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New Jersey Court’s Inadequate Goodwill Ruling Begets Rebuke and Remand

In a case about lawyer’s equity partner interest in a large firm, appellate court finds prior ruling was grossly deficient; expert testimony suggested the owner spouse’s compensation matched his earning capacity and there was no additional goodwill compon ...

Vedros v. Vedros

Court says discounting for lack of marketability of minority interest in home healthcare agency, operating as an S corporation, is appropriate where LLC agreement included transfer restrictions and partners were not planning to buy out owner spouse.

Facts Support Discounts in Valuation of Small Healthcare Agency

Court says discounting for lack of marketability of minority interest in home healthcare agency, operating as an S corporation, is appropriate where LLC agreement included transfer restrictions and partners were not planning to buy out owner spouse.

Brusach v. Brusach

In divorce case featuring veterinary practice, appeals court finds trial court did not err when it did not differentiate between personal and enterprise goodwill and trial court’s spousal support determination did not represent unlawful double dipping.

Court Declines to Set Firm Rules on Goodwill and Double Dipping

In divorce case featuring veterinary practice, appeals court finds trial court did not err when it did not differentiate between personal and enterprise goodwill and trial court’s spousal support determination did not represent unlawful double dipping.

Trial Court’s Physician Practice Valuation Lacks Factual Basis

Goodwill, excess earnings method, market-based approach, capitalization rate, multiple, expert testimony, professional corporation, professional practice, valuation methods ...

Abedi v. Abedi

Court of Appeal says trial court’s valuation of husband’s endodontic practice was arbitrary where trial court adopted valuation methods husband’s experts proposed but substituted key elements of their analyses with court’s own unsubstantiated figures.

Muszynski v. Muszynski

Trial court adopts valuations of wife’s expert for husband’s 50% interest in waste industry company, finding expert used methods that properly separated out husband’s personal goodwill; court also accepts inclusion of identifiable intangibles shown to belong to company; appeals court affirms.

Court Validates Expert’s Method for Separating Out Owner’s Personal Goodwill

Trial court adopts valuations of wife’s expert for husband’s 50% interest in waste industry company, finding expert used methods that properly separated out husband’s personal goodwill; court also accepts inclusion of identifiable intangibles shown to belong to company; appeals court affirms.

Appreciation Case Highlights Contribution by Nonowner Spouse

Increase in value of owner’s minority interests in companies was due to owner’s efforts, which were “facilitated” by nonowner’s work in home; appreciation was active and marital property; no error in awarding nonowner half of profits from sale of assets.

Court Highlights Role of Community Labor in Goodwill Analysis

Appeals court says record supports nonowner spouse’s claim to a share of owner’s CPA’s practice; business changed from separate to community property, and most of its value consisted of professional goodwill, which was created by community labor.

McNee v. McNee

Trial court did not err in classifying owner-spouse’s personal loan to his business during marriage as a marital asset, appeals court finds; loan could be seen as an increase in value of owner’s business or a debt owed to parties, appeals court says.

Different Theories Justify Classifying Loan to Business as Marital Asset

Trial court did not err in classifying owner-spouse’s personal loan to his business during marriage as a marital asset, appeals court finds; loan could be seen as an increase in value of owner’s business or a debt owed to parties, appeals court says.

Montana Supreme Court Remands for Failure to Assess Tax Implications

High court says trial court erred when it failed to consider tax implications where its final order appears to make sale of family ranch a necessity; evidence suggests there are no other assets with which to buy wife’s shares of ranch corporation at FMV.

In re Marriage of Broesder

High court says trial court erred when it failed to consider tax implications where its final order appears to make sale of family ranch a necessity; evidence suggests there are no other assets with which to buy wife’s shares of ranch corporation at FMV.

Doyle v. Doyle

Appeals court finds incongruities in trial court’s unreported cash income and profit rate inputs make court’s valuation of timber business meaningless; further, trial court failed to explain reason for equalization payment and arrived at incorrect amount.

Math and Logic Problems Mar Court’s Valuation and Division of Assets

Appeals court finds incongruities in trial court’s unreported cash income and profit rate inputs make court’s valuation of timber business meaningless; further, trial court failed to explain reason for equalization payment and arrived at incorrect amount.

New Jersey Court’s Inadequate Goodwill Ruling Begets Rebuke and Remand

In a case about lawyer’s equity partner interest in a large firm, appellate court finds prior ruling was grossly deficient; expert testimony suggested the owner spouse’s compensation matched his earning capacity and there was no additional goodwill compon ...

Slutsky v. Slutsky

In a case about lawyer’s equity partner interest in a large firm, appellate court finds prior ruling was grossly deficient; expert testimony suggested the owner spouse’s compensation matched his earning capacity and there was no additional goodwill compon ...

Improper Use of Active/Passive Framework Skewers Valuation

Court says appreciation analysis suffers from improper use of active/passive framework; valuation of company must include all assets, including real estate whose value dropped, where marital labor contributed to overall appreciation of separate property.

Nebraska Supreme Court Adopts Majority View on Appreciation

State Supreme Court adopts active appreciation rule, aligning itself with majority of jurisdiction that finds appreciation of nonmarital asset is marital property to the extent marital efforts caused it, i.e., the owner or nonowner spouse or both.

Stephens v. Stephens

State Supreme Court adopts active appreciation rule, aligning itself with majority of jurisdiction that finds appreciation of nonmarital asset is marital property to the extent marital efforts caused it, i.e., the owner or nonowner spouse or both.

Carney v. Carney

Reviewing court says in valuing owner spouse’s auto transport business and performing equitable distribution analysis, trial court erred when it refused to consider tax effects of potential sale of business before assigning asset to owner; case remanded.

Tax Effects Are Relevant to Equitable Distribution Analysis

Reviewing court says in valuing owner spouse’s auto transport business and performing equitable distribution analysis, trial court erred when it refused to consider tax effects of potential sale of business before assigning asset to owner; case remanded.

Expert’s Best-Effort Medical Practice Valuation Holds Up on Appeal

Appeals court upholds medical practice valuation despite gaps in expert analysis, including failure to analyze goodwill and exclude premarriage value portion of practice; expert’s job was “complicated” due to owner-spouse’s noncompliance with discovery.

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