Double Dipping: The Debate Continues

BVResearch Pro
Training Event Transcripts
March 7, 2017
Donald DeGrazia, CPA/ABV/CFF
Robert W. Levis, CPA/ABV, ASA, CFE
Kim Willoughby, Esq.
case law & expert testimony


The experts face off—again. If you missed the first session, don’t miss this one. Join Donald DeGrazia, Robert Levis, and Kim Willoughby as they continue their spirited discussion on the fundamental dilemma in divorce-related financial matters involving the intersection of the division of income-generating assets such as business intangible assets (e.g., goodwill) and incentive stock compensation and consideration of these same assets when analyzing income available for spousal maintenance. Some divorce practitioners believe it is appropriate to consider these income-generating assets as either property for division or income available for spousal maintenance. Others believe that to both divide them as property and include them as income available for spousal maintenance is double counting. Learn the generally accepted valuation and property division methodologies and explore the income-generating characteristics of the property divided for spousal maintenance consideration. In addition, pertinent case law in various jurisdictions will be presented to illustrate the dilemma faced by practitioners and the courts.
Double Dipping: The Debate Continues
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