Bvr*s Guide to Valuing Physicians Practices 2010

This Guide walks appraisers through this tricky type of engagement dealing with reasonable compensation, non-compete agreements, the Stark law and the Anti-Kickback Statute. Mark Dietrich and other top healthcare appraisal experts deliver current and comprehensive guidance on valuation approaches, the impact of supply and demand on value, and other relevant topics unique to physician practice valuation. Coverage includes: expert insights into assessing the impact of the shortage of physicians on practice valuation; step-by-step instructions on navigating the tax issues involved with converting physician practices to tax-exempt status; provides a frameworks for evaluating RVU-based compensation arrangements; plus a checklist for handling technical component analysis.

Table of Contents

Chapter 1. Supply & Demand:Assessing the Impact of the Shortage of Physicians on Value
By Mark O. Dietrich, CPA/ABV

Chapter 2. Report on the Healthcare Economy
By Mark O. Deitrich, CPA/ABV

Chapter 3. Healthcare Market Structure and its Implication for Valuation of Privately Held Provider Entities: An Empirical Analysis
By Mark O. Dietrich, CPA/ABV

Chapter 4. Converting Physician Practices to Tax-Exempt Status: Is There an Upside to the Downturn?
By Mark O. Dietrich, CPA/ABV

Chapter 5. The Anti-Kickback Statute and Stark Law: Avoiding Valuation of Referrals
By James Pinna, JD and Matt Jenkins, JD

Chapter 6. Choosing and Using the Right Valuation Methods for Physician Practices
By Mark O. Dietrich, CPA/ABV

Appendix to Chapter 6: A Heathcare Appraiser Reviews a Judge-Appraiser's Report
By Mark O. Dietrich, CPA/ABV

Chapter 7. Critical Condition- A Coding Analysis for a Physician Practice Valuation
By Mark O. Dietrich, CPA/ABV, and Frank Cohen, CMPA

Chapter 8. Understanding and Using the Technical and Professional Component of Ancillary Revenue when Valuing Medical Practices
By Mark O. Dietrich, CPA/ABV, and Kathie Wilson, CPA/CVA

Chapter 9. Designing a Chart of Accounts to Meet the Needs of Physician Practices
By David N. Gans, M.S.H.A., FACMPE and Steven Andes, PhD, CPA

Chapter 10. Medical A/R: Top Issues That Impact Your Valuations
By Mark Dietrich, CPA/ABV

Chapter 11. Benchmarking Practice Performance
By Gregory S. Feltenberger, MBA, CACMPE, FACHE, CPHIMS, and David N. Gans, MHSA, FACMPE

Chapter 12. Understanding and Using MGMA Data to Normalize Physician Compensation and Perform Financial Statement Benchmarks
By David Fein, MBA

Chapter 13. Evaluating RVU-Based Compensation Arrangements
By Mark O. Dietrich, CPA/ABV, and Gregory D. Anderson, CPA/ABV, CVA

Chapter 14. The CPA's Role in Mergers and Acquisitions Due Diligence Assistance to PPMCs and Private Equity Firms
By Ronald D. Finkelstein, CPA, and Lydia Glatz, CPA

Chapter 15. When the Marriage is Over, What is the Practice Worth?
By Stacey D. Udell, CPA/ABV/CFF, ASA, CVA

Chapter 16. Jurisdictional Issues in Physician Practice Divorce Valuation: California 285
By Kathie Wilson, CPA, CVA and Tracy Farryl Katz, Esq., CPA