BVR's Business Valuation in Divorce Case Law Compendium, Third Edition

April 2016 Hardcover, PDF

BVR (editor)

Business Valuation Resources, LLC

Please note: The third edition of this publication is no longer available for purchase. Please visit our website to purchase the new edition. Learn more >>

The most current analysis on how state courts throughout the country assess business valuation methods and view issues specific to divorce cases.

Divorce is a state law matter. Since different states have different statutes and case law pertaining to marital distribution, it can be difficult for attorneys and experts alike to keep up with key valuation developments. BVR’s new Business Valuation in Divorce Case Law Compendium, Third Edition is an indispensable tool for every divorce professional who wants to stay ahead of the game.

Now updated with the most recent court cases featuring divorce cases with a business valuation component, this must-have compendium contains 340+ divorce cases which grapple with key business valuation issues. It is organized into seven key topical sections so you can find the information you need quickly and easily. The new edition includes in-depth coverage from our acclaimed legal analysts as well as top business valuation experts, who report on disputes ranging from personal versus professional goodwill, discounts, tax affecting, and more. This one-of-a-kind legal resource saves hours of research with comprehensive coverage on the best (and worst) practices that attorneys and experts used in making their case in courts throughout the country.

Additional Product Details

Highlights of the compendium include:


  • Save hours of research time with the most current analysis of the business valuation issues that often arise in divorce cases.  Quickly learn how courts across the U.S. view business valuation methods and approaches in divorce cases with analysis of 340 + cases 

  • Easily navigate each state's position on goodwill in divorce. This compendium provides an easy to use reference chart (Jurisprudence in Divorce) as a guide to the complicated topic of how goodwill is viewed on a state-by-state basis

  • Don't miss key strategies that can help you be a more effective financial expert. 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 valuing goodwill in divorce, double-dipping, tax affecting and discounts

Table of Contents


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