Litigation Support

 Litigation Support

As the market leader in healthcare valuation, HealthCare Appraisers is routinely engaged as an expert witness in cases at both the state and federal levels. Our appraisal professionals are credentialed through numerous professional valuation associations, including the American Society of Appraisers, American Institute of Certified Public Accountants, CFA Institute, and National Association of Certified Valuators and Analysts. Furthermore, our team includes numerous appraisers who hold a Juris Doctor degree. With a diverse and multidisciplinary team and years of experience serving in an expert witness capacity, HealthCare Appraisers has the expertise to assist with you all of your litigation support needs, ranging from preparation of expert reports and review of opposing party’s expert reports, to deposition and trial testimony.

Qui Tam/FCA/Stark/AKS/Self-Disclosure

Violating federal fraud and abuse laws can result in criminal penalties, civil fines, exclusion from the federal health care programs or loss of medical licenses. These laws can be implicated in a wide range of arrangements, including business transactions, physician compensation, real estate transactions, or capital equipment transactions, and often focus on fair market value issues. Healthcare Appraisers’ extensive experience in providing fair market value and commercial reasonableness opinions can be an invaluable source for proving or disputing such claims.

Tax Valuations

Tax controversies surrounding the amount of taxes owed may arise when businesses are sold or transferred as part of a gift or estate. While many disputes are resolved through the IRS Office of Appeals without litigation, cases may also be litigated through the federal court system. Our expertise in healthcare valuation enables us to navigate the complexities of the healthcare regulatory landscape as it pertains to tax issues, and utilize the appropriate valuation methodologies to ensure a reliable and defensible expert witness opinion.

Economic Damages

Commercial litigation matters may include contract disputes, intellectual property infringement, temporary or permanent interruption of business, or losses due to fraud, including fraudulent conveyance and fraudulent transfers. While similar, economic damages are quantified in the form of lost profits or lost business value due to the actions of another party. HealthCare Appraisers has the experience required to understand both the applicable case law in determining the appropriate valuation approach to utilize, as well as the pertinent facts and circumstances of the arrangement, necessary to produce a reliable expert witness opinion.

Marital Dissolution

Valuations prepared for marital dissolutions can be challenging since valuation issues surrounding personal goodwill, tax affecting, pass-through entities, valuation discounts, and buy-sell agreements may differ by state. HealthCare Appraisers remains abreast of key valuation issues and appellate court decisions across all 50 states, and is ready to serve as your expert witness for all marital dissolution valuation issues.

Shareholder Disputes

Often related to dissenter rights actions and minority shareholder oppression actions, HealthCare Appraisers is often engaged in shareholder disputes to determine the value of a business at a given point in time. Key valuation issues may relate to normalizing adjustments for officer/shareholder compensation, the standard of value (e.g., fair market value vs fair value), or the premise of value (e.g., going concern vs orderly liquidation). While many states define fair value using the 1984 version of the Model Business Corporation Act, interpretations may still vary from state to state depending on the specifics of the case.

501(c)(3)

IRC 501(c)(3) provides exemption from federal income tax for entities that are organized and operated for charitable purposes. Issues surrounding a non-profit’s executive compensation or sale of assets can be called into question as the use of public funds to benefit private individuals or for-profit entities is prohibited. Furthermore, it’s important to examine transactions with private individuals or for-profit entities that may involve the rental, sale, purchase, or use of an organization’s assets. Failing to maintain compliance may result in monetary sanctions or loss of tax exemption status. In connection with legal actions surrounding a non-profit’s tax-exempt status, HAI can leverage our extensive experience in providing FMV opinions in a wide variety of healthcare arrangements, including capital assets, real estate, business valuation, and executive compensation and governance.

 Litigation Support Leadership

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Expertise for your Unique Needs is here.

Our well-diversified experts are available to speak with you at your convenience. Our team draws on our varied areas of expertise to provide insight and solutions for nearly any valuation need or healthcare transaction. 

Recent Insights

Avoiding Red Flags in Medical Directorships – A Valuator’s Guide

Authors: Fred Lara, CFA, ASA, CVA and Kevin Obletz, JD, CVAOriginally published by the American Association of Provider Compensation Professionals. "The cornerstones of regulatory compliance, the concepts of commercial reasonableness and fair market value (“FMV”) are...

HealthCare Appraisers, Inc. Appoints New Chief DEI Officer

BOCA RATON, Fla., August 30, 2021 – Andrea Ferrari, JD, MPH, has been appointed Chief Diversity, Equity and Inclusion Officer for Healthcare Appraisers, Inc. In this position, Ms. Ferrari will lead Healthcare Appraisers’ diversity, equity and inclusion strategies....

CMS Proposed Updates to Open Payments Program

Author: David W. Sands, CVA Download the PDFThe Centers for Medicare and Medicaid Services’ (CMS) Proposed Rule for the 2022 Physician Fee Schedule (as of July 2021)[1] includes updates to the Open Payments Program to require additional information with respect to the...

Upcoming Events

Sept 21 – Oct 1 | AHLA Fraud and Compliance Forum 2021

HealthCare Appraisers is the Exclusive Platinum Sponsor of both the virtual and in-person events. This important program brings together legal counsel, compliance officers, and government representatives for an invaluable learning and networking opportunity. The...

Oct 24-27 | MGMA Medical Practice Excellence Leaders Conference

Healthcare Appraisers will be exhibiting at booth #231. EXPERIENCE EDUCATION, INNOVATION AND CONNECTION TO DRIVE EXCELLENCE. You won't want to miss the impressive line-up of educational sessions chock-full of tools, case studies and actionable takeaways. The line-up...