The December 2014 issue of Business Valuation Update is devoted to valuations in a divorce context. Here’s what you’ll see:
- In Divorce, Who Owns the Goodwill? A New Analysis and Approach (Alan Zipp). A legal argument for the exclusion from the marital estate of personal goodwill that belongs to a person other than the spouse/owner of the business being valued.
- In Divorce, Who Owns the Goodwill? A Response (R. James Alerding, CPA/ABV, ASA). Comments and a response to the Alan Zipp article on personal goodwill and the marital estate.
- 10 Time-Tested Ways to Build a Defensible Divorce Valuation (BVR Editor). Practical pointers all valuation analysts should know when engaged to do a valuation for divorce.
- Fingertip Guide to State-by-State Divorce Valuation Issues (BVR Editor). The rules are different for every state. This chart covers valuation standards, treatment of goodwill, and the basis for the valuation date in each state.
- Shannon Pratt Receives ASA’s Highest Honor (BVR Editor). ASA’s Lifetime Achievement Award bestowed on a legendary figure in the BV profession.
- Mining Valuation Data From Trust and Estate Returns in a Divorce Case (BVR Editor). A wealth of information is buried in IRS returns that can be a big help to valuation analysts—but you have to know where to look.
- Trade Associations Can Be Excellent Sources of Compensation Data (BVR Editor). Reasonable compensation is often the most contentious issue in the valuation of a business caught up in divorce, so finding good data is crucial.
To read these articles—as well as digests of the latest court cases—see the December 2014 issue of Business Valuation Update (subscription required).
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