Valuing Shareholder Loans in Divorce: Sorting Out the Problem

Business Valuation UpdateVol. 19 No. 6
June 2013
Christine L. Baker, CPA/ABV/CFF, ASA


It is common during the valuation process for a valuation analyst to identify a shareholder loan recorded in the books of a business. In some circumstances, this loan—an amount owed by the company to the owner or by the owner to the company—becomes a sign ...