Business Valuation in Divorce Case Law Compendium, Fourth Edition

April 2019 Hardcover, PDF

BVR (editor)

Business Valuation Resources, LLC

The most current analysis on how courts throughout the U.S. view business valuation methods and the issues that arise in divorce cases.

Divorce is a state law matter. Since U.S. states have different statutes and case law pertaining to marital distribution, it can be difficult for attorneys and financial experts alike to keep up with key valuation developments. With in-depth analysis from BVR’s legal team, the new Business Valuation in Divorce Case Law Compendium, Fourth Edition is an indispensable tool for every divorce professional to stay ahead of the game.

Now updated with five new chapters and 40 new cases that have helped shape the landscape of business valuation in divorce proceedings, this must-have compendium offers advice from top business valuation experts on how goodwill and S corporations are valued, and also offers insight into active/passive appreciation, double-dipping, fair value, and more. This one-of-a-kind legal resource saves you hours of research time with comprehensive coverage on the best (and worst) practices that attorneys and experts have used in making their case in courts throughout the country.

This publication and many more are also available for download with a subscription to the Digital Library or BVResearch Pro.
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Highlights of the compendium include:

  • Quickly and easily explore key valuation issues that arise in divorce cases: The compendium includes a handy chart that summarizes over 230 cases and lists each case by name, state, and date.

  • Save hours of research time with the most current analysis of business valuation issues in divorce cases: Easily navigate how courts across the U.S. view business valuation methods and approaches in divorce cases with five new and updated chapters, as well as 40 newly analyzed cases.

  • Become a more effective and valuable financial expert with key strategies: Get in-depth analysis from BVR’s expert legal team on which techniques financial experts have employed that have either stood up or failed in court.

  • Tap into the knowledge of top business valuation experts: In addition to case law analysis, this compendium offers advice from top business valuation experts on how goodwill and S corporations are valued, as well as insight into active/passive appreciation, double-dipping, fair value, and more.

Table of Contents


Introduction

By R. James Alerding, CPA/ABV, ASA

  • Chapter 1.  10 Time Tested Ways to Build a Defensible Divorce Valuation
  • Chapter 2. A Dozen 'Don'ts' to Help Survive a Divorce Engagement

Section I.  Divorce and Goodwill

  • Chapter 3. In Divorce, Who Owns the Goodwill? A New Analysis and Approach
    By Alan Zipp, CPA, ABV, CVA, CBA, CFE, JD
    In Divorce, Who Owns the Goodwill? A Response
    By R. James Alerding, CPA/ABV, ASA
  • Chapter 4. Simplified MUM for Determining Personal Goodwill
    By Thomas Gillmore, CPA, CFE, CVA
  • Chapter 5.  Attorney's Slant on Three Methods to Estimate Personal Goodwill
  • Chapter 6.  Charting Goodwill Jurisprudence 
    By Sylvia Golden, Esq., Executive Legal Editor

Section II. Divorce and the Double Dip

  • Chapter 7.  The Persistent Problem of the "Double Dip"
    By Shannon Pratt and Alina Niculita
  • Chapter 8.  The Double Dip is Often a Misconception
    By Robert W. Levis, CPA/ABV, ASA
  • Chapter 9.  Chips and Salsa:  The Double Dip Debate
    By Don DeGrazia, CPA/ABV/CFF, and Kim Willoughby, JD

Section III. Divorce and Fair Value

  • Chapter 10.  Fair Value and Divorce

Section IV. Divorce and Tax Affecting

  • Chapter 11. Analyzing the History of Tax Affecting Business Value in Divorce
    By Marc Bello, CPA/ABV, CVA, CFFA, MST

Section V.  Divorce and Active/Passive Appreciation

  • Chapter 12.  Demographic Trends: Apportioning the Active and Passive Components
    By Ashok Abbott, MBA, Ph.D.
  • Chapter 13.  A Quantitative Model Evolves for Determining Passive Appreciation
    By Ashok Abbott, MBA, Ph.D.

Section VI. Case Law Digests