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Business Valuation Update Yearbook, 2019 Edition

February 2019 Hardcover, PDF

BVR (editor)

Business Valuation Resources, LLC

BVR has you covered with the Business Valuation Update Yearbook 2019. 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 >>

Valuation experts should not practice law

One of the pieces of advice you’ll undoubtedly hear at the National Divorce Conference in Las Vegas May 8-10 is that a valuation expert should not practice law without a license.

In court, a picture is worth a thousand numbers

For an appraiser to be a good expert witness, he or she must be able to explain highly technical and complex financial concepts in a simple way.

Simplified MUM approach weathers attacks in Illinois divorce case

One of the key questions in an Illinois divorce case was how to allocate goodwill between enterprise and personal goodwill.

Lucchesi v. Lucchesi

Appeals court upholds ruling that appreciation in value of husband’s interest in family liquor business is marital asset; trial court carefully analyzed husband’s role in company to find he “substantially contributed” to the increase and husband stipulated to wife’s substantial contribution.

Tip for finding hidden assets in divorce

Parties to a divorce often play hide-and-seek with assets so the valuation expert often has to help ferret them out.

Dividing Goodwill: A Case Study in Active and Passive Appreciation

When a couple divorce, who gets the goodwill? Understanding how to correctly determine wealth appropriation is a “must-know” skill, but it is difficult to master. The most troubling issue with active and passive appreciation in divorce cases is applying a method based on empirical evidence and a clear common sense framework. Ashok Abbot demonstrates a methodology and supporting evidence to successfully isolate passive appreciation. Work through practice-ready examples across several industries and you’ll be sure ...

Stephanos v. Stephanos (In re Marriage of Stephanos)

Trial court adopts goodwill value determination of wife’s expert (residual method) as well as expert’s finding that none of goodwill in family business is personal to owner spouse; business’s success was not dependent on owner’s continued presence or his execution of a noncompete, court says.

Divorce Court Finds No Personal Goodwill Value in Single-Owner Business

Trial court adopts goodwill value determination of wife’s expert (residual method) as well as expert’s finding that none of goodwill in family business is personal to owner spouse; business’s success was not dependent on owner’s continued presence or his execution of a noncompete, court says.

Louisiana Courts Wrestle With Treatment of Debt in Community Property Valuation

In community property partition case, appeals court upholds valuation of community-owned firm; firm is not responsible for debts of an acquired company that are personally guaranteed by husband but not by express corporate contract; valuation must not subtract debt amount.

Henry v. Henry

In community property partition case, appeals court upholds valuation of community-owned firm; firm is not responsible for debts of an acquired company that are personally guaranteed by husband but not by express corporate contract; valuation must not subtract debt amount.

Split high court rules on classification of earnout payment in divorce dispute

The parties’ dispute over how to classify earnout payments related to the sale of a valuable marital asset recently prompted a split ruling from the Minnesota Supreme Court. The issue was whether those payments were part of the sales consideration, as the wife argued, or represented future compensation to the husband, as the district court found.

Contentious ruling from Minnesota high court on dealing with earnout payments in divorce

In an important ruling, a divided Minnesota Supreme Court recently ruled on whether earnout payments related to the sale of the husband’s interest in a lucrative company were a marital asset.

Divorce and Valuation: 15 Issues for Cross-Examination

The world of valuation is a complex discipline where seemingly minor errors can result in significant swings in value. Join Sean Saari and Rob Ranallo to learn about the most common errors made when valuing businesses and how to correctly address these issues. Not only will you gain insight into how to improve your own valuation analyses, but you will also learn what to look for when reviewing opposing experts’ reports.

More on the alimony deduction

Our coverage of the recent AICPA Forensic & Valuation Services Conference sparked a few comments from readers concerning the elimination of the tax deduction for alimony that becomes effective December 31.

Persaud v. Goad

Court affirms divorce valuations for mixed real estate and business assets; even if trial court erred in stating negative value for business that generated no income but carried high annual costs, the error was harmless where court reframed decision as one of fairness rather than finances.

Mix of Real Estate and Business Assets Poses Valuation Challenges for Courts

Court affirms divorce valuations for mixed real estate and business assets; even if trial court erred in stating negative value for business that generated no income but carried high annual costs, the error was harmless where court reframed decision as one of fairness rather than finances.

Divided High Court Says Earn-Out Payments From Company Sale Are a Marital Asset

Earn-out payments related to sale of a marital asset were marital asset and subject to equitable distribution, Supreme Court’s majority says, even though value of the payments was uncertain as of the valuation date and the sale of the husband’s company took place after the valuation date.

Gill v. Gill

Earn-out payments related to sale of a marital asset were marital asset and subject to equitable distribution, Supreme Court’s majority says, even though value of the payments was uncertain as of the valuation date and the sale of the husband’s company took place after the valuation date.

Hear from nationally recognized experts at the AAML/BVR National Divorce Conference

Join your colleagues and top thought leaders at the highly anticipated AAML/BVR National Divorce Conference in Las Vegas, May 8-10, 2019. This one-of-a-kind event brings together leading matrimonial attorneys and financial experts to share their knowledge and critical insights on cutting-edge topics.

Alabama divorce court adopts result of calculation engagement

There is a split in the valuation community as to the merit of calculation engagements. As we recently reported, some valuators are adamantly opposed to doing them, whereas other appraisers believe that calculation engagements have a rightful place in their tool kit.

Agenda released for 2019 AAML/BVR National Divorce Conference

The agenda is now available for the National Divorce Conference to be presented by BVR and the American Academy of Matrimonial Lawyers (AAML) in Las Vegas, May 8-10, 2019.

Calculation engagement value holds up in Alabama divorce litigation

Many valuators are adamantly opposed to doing calculation engagements, as we recently reported.

Court Looks to Owner’s ‘Proportionate’ Share in Business to Quantify Appreciation in Value

In quantifying marital portion of appreciation of owner spouse’s separate property, trial court relies on owner’s “proportionate” share in company but also considers expert testimony as to third parties’ efforts and owner’s role in generating revenue; court rejects passive factor analysis.

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