Valuing Goodwill in Divorce (PDF)

July 2011

BVR (editor)

Business Valuation Resources, LLC

The difference between personal goodwill and enterprise (practice) goodwill is easy to conceptualize but difficult to measure. The complexity increases given the varying ways in which state courts treat goodwill in divorce cases. BVR's Special Report on Valuing Goodwill in Divorce addresses the difference between personal and enterprise goodwill, and discusses treatment of goodwill in the context of a divorce dispute. This special report also includes BVR's Goodwill Hunting guide, a state-by-state summary of the precedent-setting court cases affecting the handling of goodwill in marital dissolution.
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Table of Contents

  • Overview of Enterprise and Personal Goodwill 
    By Dr. Shannon Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA

  • Personal Goodwill and Business Goodwill—Are They Marital Assets? 
    Alexis A. Dawicki and Richa Prakash

  • Goodwill Hunting in Divorce

  • Goodwill: Making Measuring a Little Easier in Divorce Cases 
    By R. James Alerding, CPA/ABV, ASA, CVA

  • Separating Personal and Business Goodwill of Operating Companies in Divorce Valuations 
    By Rod Burkert, CPA/ABV, CVA

  • The Goodwill Value of Medical and Dental Practices 
    By Mark E. Kropiewnicki, JD, LLM