Home Health and Hospice Enterprises: Fair Market Value Considerations
(Part II of II)

The first of this two-part series reviewed the unique value drivers that impact the typical valuation approaches, methods, and techniques that are often utilized in determining the value of these enterprises in the current healthcare delivery system. This second part will discuss the value drivers related to home healthcare and hospice enterprises.

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Case Law Update—April 2019

In the first quarter of 2019, there were no reported U.S. Tax Court cases involving either business, estate, or FLP valuation issues. Notwithstanding the above, there were several cases that valuation and litigation support professionals will want to consider. In this article, five recent cases are discussed.

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Investigating Embezzlement:
Three Big ‘Don’ts’

Whether you are engaged in a business valuation or a forensic investigation, do you know exactly what to do if you suspect that an employee of the subject company is committing theft?
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Tax Court and Leading New York and Delaware Cases
In this case law update, we review one U.S. Tax Court case that provides guidance regarding when is a bad debt business loss deductible and whether contributions of money to a business is equity or debt. In addition, we present several Delaware Court cases; one of them, a post-dissolution case where one NACVA member (and another inactive member) testified and the court addressed the S corporation tax affecting and availability of discounts for lack of marketability. The issues raised there are frequently raised in other dissolution actions and the reasoning provided by the court regarding the tax affecting should prompt additional commentary.
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