Maine considers characterization of goodwill value of a professional practice.
Hess v. Hess
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Maine Considers Characterization of Professional Goodwill
Currently, Maine is one of a handful of states that has yet to decide whether the goodwill of a professional practice constitutes marital property and, if so, whether there should be a further distinction between enterprise goodwill (marital) and personal or professional goodwill (nonmarital).