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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.

Court Not Required to Reflect Subsequent Events

At issue in this appeal was the use of subsequent events in valuing the closely held stock of Schwan’s Sales Enterprises Inc. (SSE).

Okerlund v. United States (II)

Events after the donation date, though foreseen in Dr. Pratt's valuation do not constitute reversiible error on the part of the Claims court for rejecting the valuation.

Court Judges Assessment of Risk Factors, Marketability Discount Evidence

The issue in this consolidated case was the fair market value of two minority nonvoting stock interests in Schwan's Sales Enterprises Inc. (SSE), one as of Dec. 31, 1992 (date of gift) and the other as of Dec. 31, 1994 (date of charitable contribution).

Okerlund v. United States (I)

The issue in this consolidated case was the fair market value of two minority nonvoting stock interests in Schwan's Sales Enterprises, Inc.

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