The Pennsylvania CPA Journal published an article by Advisory Partner David Glusman about the unique challenges of healthcare valuations.

Excerpt:

Fair market value in health care transactions is governed by traditional valuation principles and methodologies, but it is also governed by extensive federal regulations, guidance, and case-specific advisory opinions issued by the U.S. Department of Health and Human Services Office of Inspector General.

When performing an engagement in which a CPA is providing an opinion regarding fair market value, AKS and Stark Law compliance requires determining whether the consideration and other terms are “commercially reasonable.”

Click here to read a PDF version of the article >>