All Articles
Showing 9777–9792 of 10245 results
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Failure to obtain valuation undermines fraud claim
Fall 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 352
Abstract: This short article summarizes fraud case Lusins v. Cohen and explains why the decision reinforces the idea that buy-sell agreements must be independently appraised.
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Methodology matters – When an expert isn’t expert enough
Fall 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 464
Abstract: A Rhode Island court’s decision to exclude expert testimony in a patent infringement case should remind attorneys that their experts’ qualifications aren’t the only potential issue. This article summarizes the decision in Bowling v. Hasbro and talks about why experts must use accepted and appropriate methodologies or risk having their testimony excluded.
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Court excludes assets from gross estate in family LLC case
Fall 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 860
Abstract: After dealing taxpayers a series of losses in cases involving family limited partnerships (FLPs) and limited liability companies (LLCs), the Tax Court has allowed the assets in a family LLC to be excluded from the decedent’s gross estate. This article discusses how the opinion in Estate of Mirowski v. Commissioner can provide valuable guidance on how taxpayers can use these valuable tools.
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Information mining – How experts dig through data to find fraud
Fall 2008
Newsletter: Expert / Valuation & Litigation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 770
Abstract: From insurance scams to financial statement manipulation to fudged expense reimbursement reports, fraud victimizes businesses of every size and in every industry. Even when owners suspect fraud, however, they may not know how to gather the evidence to confirm it. Forensic accounting experts can help with data mining. This article explains how experts analyze a company’s own records looking for activity that diverges from behaviors typically associated with nonfraudulent transactions. (Updated 8/28/12)
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Practice builders – Boost revenues by building up your referral network
Fall 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 584
Abstract: Whether you’re opening a new clinic or you’ve been practicing medicine in the same location for decades, you can’t assume that patients will always choose to walk through your doors. This article provides practical ways to beef up your referral network, such as developing relationships with young physicians entering your community and participating in hospital grand rounds and committees. (Updated 8/29/12)
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Vital Stats – National P4P standards take another step forward
Fall 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 312
Abstract: This issue’s “Vital Stats” offers two topics of current interest to physician groups. The first deals with national pay-for-performance standards, which took another step forward when some of the nation’s largest health plans signed the “Patient Charter for Physician Performance Measurement, Reporting and Tiering Programs.” The second topic describes changes made by CMS to its Physician Quality Reporting Initiative to encourage physician participation.
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Recruiting physicians as employees vs. potential partners – What are the tradeoffs?
Fall 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 891
Abstract: A physician who joins a private practice may expect to be offered the opportunity to buy into the practice and become a partner. There are major pitfalls in that option, however, which may make employment a better choice — for both the physician and your group. This article debates the “employee vs. partner” issue so you can better understand the tradeoffs when recruiting new physicians. A sidebar offers tips on what you should look for when interviewing potential candidates for a partnership position. (Updated 8/29/12)
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Be free of paper overload – Create a document management policy
Fall 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 566
Abstract: Even with the spread of electronic health records, many physician groups continue to be inundated with mountains of paper. The resulting clutter can impair your practice’s efficiency and give the impression of an office in chaos. This article outlines a four-pronged document management policy that can help you cut the clutter. (Updated 2/29/12)
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Surviving in a payor-dominated market
Fall 2008
Newsletter: Rx for Practice Management / Practice Management Advisor
Price: $225.00, Subscriber Price: $157.50
Word count: 787
Abstract: In its 2007 study, Competition in Health Insurance: A Comprehensive Study of U.S. Markets, the AMA states that, in the majority of metropolitan statistical areas (MSAs), a single health insurer dominates the market. Indeed, their data shows that, in 64% of the 313 MSAs, one health carrier controls half or more of the business in HMO and PPO underwriting. This article explains what this payor dominance means for physician practices and offers some ways practices can fight back. A sidebar discusses some of the drawbacks of larger physician groups.
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Practical Perspectives: Key financial issue for you and your family – Bringing calm to chaos with a family financial plan
October / November 2008
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 569
Abstract: In this issue’s “Practical Perspectives,” we meet Nicole and Andy, a married couple with two young kids and full-time occupations. Suffice it to say, they are busy. They never thought their inherent busyness would cause a problem until recently, when they realized that their family’s finances were in complete chaos. In light of their situation, the couple decided to pay a financial advisor a visit and see what suggestions she might have for bringing some calm to their chaotic financial situation. (Updated 8/28/12)
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Moneylines: News Briefs for Businesses and Individuals
October / November 2008
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 467
Abstract: This section offers four news briefs about: 1) the latest 2009 indexed amounts for Health Savings Account contribution limits, 2) a recent survey of working women that reveals a preference for money over benefits, 3) how a flurry of home foreclosures has transformed bankers into real estate agents, and 4) why more and more small business owners are casting a wary eye on employee-owned smartphones.
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4 ways to operate a greener business (and save money)
October / November 2008
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 539
Abstract: The environmental benefits of energy conservation and reduced pollution are self-evident. Yet more and more savvy companies are finding that “going green” can also reduce costs and please the increasingly environmentally conscious buying public. This article discusses four ways to operate a greener business — and save money.
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Invest much? – If so, think taxes come year end
October / November 2008
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 722
Abstract: Investors typically have a lot on their minds. Which securities are up? Which ones are down? Is it time to make a move? Well, come year end, they need to start thinking about something else: taxes. This article provides some tax-related strategies to consider. (Updated: 11/30/12)
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Year end tax planning – It’s business time for tax-savvy companies
October / November 2008
Newsletter: Trendlines
Price: $225.00, Subscriber Price: $157.50
Word count: 1021
Abstract: There are many ways to succeed in business. But, whatever a business owner’s approach, he or she will more than likely get a lot further by running a tax-savvy company that pays Uncle Sam his due without overpaying and, of course, without falling prey to penalties and interest. This article offers several year end tax planning approaches for business owners to mull over.
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For what it’s worth: Valuation in the courts – FLP discounts and the multitiered company
Fall 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 653
Abstract: In this issue’s “For what it’s worth: Valuation in the courts,” we look at the long contentious issue of family limited partnerships (FLPs). Gifts of FLP interests allow individuals to transfer wealth at often substantial discounts from the FLP’s underlying net asset value. And this recent Tax Court case provides insight into how the court handles discounts for lack of control and marketability — especially when multiple owners are involved. Citations: Astleford v. Commissioner, T.C. Memo 2008-128, May 5, 2008.
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Personal vs. business goodwill: The appraisal challenges
Fall 2008
Newsletter: Valuation Concepts
Price: $225.00, Subscriber Price: $157.50
Word count: 788
Abstract: One might associate business appraisals with accounting, yet, in truth, they’re worlds apart. Financial statements, for example, tell only part of the story, and intangible assets present even greater valuation challenges. Items such as patents, customer lists, leases and brand names can be readily identified and valued. But what’s left over — commonly referred to as “goodwill” — may require special treatment. This article compares two distinctive forms of goodwill: personal and business. (Updated 11/14/12)