for Rural Health Clinics (Part I of V) The first of a five-part series where the authors describe the issues encountered valuing rural health care clinics. This first article discusses fair market value considerations for rural health clinics. Introduction Rural health clinics (RHCs) are specially certified entities that were created in order to increase access to primary care services for patients located ...

Selecting a Mediator is More Important Than Ever, Or? Mediation is the primary case management device used by the courts to resolve disputes, and the mediation process is frequently included in the dispute resolution section of most contracts. In some situations, mediation is even mandatory. What is interesting to note is that there are no uniform, national standards for training or regulating mediators. So ...

Olympic athletes are at the peak of their careers, but even they need rest days to stay healthy. Sometimes financial markets need to reset from record-setting performance, too. Here’s what you need to know about bear, or down, markets. To read the full article in Hartford Funds, click: 10 Things You Should Know About Bear Markets. ...

As Apple and Amazon compete for a greater share of consumer dollars and attention, they also have a particularly intimate business relationship: Apple is spending more than $30 million a month on Amazon’s cloud, according to people familiar with the arrangement. To read the full article in CNBC, click: Apple Spends More Than $30 Million on Amazon's Cloud Every Month, Making it One of the Biggest AWS Custome ...

Disagreements at work are common. Most people spend their week working with colleagues who have different ways of thinking and communicating. While having many different personalities on one team can often be a benefit, it can also fuel conflict, putting employees and their managers in awkward positions. To read the full article in Journal of Accountancy, click: How to Handle Office Conflict. ...

A Neutral Approach to Unimpeachable Standards C. Zachary Meyers, CPA. CVA, the author of this article, is NACVA’s Standards Board (SDB) Chair. The SDB was formed in 2016. The SDB’s purpose is to promulgate NACVA’s Standards, including the development of interpretations, amendments, restatements, and new releases of NACVA’s Standards as deemed necessary and prudent. While being able to influence the very rul ...

Using Forensic Accounting Valuing the small business is how most valuators earn their living. These small businesses pose as much issues to valuation professionals as they do for tax, accounting, and legal professionals by providing these entities with advice. The issues are wide-ranging, and the purpose of this article is not to patronize small business owners; rather, the purpose of this article is to dis ...

The financial crisis of 2008 may have started in the U.S. banking sector but it went on to unleash the deepest global recession since the Great Depression. To read the full article in World Economic Forum, click: An Economist Explains What Happens if There is Another Financial Crisis. ...

It’s not hard to envision Gen X advisors finally achieving things that many of us hoped would happen a decade or more ago. To read the full article in Financial Planning, click: How I Stopped Worrying and Learned to Love the Next-Gen Takeover. ...

A third of staff think their employer is “stuck in its ways” and will not consider how to improve its culture—which could lead to increased staff turnover. To read the full article in Personnel Today, click: One in Three Say Their Employer Won’t Consider Culture Improvements. ...

The Limits Applied to Public and Private Companies The Tax Cuts and Jobs Act (TCJA) made important changes to Section 162(m) of the Internal Revenue Code. That section limits a publicly held corporation’s tax deduction for compensation paid to each covered employee to a maximum of $1,000,000 per year. A corporation is publicly held if it has issued securities required to be registered under Section 12 of th ...

in Not-for-Profit Entities There is an established body of knowledge that addresses economic damages in connection with for-profit organizations, but little about how these concepts apply to not-for-profit organizations. In this article, the author sets forth how those concepts apply to charitable organizations. “You will be much more in control, if you realize how much you are not in control.”―Benjamin Gra ...

Tracking IRA basis is critical for avoiding double taxation of assets, but this can be especially difficult for those who inherit retirement accounts. Reviewing the decedent's Form 8606 is an important first step, and other tax forms can also provide valuable information if this form cannot be found. To read the full article in Kiplinger, click: How Beneficiaries Can Determine IRA Basis. ...

Some baby boomers are taking out loans or using their retirement savings to help fund their children's education. This, in turn, is contributing to the significant debt burden facing some families headed by people over 60. To read the full article in Think Advisor, click: Grappling with the College Debt Burden. ...

People believe that it is obvious to others when they are lying, when in fact people are not very good at detecting the lies of others. To read the full article in Fast Company, click: How To Tell When You’re Being Lied To. ...

A Discussion of Rover Pipeline, LLC v. 10.55 Acres of Land, More or Less, in Ashland County, Ohio, et al. “In God we trust. All others must bring data.” This famous saying has been attributed to various people, but it implies that when data is presented, the conclusion can be trusted. However, the Ohio District Court’s decision in Rover Pipeline, LLC v. 10.55 Acres of Land, More or Less, in Ashland County, ...

Beyond Keyword Placement—An Illustration for Search Engines to Find You In previous QuickRead articles, the author discussed the role blogging can play when marketing a firm’s services. When relevant articles are written and posted on a website, those articles can be found by prospects who are looking to solve a business challenge. But to ensure that blog posts are discovered, one needs to optimize them by ...

Employees may be concerned that discussing mental health issues will affect their careers, so it is important for senior leaders to start the conversation. Providing relevant training and offering online tools can also help. To read the full article in Harvard Business Review, click: Open the Conversation About Mental Health in the Workplace. ...

Advisors who custody assets at TradePMR opened their mailboxes last week to find an analog postcard holding the promise of a virtual future. After the advisor downloads an app, their phone projects a video of CEO Robb Baldwin onto the physical postcard, inviting them to his firm’s annual conference. This is done through the use of augmented reality, technology that blends virtual objects in live settings. T ...

McDonald's is teaming up with AARP to post job vacancies for older Americans and also launch a pilot program targeting those who are lower income. To read the full article in USA Today, click: McDonald’s Commits to Hiring Older Americans to Fill Jobs. ...