Valuation Report

Rule 702 Amendments Clarify Expert Testimony Admissibility

Rule 702 Amendments Clarify Expert Testimony Admissibility

Rule 702, part of the Federal Rules of Evidence in effect since 2000, covers testimony by expert witnesses, including those who testify in valuation litigation. The rule states that “a witness who is qualified as an expert by knowledge, skill, experience, training or...

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Finalized Stark Law Impacts Healthcare Valuations

Finalized Stark Law Impacts Healthcare Valuations

The physician self-referral law, known as the Stark law, was enacted in 1989 when healthcare was primarily paid for on a fee-for-service basis. At the time, it was recognized that physicians might have a profit motive for self-referral, so the Stark law prohibits...

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What’s the Value of Social Value

What’s the Value of Social Value

As the world changes, so does the valuation arena. One of the issues of interest in the international valuation community is the “value” of social value. Is it real? Is it measurable? Is it worth including in a valuation? The concept is “in its infancy,” according to...

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Valuing ESOPs

Valuing ESOPs

Employee stock ownership plans (ESOPs) provide tax-saving opportunities for business owners who want to cash out and transfer ownership to employees without immediately giving up control of the business. However, valuing stock held by an ESOP is an ongoing challenge...

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