An independent practice association (or IPA) is a US term for an association of independent physicians, or other organization that contracts with independent physicians, and provides services to managed care organizations on a negotiated per capita rate, flat retainer fee, or negotiated fee-for-service basis.
'Forbes' Billionaire List: JK Rowling Drops From Billionaire To Millionaire Due To Charitable Giving. Even Harry Potter's wizardry couldnât have prevented this blow. JK Rowling, the first female novelist billionaire, recently lost her exclusive status because of some very good deeds. Forbes, which has produced an annual list of billionaires for the past 25 years, said that the Harry Potter author dropped from billionaire to millionaire due to Britain's high taxes and her charitable giving.
Nowadays however with so many wealthy individuals dotted around the globe thereâs a new list to separate the have from the have some mores. New York, or more specifically Manhattan, remains among the popular choices but the escalating number of nouveaux riche from the east are tipping the balance. According to London based wealth consultancy Wealth Insight, Tokyo contains the most millionaires. But a peek across to the billionairesâ list sees the Big Apple come up top again with 70 extremely fat cats compared to Moscowâs 64. Strangely perhaps, the Russian capital is ranked 20th for millionaires and absent from the top 20 cities for multi-millionaires.