Analyzing a Professional’s Personal Goodwill Under Chapter 7 of the Bankruptcy Code: Just Whose Asset Is It?
John J. Stockdale, ASA, CPA/ABV, CFF
This article will explore the issues surrounding the treatment of personal goodwill when the professional is a Chapter 7 debtor. The first section discusses the applicable sections of the Bankruptcy Code with an eye toward section 546(a)(6). Sections ...