225.00, Subscriber Price: $157.50
Word count: 971
Abstract: Many contractors have a few key employees who play a critical role in their construction company’s success, and they want to reward these superstars for their hard work while increasing the likelihood that they won’t jump ship to the competition or strike out on their own. In these cases, a nonqualified deferred compensation (NQDC) plan may be just what a construction company owner is looking for. This article describes the ins and outs of these arrangements, which allow business owners to give their very best employees an extra, tax-deferred retirement reward that can be structured in a variety of ways.