Regardless of the valuation assignment, determinations of goodwill can be a critical step in the appraisal process. Whether for the purposes of marital dissolution or in the allocation of purchase price for tax or financial reporting purposes, separating personal from enterprise goodwill has been a challenge to appraisers across the board but particularly so in healthcare valuations. In Part 9 of BVR's Online Symposium on Healthcare Valuation, series curator Mark Dietrich takes an in-depth look at these challenges as they pertain to medical practices and elsewhere in the healthcare industry. As other installments in the symposium have shown, valuations in the healthcare sector pose unique variations on long-standing challenges—something that is certainly true of the allocation of goodwill as well.