In the ever-changing healthcare industry it would seem something as simple as an entity's tax-exempt status would carry some continuity and stability. But in the largest sector of the U.S. economy, even this simple characteristic can create ripples that effect the operations and value of the entity in question and others operating in the same marketplace.

This 100-minute webinar, part 5 of BVR's Online Symposium on Healthcare Valuation features expert appraiser Robert Reilly and attorney John Holdenried in an in-depth analysis of how tax-exempt status impacts a variety of medical organizations. Their presentation will address how tax-exempt status adds to the operational considerations of healthcare entities through transaction analysis, reasonableness of compensation analyses, and similar fair market value analyses; how the IRS and Congress may be reassessing the community benefits used to justify tax-exempt status; and what considerations are in order when a tax-exempt entity acquires another non-tax-exempt entity.

• Introduction
• Inurements
• Private benefits
• Relationship of tax-exemption standards to Stark/anti-kickback laws
• Intermediate sanctions
• Disqualified person
• Excess benefits
• Automatic excess benefits
• Rebuttable presumption standards
• Relationship of intermediate sanctions to exemption
• Community benefit developments
• 501(r) standards
• Congressional scrutiny
• New provisions of Form 990

• Clarify how taxes affect values in the healthcare industry
• Learn how tax rules are evolving in the healthcare industry and what this means for the future of medical organizations
• Understand the steps taken to reach tax-exempt status and how these can affect the valuation process
• Learn the sanctions associated with tax-exempt status in healthcare