Sandy Lutz's article ("How much?" Feb. 12, p. 85) should be required reading for all trustees of tax-exempt hospitals, whether or not they are contemplating the sale of their facility.
It highlights the strong correlation between good operating results and a good valuation, and the view of certain attorneys general that this is ultimately the responsibility of the boards.
Perhaps trustees could begin thinking of valuations as a useful proxy in measuring their effectiveness.
JOHN G. ERESIAN