In the heavily regulated health care industry, attorneys are generally aware of the importance of fair market value (FMV). Our prior article addressed the impact of the anti-kickback statute (AKS) and the Stark Law (Stark) on the definition and elements of FMV. However, there are other standards of value (and valuation approaches) that are relevant for many business transactions, situations, and disputes in the health care industry, but are not governed by the AKS and Stark.