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Thought Leadership

FLP Valuation in the U.S. Tax Court

FLP Valuation in the U.S. Tax Court

Will Frazier, Managing Director, Valuation Services, sat down with Wealth Management’s Trust & Estates magazine to discuss the divination of discounts for lack of marketability.

“FLP Valuation in the U.S. Tax Court” is an article I published this month in Trusts & Estates. In focusing…

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Trends in Rural Physician Compensation

Trends in Rural Physician Compensation

As rural hospitals work to attract and retain the right mix of physicians in today’s health care environment, they face even stiffer challenges than their urban counterparts. On top of a labor shortage, inflation and supply chain issues, rural hospitals need to keep their compensation…

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Should a Fair Value Assessment Be Part of Your Financial Audit?

Should a Fair Value Assessment Be Part of Your Financial Audit?

During a financial audit, early identification of a fair value issue can save time and money. But it’s not always easy for accounting personnel to know whether a fair value assessment is needed.

Whether you are working with internal auditors or external valuation professionals, it’s…

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Weaver Insights: Health Care Valuation 2022 Year in Review

Weaver Insights: Health Care Valuation 2022 Year in Review

Look back at how health care valuation trends in 2022 are likely to affect activities in 2023 and beyond. Download Weaver Insights: Health Care Valuation, 2022 Year in Review now.

On the heels of a blistering pace in 2021, health care services transaction volume declined significantly by…

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Essentials for Selling Your Health Care Business

Essentials for Selling Your Health Care Business

Whether you are an individual, operator or health system looking to divest an entire business or service line, it is never too late to start planning. Selling a health care business takes preparation to ensure a satisfactory outcome. Even when a deal seems to be moving along smoothly,…

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Hospital Earnings Supported by Fewer Uninsured Patients

Hospital Earnings Supported by Fewer Uninsured Patients

The Persistence of Recent Payer Mix Shifts Have Resulting Valuation Implications

According to the latest U.S. Census data, the percentage of the U.S. population without health insurance is at record lows. During the past two years, Congress passed emergency measures to improve access to public…

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The NICE Method Theory and Application

The NICE Method Theory and Application

Will Frazier, Managing Director, Valuation Services, shares his research on Nonmarketable Investment Company Evaluation (NICE) Method with ASA’s Business Valuation Review. 

“The NICE Method, a valuation method under the Income Approach to value, determines the fair market value of…

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Estate & Gift Planning Insights

Estate & Gift Planning Insights

Why is Now the Perfect Time to Act?

The current environment for estate planning and gifting is about as favorable as it has ever been in U.S. history. But this “golden age” is not likely to last. In the near future, estate tax laws are almost certain to become less favorable.

This makes…

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Hospital Expense Statistics Illustrate Significant Labor Pressures

Hospital Expense Statistics Illustrate Significant Labor Pressures

What This Means for Fair Market Value Considerations Moving Forward

In most communities, hospital systems are still dealing with the effects of the pandemic on hospital staff and communities as a whole. According to Kaufman Hall’s August 2022 Flash Report (which reflects July data), hospital…

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