Valuing Shareholder Loans in Divorce: Debt or Equity?

Business Valuation UpdateVol. 19 No. 8
August 2013
Christine L. Baker, CPA/ABV/CFF, ASA


No divorce case law on this issue means we must look elsewhere for factors that courts examine in deciding whether an advance of funds from an owner should be treated as a bona fide debt or as contributed capital.