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Medical Partnerships and LLCs: Maximizing Partner/Member Interest with “Hot Assets”

11/30/2010

Changes in healthcare, including new regulations and escalating costs, are leading medical practices to combine with other practitioners in a variety of ways. If a partner sells an ownership interest outright or acquires an interest through a provision of services (i.e., sweat equity), they will have to consider the effect “hot assets” will have on the net after-tax cash derived from a sale.

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Richard Puzo, CPA, Partner and Medical Industry Practice Director
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