Bair v. Bair

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May 22, 2017

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5551 Boat Dealers
441222 Boat Dealers
marital dissolution/divorce
personal goodwill, discount for lack of marketability (DLOM), equitable distribution, distribution, s corporation, pass-through entity, retained earnings, real property, marital property, appreciation analysis
Bair v. Bair
2017 Fla. App. LEXIS 3737
US
State Court
Florida
Court of Appeal
Unknown (wife’s expert); unknown (husband’s expert)
Villanti

Summary

Court says appreciation analysis suffers from improper use of active/passive framework; valuation of company must include all assets, including real estate whose value dropped, where marital labor contributed to overall appreciation of separate property.
Bair v. Bair
PDF, Size: 184 KB

See Also

Improper Use of Active/Passive Framework Skewers Valuation

Court Case Digests
May 22, 2017

Court says appreciation analysis suffers from improper use of active/passive framework; valuation of company must include all assets, including real estate whose value dropped, where marital labor contributed to overall appreciation of separate property.

This article also appears in:
Business Valuation in Divorce Case Law Compendium
Business Valuation in Divorce Case Law Compendium - Fifth Edition