Table of Contents

Part I. Where Are We? Definitions and Background

• Personal Goodwill Versus Enterprise Goodwill
  By Jay Fishman, FASA, CBA
• Personal Goodwill in Search of a Functional Definition
  By David Wood, CPA/ABV, CVA
• Overview of Enterprise and Personal Goodwill
  By Dr. Shannon Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA
• Marital Property Law in the United States
  By Jay Fishman, FASA, CBA, Dr. Shannon Pratt, CFA, FASA, MCBA, CM&AA, MCBC, and William Morrison, CPA/ABV
• The Illusionary Reality of Business Valuations in Marital Dissolutions
  By Jerome W. Karsh, CPA, MSBA
• An Unwilling Seller - Is There Such a Thing? Fair Market Value, Goodwill, and an Unwilling Seller: Is a Covenant-Not-to-Compete Required?
  By David Wood, CPA/ABV, CVA
• Goodwill Attributes: Assessing Utility
  By David Wood, CPA/ABV, CVA
• How to Distinguish Personal Goodwill From Enterprise Goodwill, the Key Person Discount, and Noncompete Agreements
  By Alina Niculita, CFA, MBA, Angelina McKedy, and Kimberly Linebarger, AM

Part II. How Did We Get Here? Case Law

• Goodwill Valuation in the Courts
  By Noah J. Gordon, Esq.
• Present Positions on Professional Goodwill: More Focus or Simply More Hocus Pocus?
  By Christopher A. Tiso
• Personal Goodwill and Business Goodwill-Are They Marital Assets?
  By Alexis Dawicki LePage and Richa Prakash
• Analyzing a Professional's Personal Goodwill Under Chapter 7 of the Bankruptcy Code: Just Whose Asset Is It?
  By John Stockdale, Jr., Esq.
• Goodwill Hunting in Divorce

Part III. What Do We Do About It? Methodology

• Professional Practice Valuation
  By Mark Shirley CPA/ABV/CFF, CVA, CFFA, CFE
• Goodwill: Making Measuring a Little Easier in Divorce Cases
  By Jim Alerding, CPA/ABV, ASA, CVA
• Separating Personal and Business Goodwill of Operating Companies in Divorce Valuations
  By Rod Burkert, CPA/ABV, CVA
• An Allocation Model for Distinguishing Enterprise From Personal Goodwill
  By David Wood, CPA/ABV, CVA
• 'MUM's the Word': A Formal Method to Allocate Blue Sky Value in Divorce
  By David Wood, CPA/ABV, CVA
• MUM Passes a Daubert Challenge
• The Goodwill Value of Medical and Dental Practices
  By Mark E. Kropiewnicki, JD, LLM
• Reasonable Compensation and the Productivity Adjustment: Tips and Techniques for Owner/Employee Compensation Determinations and Adjustments
  By Kevin R. Yeanoplos, CPA/ABV/CFF, ASA and Ronald L. Seigneur, MBA, CPA/ABV/CFF, ASA, CVA
• A Reasonable Compensation Case Study
  By Kevin R. Yeanoplos, CPA/ABV/CFF, ASA
• The Interplay of Reasonable Compensation, Personal Goodwill and Enterprise Intangibles
  By Mark O. Dietrich, CPA/ABV
• Identifying and Measuring Personal Goodwill in a Professional Practice By Mark O. Dietrich, CPA/ABV
• Identifying and Measuring Personal Goodwill in a Professional Practice-Part 2: Using the Single Period Capitalization Model
  By Mark O. Dietrich, CPA/ABV
• How Technical and Professional Components of Ancillary Revenue Affect Medical Practice Values
  By Mark Dietrich, CPA/ABV, and Kathie Wilson, CPA/CVA
• Separating Personal and Business Goodwill
  By Darrell Arne, CPA, ASA, and James Hamill, Ph.D., CPA
• Personal Goodwill Should Be Considered in All Business Valuations
  By Alan S. Zipp, Esq., CPA/ABV, CBA
• Valuation of Goodwill Within the Family Law Context
  By Robert F. Reilly
• Personal Versus Enterprise Goodwill-Four Examples From My Recent Practice
  By Dr. Shannon Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA
• Personal Goodwill: Three Recent Taxpayer Defeats Nevertheless Affirm Existence of a Sometimes Forgotten Asset
  By Michael F. Lynch, David J. Beausejour, and David B. Casten

Part IV. Celebrity Goodwill

• The Business of Celebrity
  By Jay Fishman FASA, CBA
• Concepts of Valuation of Celebrity Goodwill as Property
  By the Honorable R. William Riggs, Associate Justice,Oregon Supreme Court, Salem, Ore.
• The New Dynamic for Celebrity Businesses
  By Jay E. Fishman, FASA, CBA, and Jeremy C. Smith
• Estimating the Value of Celebrity Goodwill in Matrimonial Cases
  By Lisa H. Tran and Charles A. Wilhoite

Part V. Webinar Transcripts

• Apportioning Goodwill in Divorce: A Discussion
  By Jim Alerding, CPA/ABV, ASA, CVA and Andrew Soshnick, Esq.
• Personal/Professional Goodwill vs. Practice Goodwill in Medical Practice Valuations
• Valuing Professional Practices
• Calculating Goodwill: What Is Personal and What Is Enterprise?
• Know Your State's Precedent When Valuing Professional Practices

Part VI. Court Case Abstracts

• Court Case Summary Table
• Court Case Abstracts