Valuing goodwill in divorce: State-by-state breakdown of enterprise & professional goodwill jurisprudence


Appraisers working on divorce cases know that goodwill is a fundamental concept they have to master. What makes it challenging is that divorce is a state matter and that different states adhere to different rules as to how to treat goodwill.

BVR is excited to offer legal and valuation professionals a handy reference guide that includes a state-by-state breakdown of goodwill jurisprudence. Practitioners can learn at a glance what a state’s basic position toward enterprise and professional goodwill is and can shape their valuations accordingly.

This reference includes a discussion of the law with excerpts from foundational cases that highlight the concepts (e.g., salability, transferability, solo practice, noncompete agreements) underlying a state’s position. The additional information gives insight into how different courts emphasize different concepts and how much discussion there is within a jurisdiction around the basic rule. Ideally, this chart becomes a real-time guide and we welcome alerts to precedent-making new cases or legislative changes.

Download the complete interactive map and guide (free registration required).

Goodwill Map Image


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