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Free webinar tomorrow on valuations for marital dissolutions

Join us for a free, action-packed, 60-minute webinar of short compelling insights into business valuations in a divorce context from leading experts.

Virtual Divorce Conference offers 1:1 video networking

Want to connect one-on-one with a valuation expert or attorney specializing in divorce matters?

Free webinar reveals divorce valuation insights

Mark your calendar for an August 27 free webinar designed as a lightning round of observations and advice about divorce valuations in today’s challenging environment.

Valuations for divorce: That was then, this is now (Part 2)

It’s a whole new ballgame for valuations in the context of marital dissolution, which is why the AAML/BVR Virtual Divorce Conference will focus on the most important issues impacted by all of the recent changes.

Stopgap for postponed National Divorce Conference

The AAML/BVR National Divorce Conference in Las Vegas has been postponed, but there are so many important issues that the AAML/BVR Virtual Divorce Conference was created.

Valuations for divorce: That was then, this is now

For those experts grappling with business valuations in a divorce context, practical tips and advice will be presented in what had been the AAML/BVR National Divorce Conference—but has been re-engineered as the AAML/BVR Virtual Divorce Conference.

Bates v. Bates

In appreciation case, appeals court says it was error to value owner’s separate, minority interest in car dealership based on buy-sell agreement; however, alternate valuation by nonowner spouse’s expert offered based on standard methods, including use of discounts, provided “appropriate valuation.”

Buy-Sell Stock Agreement Does Not Determine Value of Owner Spouse’s Separate Property

In appreciation case, appeals court says it was error to value owner’s separate, minority interest in car dealership based on buy-sell agreement; however, alternate valuation by nonowner spouse’s expert offered based on standard methods, including use of discounts, provided “appropriate valuation.”

Calculations of value are admissible in divorce, Alabama appeals court confirms

About two years ago, in Rohling v. Rohling, an Alabama appeals court upheld a trial court’s decision to admit into evidence a qualified expert’s estimate about the value of the owner spouse’s business based on a calculation engagement.

Stowe v. Stowe

In divorce case, appeals court overturns trial court’s valuation for an independent insurance agency; the trial court, without analysis, accepted there was goodwill and adopted expert’s calculation of goodwill using multiple “derived from a non-analogous source applying un-adjusted factors.”

Expert’s Goodwill Calculation Based on Rule of Thumb Sinks Under Appellate Scrutiny

In divorce case, appeals court overturns trial court’s valuation for an independent insurance agency; the trial court, without analysis, accepted there was goodwill and adopted expert’s calculation of goodwill using multiple “derived from a non-analogous source applying un-adjusted factors.”

South Carolina Supreme Court weighs in on use of discounts in divorce valuations

In a crucial decision on the use of discounts when valuing a spouse’s minority interest in a closely held business, a majority of the South Carolina Supreme Court rejected a bright-line rule, noting it would limit the flexibility family courts must have in apportioning marital assets.

Clark v. Clark

On use of marketability and minority discount in valuing wife’s minority interest in husband’s company, state Supreme Court rejects bright-line rule, noting importance of case-by-case analysis and giving trial court flexibility in apportioning assets; fair market value standard drives valuation.

South Carolina Supreme Court Rejects Categorical Approach to Discounts in Divorce Valuations

On use of marketability and minority discount in valuing wife’s minority interest in husband’s company, state Supreme Court rejects bright-line rule, noting importance of case-by-case analysis and giving trial court flexibility in apportioning assets; fair market value standard drives valuation.

Alabama Appeals Court Affirms Calculation of Value Is Admissible and Lets Rohling Stand

In divorce case, Alabama appeals court upholds trial court’s admission of calculation of value from qualified expert for medical practice; appeals court agrees with lower court that objections to methodology go toward weight and expert’s credibility; court lets earlier Rohling decision stand.

Horne-Ballard v. Ballard

In divorce case, Alabama appeals court upholds trial court’s admission of calculation of value from qualified expert for medical practice; appeals court agrees with lower court that objections to methodology go toward weight and expert’s credibility; court lets earlier Rohling decision stand.

Sultan v. Malik

Appeals court upholds trial court’s valuation of accounting firm based on asset approach where prevailing expert added goodwill value as intangible; court says intrinsic standard of value does not mandate use of income approach for service-based entity.

Court Approves of Adding Goodwill as Intangible in Asset-Based Valuation of Accounting Practice

Appeals court upholds trial court’s valuation of accounting firm based on asset approach where prevailing expert added goodwill value as intangible; court says intrinsic standard of value does not mandate use of income approach for service-based entity.

What family law practitioners need to know about COVID-19-related legislation

In a recent webinar, hosted by the American Academy of Matrimonial Lawyers (AAML), high-caliber presenters examined provisions in the mammoth COVID-19 federal legislation that are of particular significance to family law practitioners (attorneys and business valuators).

Will BV experts see a spike in divorce business?

Yes, it’s likely if the trend in China spreads to here.

Key issues in valuations for divorce

One of the best attended sessions at last fall’s ICAEW Valuations Conference in London was ‘Valuations in Divorce,’ led by PwC’s Sarah Middleton and Jonny Rodwell. These cases continue to show up in the courts—and in the morning papers.

Preliminary agenda out for 2020 AAML/BVR National Divorce Conference

Do you share one of the dirty little secrets of valuation?

On double-dip issue, Ohio appeals court agrees with Gallo analysis

A recent Ohio appeals court decision expressly agreed with its sister court’s 2015 ruling in Gallo that state law does not prohibit double dipping but does require the trial court to avoid unfairness in distributing marital assets and determining spousal support.

Business Valuation Update Yearbook, 2020 Edition

January 2020 Hardcover, PDF

BVR (editor)

Business Valuation Resources, LLC

BVR has you covered with the Business Valuation Update Yearbook 2020. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements in business valuation, and more. This critical desktop reference keeps you ahead of your peers with on-the-ground reporting from valuation experts, thought-leaders, and BVR’s editorial team. Learn more >>

Ohio Court Affirms Facts of Case Don’t Require ‘Double-Dipping Offset’

Ohio appeals court upholds trial court’s spousal support determination based on husband’s average, rather than normalized, income, finding “equity did not require a double-dipping offset”; court agrees with sister court’s ruling in Gallo that applicable statute does not prohibit double dipping.

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