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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.

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?

A Dozen ‘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.

‘Essentials’ track offered at National Divorce Conference

Valuation experts have a lot of sessions to choose from at the National Divorce Conference in Las Vegas May 8-10.

6 Takeaways on the Tax Cuts and Jobs Act (TCJA) and Alimony

Expert Michelle Gallagher of Adamy Valuation will lead a workshop with Kevin Yeanoplos this May at the AAML/BVR National Divorce Conference to cover the topic of the Tax Cuts and Jobs Act and alimony.

Pratt’s Stats/DealStats Market Analysis Survives Appeal by Owner Spouse

Appellate court finds no error in trial court’s adoption of market-based value determination by husband’s expert; expert acknowledged this was not the preferred method to value the small company, but company’s problematic financials and uncooperative attitude “compelled” use of this approach.

Hultz v. Kuhn

Appellate court finds no error in trial court’s adoption of market-based value determination by husband’s expert; expert acknowledged this was not the preferred method to value the small company, but company’s problematic financials and uncooperative attitude “compelled” use of this approach.

Special workshop on TCJA and divorce engagements

The Tax Cuts and Jobs Act (TCJA) affects practically everything in valuation, especially in divorce engagements.

Zausch v. Schnakenburg

Appeals court upholds trial court’s upward adjustment of father’s child support obligation based on a significant improvement in his economic circumstances; trial court followed applicable case law when calculating income related to father’s minority interests in several pass-through entities.

Indiana Court Upholds Child Support Calculation Involving Pass-Through Entities

Appeals court upholds trial court’s upward adjustment of father’s child support obligation based on a significant improvement in his economic circumstances; trial court followed applicable case law when calculating income related to father’s minority interests in several pass-through entities.

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