‘MUM’s the Word’™: A Formal Method to Allocate Blue Sky Value in Divorce

Business Valuation UpdateVol. 13 No. 3
March 2007


The Multiattribute Utility Model (MUM) is an allocation model for distinguishing enterprise goodwill from personal goodwill in divorce cases, in those jurisdictions that require the distinction between the two components.1 MUM first divides certain attri ...