Expand the following panels for additional search options.

Allison v. Allison

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.

Active-passive categorization skews appreciation analysis, court finds

Valuators may think they know all there’s to know about quantifying the appreciation of nonmarital property by using the active versus passive framework. Think again. A recent Florida divorce case illustrates that the premature categorization of assets may lead to an improper valuation.

Bair v. Bair

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.

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.

Court Treats Outpatient Surgery Center as Extension of Physician’s Practice

Court says deducting personal goodwill from valuation of physician’s interest in outpatient surgical center is appropriate even if physician was not an employee of center; entity’s income and total value depended on its physician members’ patient base.

Court Distinguishes Between Goodwill and Trail Income in Solo Practice Valuation

Professional practice, sole proprietorship, goodwill, valuation, marital property, equitable distribution, valuation method, income, child support, double counting ...

Washington Court Explains Principle Guiding Double-Dip Analysis

Appeals court says there was no double dipping where the business, valued under an income approach, was a going concern, not a fixed asset, and would continue to generate income for owner spouse with which to pay maintenance award to nonowner spouse.

Ramundo v. Ramundo

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.

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.

Business Valuation Update Yearbook, 2017 Edition

February 2017 Hardcover, PDF (349 pages)

BVR (editor)

Business Valuation Resources, LLC

BVR has you covered with the Business Valuation Update Yearbook 2017. This newest edition from the publishers of Business Valuation Update covers the year’s most groundbreaking and thought-provoking advancements in business valuation including IRC Sec. 2704, DLOM, cost of capital, 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 >>

Double-Dip Claim Fails to Resonate With Appeals Court

Court says awarding husband family business plus business income taken out to make business-related payments does not fit “notion of an impermissible ‘double dip’”; business was not a diminishing asset, and wife did not receive either of those assets.

Bulloch v. Bulloch

Court says deducting personal goodwill from valuation of physician’s interest in outpatient surgical center is appropriate even if physician was not an employee of center; entity’s income and total value depended on its physician members’ patient base.

Farrell v. Farrell (II)

Appeals court says trial court erred in allowing husband to pay substantial portion of wife’s share in marital property over multi-year period; trial court must order immediate equal division of stock in family businesses.

Court Treats Outpatient Surgery Center as Extension of Physician’s Practice

Court says deducting personal goodwill from valuation of physician’s interest in outpatient surgical center is appropriate even if physician was not an employee of center; entity’s income and total value depended on its physician members’ patient base.

Unclear Valuation of Family Business Interests Requires Remand

Appellate court remands for trial court’s express valuation of husband’s business interests and for explanation of its unequal distribution, awarding all of the business interests to husband.

Guidance for valuators on Washington state double dip jurisprudence

Double dipping is a tricky issue because different states have developed different approaches to it. Valuators specializing in divorce issues must know the controlling case law in the state in which they practice. A recent decision by the Washington state Court of Appeals clarifies its state's analytical framework in a case featuring a successful management consulting business the husband had set up and grown during the marriage.

Divided Court Addresses Issue of Appreciation of Gifted Property

Divided appeals court upholds decision not to award any part of appreciation in separate gifted stock to nonowner spouse; dissent says length of marriage and contributions by wife, regardless of their nature, support equal division of stock appreciation.

Court Digs Through Appreciation Issues in Complex Divorce Case

Appellate panel affirms majority of rulings as to nonowner spouse’s right to appreciation of premarital and gifted property; lower court correctly determined passive and active immune assets in affecting equitable distribution of business assets.

Fuller v. Fuller

Appeals court says trail income generated by solo financial planning practice is different from professional goodwill; it can be sold separately or assigned, and there exists a formula for valuing it; trial court was right to consider it a marital asset.

Court Distinguishes Between Goodwill and Trail Income in Solo Practice Valuation

Appeals court says trail income generated by solo financial planning practice is different from professional goodwill; it can be sold separately or assigned, and there exists a formula for valuing it; trial court was right to consider it a marital asset.

Court Upholds Inclusion of Premarital Value in Property Distribution

Court says enterprise goodwill valuation of practice was based on expert calculation using excess earnings method and as such is supported by requisite “any” evidence; also, statute allows inclusion of practice’s premarital value in property distribution.

Washington Court Explains Principle Guiding Double-Dip Analysis

Appeals court says there was no double dipping where the business, valued under an income approach, was a going concern, not a fixed asset, and would continue to generate income for owner spouse with which to pay maintenance award to nonowner spouse.

In re Marriage of Cheng

Appeals court says there was no double dipping where the business, valued under an income approach, was a going concern, not a fixed asset, and would continue to generate income for owner spouse with which to pay maintenance award to nonowner spouse.

Spouse’s Unilateral Stock Agreement Sets Value in Divorce Action

Appeals court agrees with trial court that valuation in stock agreement is binding in partition action even though non-owner spouse refused to sign agreement and agreement did not mention divorce as one of the circumstances in which valuation applied.

Court Disapproves of Nonexpert Valuation of Key Marital Asset

Appeals court rejects trial court’s valuation of husband’s fitness training company noting trial court lacked necessary financial evidence as well as testimony from experts; appeals court remands requesting “adequate valuation,” excluding goodwill.

151 - 175 of 2,666 results