title: Stark laws and fair market value exceptions: an introduction.
abstract: This article will focus on one aspect of complexity in modern healthcare, namely the implications of Stark laws and other fraud and abuse provisions, including anti-kickback statutes and HIPAA. Also, this article explores the prevalence of fair market value as an exception in the Stark laws and discusses the meanings of those exceptions. Finally, the article explores basic approaches to assessing fair market value, including cost, income, and marketing approaches.
authors.affiliation: RSM McGladrey, Inc., 801 Nicolett Avenue, Suite 1100, Minneapolis, MN 55402, USA. paul.siebrasse@rsmi.com
authors.forename: Paul B
authors.initials: PB
authors.lastname: Siebrasse
mesh_terms: D005607:Fraud / Q000331:legislation & jurisprudence*; D020408:Health Insurance Portability and Accountability Act; D006801:Humans; D010067:Ownership; D011216:Practice Management, Medical / Q000191:economics* / Q000331:legislation & jurisprudence; D020443:Practice Valuation and Purchase / Q000191:economics* / Q000331:legislation & jurisprudence; D014481:United States