Expand the following panels for additional search options.

Court Explains Treatment of Undistributed Earnings in Valuing Law Firm Partnership Interest

In valuing husband’s law firm partnership interest, court finds undistributed earnings, even though allocated to husband before separation, are not marital property because money was based on firm’s anticipated net profits; money was not earned during marriage but after parties’ separation.

Burchfield v. Burchfield

In valuing husband’s law firm partnership interest, court finds undistributed earnings, even though allocated to husband before separation, are not marital property because money was based on firm’s anticipated net profits; money was not earned during marriage but after parties’ separation.

Divorce conference speakers share valuation and legal practice tips

In “25 Hot Tips in 75 Minutes,” one of the most popular panels at the recent AAML/BVR National Divorce Conference in Las Vegas, attorneys and valuation experts shared tips on how to succeed in litigation as well as in managing client relations and workflow.

Connecticut Appellate Court Remands Because of Impermissible Double Dipping

Appellate court remands because of trial court’s impermissible double dipping, where trial court awarded wife half of the fair market value of husband’s two solely owned businesses, which represented husband’s sole income stream, and based spousal support on annual income generated by businesses.

Oudheusden v. Oudheusden

Appellate court remands because of trial court’s impermissible double dipping, where trial court awarded wife half of the fair market value of husband’s two solely owned businesses, which represented husband’s sole income stream, and based spousal support on annual income generated by businesses.

10 key takeaways from the 2019 AAML/BVR National Divorce Conference in Las Vegas

Hundreds of family law attorneys and financial experts converged last week in Las Vegas for the first event the American Academy of Matrimonial Lawyers (AAML) and Business Valuation Resources (BVR) co-sponsored. Attorneys along with valuation, forensics, wealth and other financial experts co-presented the sessions, which gave invaluable perspectives on the topics.

Takeaways from the inaugural AAML/BVR divorce confab

Family law attorneys and financial experts converged last week in Las Vegas for the first event co-sponsored by the American Academy of Matrimonial Lawyers (AAML) and Business Valuation Resources (BVR).

Appreciation analysis reveals owner’s substantial contribution to company’s success

Appreciation of separate property is a knotty issue whose analysis can be challenging for attorneys and valuators, but a recent Tennessee appeals court decision helps practitioners understand the framework a court may use to decide whether the nonowner spouse has a claim to the increase in value.

Webcast this week of the National Divorce Conference

Couldn’t make it to Vegas for this week’s AAML/BVR National Divorce Conference May 8-10?

Beware of attack on your transactions method

An article in the Spring 2019 issue of Family Lawyer magazine shows how a lawyer can attack a valuation expert’s use of the guideline company transactions method for a small- to medium-size firm.

Important Utah goodwill ruling concerning one-person business

The Utah Court of Appeals recently examined the nature of goodwill in a one-person business and, in so doing, expanded on the state’s goodwill jurisprudence.

Business Valuation in Divorce Case Law Compendium, Fourth Edition

April 2019 Hardcover, PDF

BVR (editor)

Business Valuation Resources, LLC

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.

Learn more >>

Updated goodwill chart and map for divorce cases posted

BVR recently updated its complimentary download “Charting Goodwill Jurisprudence” to give you an at-a-glance look at a state’s basic position toward enterprise and professional goodwill.

How to cultivate the biggest source of referrals

Attorneys account for the largest share of business for BV experts and valuation analysts.

Pratt’s Stats/Deal Stats analysis holds up in divorce litigation

A Maryland divorce case illustrates the difficulties an appraiser charged with valuing a small company in the divorce context may face and how he or she may prevail in court.

Fox v. Fox

Appellate court affirms that increase in value of husband’s company is subject to equitable distribution but says trial court erred when it assumed company had zero value on the date of marriage because company then was not profitable; court remands for determination of company’s premarital value.

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

Equal split of attorneys and financial experts at divorce confab May 8-10

So far, an almost equal split of attorneys and valuation/accounting experts will be attending the National Divorce Conference in Las Vegas May 8-10, presented by BVR and the American Academy of Matrimonial Lawyers (AAML).

Ten 'don’ts' to help survive a divorce engagement

The nuances of divorce valuations and testifying in court create difficulties that make divorce engagements especially challenging. Here are 10 "don'ts" to help survive a divorce engagement. You can learn more about these at the AAML/BVR National Divorce Conference in Las Vegas May 8-10.

Valuing luck in a business caught up in divorce

In most states, the active appreciation of a premarital asset is includible in the marital estate while passive appreciation is not.

For a divorce, how many components are there in goodwill?

In divorce cases, it may be necessary to carve up goodwill because, in many jurisdictions, enterprise goodwill is marital property, but personal goodwill is not.

Marroquin v. Marroquin

Appeals court upholds trial court’s valuation of husband’s vending machine business, finding this one-person operation is akin to sole proprietorship in which any goodwill is attributable to husband’s personal efforts and reputation for competency; court says goodwill is not a marital asset.

No Enterprise Goodwill in One-Person Business, Utah Appeals Court Confirms

Appeals court upholds trial court’s valuation of husband’s vending machine business, finding this one-person operation is akin to sole proprietorship in which any goodwill is attributable to husband’s personal efforts and reputation for competency; court says goodwill is not a marital asset.

How to support subjective areas of valuation

Gone are the days when you could support your opinion by simply saying, “It is based on my professional judgment.”

Tricks of the trade in detecting rigged valuations

Did you ever read a business valuation report where you knew the valuation was rigged to obtain a higher or lower value?

26 - 50 of 2,666 results