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FOR ATTORNEYS

Independent healthcare valuations prepared for scrutiny.

Healthcare valuation in legal settings requires technical discipline, clear documentation, and independence.

Étalon provides valuation work designed to support attorneys handling healthcare-related financial matters.

Legal matters where Étalon can help

Estate planning & admin.

FMV of a practice interest for IRS Form 706; defensible under estate tax audit or challenge

Gift tax matters

FMV for IRS Form 709; minority and marketability discount analysis where applicable

Marital dissolution

Valuation of practice assets, enterprise goodwill, and personal goodwill — with clear analysis of transferable vs. non-transferable value

Shareholder & partner disputes

Independent valuation of a contested or dissenting interest; oppression or breach of fiduciary duty matters

Buy-sell & buy-in / buy-out

Independent FMV with Stark Law and Anti-Kickback compliance considerations addressed

Regulatory & compliance

Fair market value opinions for physician compensation arrangements, Stark Law, and Anti-Kickback matters

Disability & insurance claims

Valuation of a practice interest in connection with a disability claim or income loss matter

Succession & business planning

Valuation support for ownership transfer structures, FLPs, and charitable giving strategies

A note on goodwill

In healthcare legal matters — particularly marital dissolution and shareholder disputes — one of the most contested issues is the distinction between enterprise goodwill and personal goodwill. Because that distinction can materially affect value, it requires analysis informed by how healthcare practices actually operate. Étalon brings that perspective through firsthand clinical ownership experience.

What attorneys need from a healthcare valuation expert

Every Étalon engagement is prepared to NACVA professional standards, with documented methodology, explicit assumptions, and defensible support for each conclusion. Findings are structured to withstand scrutiny, including review by counsel and expert challenge when required.

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