Feedback wanted on Abbott model for active/passive appreciation

BVWireIssue #229-2
October 13, 2021

marital dissolution/divorce
divorce valuation, marital dissolution, marital estate

For several years, Professor Ashok Abbott (West Virginia University) has been developing a methodology for separating active from passive appreciation of business assets in a divorce context (see our first coverage here). During a recent BVR webinar, Dr. Abbott brought us up-to-date on his methodology, which is an analytical framework based upon econometric modeling.

Dr. Abbott also has a recent peer-reviewed paper out that explains his methodology (including a detailed example), which is available if you click here. During the BVR webinar, he encouraged the audience to read the paper and provide feedback to him (his contact information is in the paper).

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