• Healthcare - QuickRead Top Story

    Fair Market Value Considerations for Rural Health Clinics

    Technology (Part V of V) Over the past decade, there has been a rapid adoption of technological innovations in the U.S., which has fundamentally changed the healthcare delivery system, improving the quality of patient care, as well as the efficiency of healthcare processes and practices. Research indicates that implementation of healthcare information technology (HIT) may lead to improved efficiency and quality management, especially in rural areas. This article, the last in the five-part rural healthcare series, will discuss the various technological advancements that may assist rural health clinics (RHCs) in providing more tailored and advanced care to a greater number…

  • QuickRead Top Story - Valuation/Appraisal

    Valuation Discounts

    Applicable to Real Estate Holding Companies (Part II of II) In this second of a two-part series published in QuickRead August 01, 2019, the author discusses valuation discounts applicable to real estate holding companies and the incremental adjustments in the valuation of partial, non-controlling interests. After discussing the application of a minority discount or discount for lack of control (DLOC) in the last issue of Real Estate Perspectives, I will now turn to discussing the next incremental adjustment in the valuation of partial, non-controlling interests in entities holding real estate as their primary and most valuable asset. In this article,…

  • QuickPress

    Are Deepfakes Invading the Office?

    In the most recent developer release of Apple’s iOS 13 there is a feature called FaceTime Attention Correction that creates the impression that a user is staring directly at their device’s camera. It is not entirely clear how this effect is achieved, but it is possible that Apple is applying real-time video techniques to distort images so that eye-contact between callers on video is improved. To read the full article in Forbes, click: Are Deepfakes Invading the Office?

  • QuickPress

    ‘We Were Just Conned,’ Client Says of Advisor’s Alleged $8M Ponzi Scheme

    About a decade ago, Harriet and Jeffrey Taniyama went in search of a financial planner “just to make sure we were headed in the right direction” with respect to retirement, Harriet Taniyama says. The one they found, a former FINRA-licensed advisor named Christopher Dougherty in San Diego, persuaded them that they not only had enough money to retire but also to invest in his own ventures, including an organic farm and a real estate business. To read the full article in Financial Planning, click: ‘We Were Just Conned,’ Client Says of Advisor’s Alleged $8M Ponzi Scheme.

  • QuickPress

    Companies See Climate Change Hitting Their Bottom Lines in the Next Five Years

    Many of the world’s biggest companies, from Silicon Valley tech firms to large European banks, are bracing for the prospect that climate change could substantially affect their bottom lines within the next five years, according to a new analysis of corporate disclosures. To read the full article in The New York Times, click: Companies See Climate Change Hitting Their Bottom Lines in the Next Five Years.

  • Healthcare - QuickRead Top Story

    Fair Market Value Considerations for Rural Health Clinics

    Regulatory Issues (Part IV of V) As discussed in the first installment of this five-part series, rural health clinics (RHCs) are statutorily-created entities, established via the Rural Health Clinic Service Act of 1977. These providers face a range of federal and state legal and regulatory constraints, which affect their formation, operation, and transactions. This installment will discuss two important regulatory issues affecting RHCs: licensure requirements, and fraud and abuse law compliance. As discussed in the first installment of this five-part series, rural health clinics (RHCs) are statutorily-created entities, established via the Rural Health Clinic Service Act of 1977.[i] These providers…

  • Mergers and Acquisitions/Exit Planning - QuickRead Top Story

    Leading with Your Heart

    How to Avoid Romance of the Deal through Cold-Hearted Diligence This paper attempts to address these issues while presenting summary critical considerations that can and do mitigate the likelihood of unintended consequences and deals that fail to deliver. Specifically, it will speak to how advisors and buyers can verify and substantiate the most critical and yet intangible value drivers in a deal. Recently, private equity has been in the news again. Roughly one month ago, Elizabeth Warren announced new proposed legislation—the Wall Street Looting Act—intended to curb “useless speculation,” encourage “economic patriotism,” while targeting “vampires” intent on “bleeding companies dry”.…

  • Healthcare - QuickRead Top Story

    Fair Market Value Considerations for Rural Health Clinics

    Reimbursement Environment (Part III of V) The U.S. government is the largest payor of medical costs, through Medicare and Medicaid, and has a strong influence on healthcare reimbursement. In 2017, Medicare and Medicaid accounted for an estimated $705.9 billion and $581.9 billion in healthcare spending, respectively. The prevalence of these public payors in the healthcare marketplace often results in their acting as a price setter and being used as a benchmark for private reimbursement rates. This is particularly true for RHCs, which tend to serve a disproportionately large Medicare population. This third installment in the five-part series on RHCs will…

  • Litigation Consulting - QuickRead Top Story

    It’s Only an Opinion

    An Appraiser in Court This is a review of Henry J. Wise’s, MAI, CBA, BVAL, CRE (Retired) recently released book, It’s Only an Opinion: An Appraiser in Court. In this book, comprised of 23 chapters, Mr. Wise is not only humorous but also insightful. He shares several nuggets from his 35-years of experience testifying in court on real estate controversies. He offers valuable information to business appraisers, real estate attorneys, and real property appraisers. This is a review of Henry J. Wise’s, MAI, CBA, BVAL, CRE (Retired), recently released book, It’s Only an Opinion: An Appraiser in Court. In this…

  • QuickPress

    Taking a Late-Career Leap

    The expertise of older professionals is needed now more than ever. In its 2018 study, The Global Talent Crunch, Korn Ferry forecasts a worldwide shortage of 10.7 million workers by 2030 in the financial and business services sector alone. What’s more, technology is evolving at such a rapid clip, along with corporate development, that young leaders with less experience often focus on day-to-day operations—but not the big picture. To read the full article in Financial Management, click: Taking a Late-Career Leap.

  • QuickPress

    Does AI-Flavored Feedback Require a Human Touch?

    Digital tools and technologies are now relentlessly and remorselessly transforming how performance management works. Customized and continuous data-driven feedback is becoming a new normal for enterprises worldwide. This feedback appears both qualitatively and quantitatively superior to its performance review precursors and should lead to better outcomes. But does AI-flavored feedback require a human touch to measurably improve its impact? To read the full article in MIT Sloan Review, click: Does AI-Flavored Feedback Require a Human Touch?

  • QuickPress

    Rich Women Increasingly Call the Shots, Wealth Management Execs Say

    Women control about $14 trillion in assets in the U.S., which is comparable to the gross domestic products of China and India combined—and they are under-served by financial advisors. The industry needs to hone its services to reflect the growing power of female clients. To read the full article in Financial Planning, click: Rich Women Increasingly Call the Shots, Wealth Management Execs Say.

  • Litigation Consulting - QuickRead Top Story

    Lost Profits

    Modern New Business Rule and How it Has Been Applied by the Courts Earlier this year, the author published two articles that appeared in QuickRead discussing calculating lost profits and defense responses for lost profits calculations in cases falling under the modern new business rule. The foundation for the article on defense strategies was an article published by Victor Goldberg. Following publication, the author was contacted by Mr. Goldberg, who recommended additional reading on this topic. That has led to this article. Under the new business rule, a new or unestablished business could not recover lost profits. This rule was…

  • Healthcare - QuickRead Top Story

    Fair Market Value Considerations

    For Rural Health Clinics Competition (Part II of V) As discussed in the first installment of this five-part series regarding Rural Health Clinics (RHCs), the significant proportion of RHCs operating at a loss has led to an overall reduction in the number of RHCs. Despite this decrease, the demand for RHCs continues to rise, limiting access to care for patients in rural communities. This second installment will review the competitive environment of RHCs. As discussed in the first installment of this five-part series regarding Rural Health Clinics (RHCs), the significant proportion of RHCs operating at a loss has led to…

  • QuickPress

    Three Keys to Faster, Better Decisions

    Decision makers fed up with slow or subpar results take heart. Three practices can help improve decision making and convince skeptical business leaders that there is life after death by committee. To read the full article in McKinsey & Company, click: Three Keys to Faster, Better Decisions.

  • QuickPress

    Tax Surprise for Children of Gold Star Families: Tax Strategy Scan

    Children of military personnel who died in active duty are facing a surprise tax bill for their annual survivor’s benefit thanks to the new tax law. The new law simplified the Kiddie Tax by switching the rate from the parents’ rate to trust tax rates. In one case, a 6-year-old owed $7,000 in federal taxes two years after his father, a U.S. Navy senior chief petty officer, died of a heart attack. To read the full article in Financial Planning, click: Tax Surprise for Children of Gold Star Families: Tax Strategy Scan.

  • QuickPress

    The Real Source of Job Satisfaction

    If, like the Rolling Stones, you can’t get no satisfaction (on the job), a recent survey may be able to shed a little light on why. Business backer FundRocket asked more than 1,000 workers what gives them purpose and pride at work—and what they found may surprise you. (Hint: It doesn’t come down to salary.) To read the full article in Glassdoor, click: The Real Source of Job Satisfaction.