Valuing Shareholder Loans in Divorce: What Is It Worth?

Business Valuation UpdateVol. 19 No. 11
November 2013
Christine L. Baker, CPA/ABV/CFF, ASA


After a shareholder loan has been deemed to be a bona fide debt of the company, payable to the shareholder, the valuation analyst has yet another task: determining the fair market value of that debt.