Topic
Fair Market Value
33 published works
Agricultural Law & Rural Practice | Solo Small Firm & General Practice Section
OIG Clarifies That Stark Law Compliance and Fair Market Value Alone Do Not Resolve Anti-Kickback Statute Risk
By Hall Render
In revisions released earlier this year to its General Questions Regarding Certain Fraud and Abuse Authorities, the Office of Inspector General (“OIG”) emphasized that compliance with the physician self-referral law…
Health Law Blog | Health Law Section
Succession Planning for Ambulatory Surgery Centers and Their Physician Investors
“If I have seen further, it is by standing on the shoulders of Giants,” said Sir Isaac Newton of the contributions his predecessors made to his own work.1The same might…
Talkov Law Blog
Appraisals of Fair Market Value under the Partition of Real Property Act – Code of Civil Procedure 874.316(d)
By Scott Talkov
While the public may believe there is only one way to appraise a property, many co-owners end up in a debate with the court over the parameters of a proper…
Ascend With Winstead
How to Determine the Fair Market Value of Common Stock
By Rachel Ochoa
The fair market value (FMV) is the current value of one share of a corporation’s common stock on the open market. Common stock simply refers to the security that represents…
Indiana Commercial Foreclosure Law
Federal Foreclosure Sale Upheld – 15% Of Fair Market Value Did Not “Shock The Conscience”
Lesson. In Indiana, foreclosure sales are not designed, nor required, to net the fair market value of the real estate.Case cite. United States v. Fozzard 2022 U.S. Dist. LEXIS 226668…
Disaster Prep & Recovery
Property Damage Suffered as a Result of Hurricane Ida Must be Considered by Assessors into Determining the Fair Market Value
By Jay Adams
In response to the pandemic, the Jones Walker SALT team published an article regarding La. R.S. 47:1978.1 and its mandate that property damaged, destroyed, or rendered nonoperational due to an…
Property Insurance Coverage Law Blog
Missouri Property Insurance Losses Are Different—An Update on Missouri’s Fair Market Value Method of Actual Cash Value
By Chip Merlin
Merlin Law Group attorney Drew Houghton is licensed in Missouri. We were discussing a Missouri hail case he was working on while at the International Roofing Expo. I mentioned that…
The CPA Desk
Understand Fair Market Value Rules for Your Estate and Property
By Emily Smikal
If you’re planning your estate, or you’ve recently inherited assets, you may be unsure of the “cost” (or “basis”) for tax purposes. Therefore, It’s crucial for you to understand the…
India Tax Law
CBDT NOTIFIES RELAXATION IN FAIR VALUATION NORMS- ARE THEY ENOUGH?
By S.R. Patnaik, Kunal Savani, Bipluv Jhingan
Income-tax Act, 1961 (“IT Act”) provides for certain anti-avoidance provisions, like Section 56(2)(x) and Section 50CA, which seek to impose tax on certain assets, that were received or transferred…
Health Law Diagnosis
CMS Proposes to Newly Define Commercially Reasonable, and Tweak Definition of Fair Market Value, in New Physician Self-Referral Law (Stark Law) Regulations
By Conor Duffy
On October 17, 2019, the Centers for Medicare & Medicaid Services (CMS) formally published its proposed rule (PSR Rule) to update exceptions to the Physician Self-Referral Law (PSR Law, also…