At BVR’s 2nd Annual Summit on BV in Divorce attendees heard an overview of the Bernier decision, which addressed ongoing debates with regard to fair value versus fair market value and the use of key person and marketability discounts in valuations of pass through entities.  For the 3rd Annual Summit on BV in Divorce, appraisers Mark Luttrell (Mayer Hoffman McCann P.C.) and Mark Harrison (Meyers Harrison & Pia, LLC) will join BVR to address the application of this decision in pass-through entity appraisal – commonly the most divisive and material issue in divorce valuation, and often the subject of immediate and intensive cross-examination on all variables and assumptions.  More information on this and all other sessions at the BVR/Morningstar 3rd Annual Summit on BV in Divorce is available here, along with a complete agenda, speaker profiles, and more general Summit information.  Register by August 13 and save $300.