Herbrand v. Herbrand
Divorce court finds husband’s expert lacks independence and credibility when ignoring a contract in insurance company valuation.
Insurance Agency Value Turns on Renewals, Contingent Liability, and Control Discount
Insurance agency valuation turns on renewal rate, discounts, distributions, and contingent liabilities.
Goodwill, Appraiser Preparedness Take Center Stage in Valuation of Insurance Agency
While the debate and jurisdictional divide of whether personal goodwill, enterprise goodwill or both should be subject to division in divorce cases, Louisiana places itself firmly in one camp with this latest decision to focus on the distinction. Experts differ substantially on goodwillAfter 35 years of marriage, the Stathams filed for divorce. The main issue in dispute was the value of the husband s business, an established insurance brokerage company. Both parties presented expert valuation testimony at ...
Hancock v. Hancock
Insurance agency valuation turns on renewal rate, discounts, distributions, and contingent liabilities.
Statham v. Statham
State statute provides guidance on whether goodwill value is treated as marital property; court questions expert's thoroughness.
Conservative Multiplier More Appropriate in Valuation of Crop Insurance Agency
Court takes volatility of crop market when valuing insurance agency.
Evenson v. Evenson
Court takes volatility of crop market when valuing insurance agency.
Maine Considers Characterization of Professional Goodwill
Currently, Maine is one of a handful of states that has yet to decide whether the goodwill of a professional practice constitutes marital property and, if so, whether there should be a further distinction between enterprise goodwill (marital) and personal or professional goodwill (nonmarital).
Expert Finds Equitable Solution to Inflated Buy-Sell And Market Valuations
Expert persuades court to adopt income approach value of insurance brokerage, when market approach and buy-sell produce artificially inflated values.
Hess v. Hess
Maine considers characterization of goodwill value of a professional practice.
In the matter of Overbey
Expert persuades court to adopt income approach value of insurance brokerage, when market approach and buy-sell produce artificially inflated values.
Increase in Value of Separate Property Apportioned Between Property Owner and Marital Community
The Arizona Supreme Court overruled the all or none rule rule used when characterizing the appreciation in separate property assets as community or separate property. It concluded that the appropriate method was an apportionment method such as a Pereira a ...
In Re the Marriage of Robert E. Cockrill v. Rose Cockrill
The Arizona Supreme Court overruled the all or none rule rule used when characterizing the appreciation in separate property assets as community or separate property. It concluded that the appropriate method was an apportionment method such as a Pereira a ...
In re the Marriage of Miller
In this appeal from a dissolution judgment, appellant wife challenges her spousal-maintenance award and argues also that the district court abused its discretion when it allowed respondent husband to testify regarding the present value of husband’s ins ...
Enterprise Goodwill Disallowed If Based on Nonsolicitation Agreement
The issue in this marital dissolution case was whether the trial court correctly included enterprise goodwill in valuing husband’s insurance agency, Joseph Held Co.
Held v. Held
The issue in this marital dissolution case was whether the trial court correctly disallowed enterprise goodwill in valuing husband's insurance agency, Joseph Held Company.
Vicki Coudrain Lanza v. Louis Lanza
The Louisiana Supreme Court determined that a captive insurance agency was not a community property divisible in divorce because the husband had no ownership interest in the book of business he generated. However, it ruled that the renewal commission inco ...
Louisiana High Court Considered Whether Captive Insurance Agency Is Community Property
The Louisiana Supreme Court determined that a captive insurance agency was not a community property divisible in divorce because the husband had no ownership interest in the book of business he generated. However, it ruled that the renewal commission inco ...
Cooke v. Cooke
The issue in this marital dissolution was the value of husband’s interest in multiple interests in insurance groups subject to an antenuptial agreement.
Inconsistent Appraisal Report Results in Remand
The issues in this marital dissolution were the valuation of wife’s insurance agency and the “double-dipping” that wife claimed was a result of the improper division of the property.
Cooke v. Cooke
The issue in this marital dissolution was the value of husband’s interest in multiple interests in insurance groups subject to an antenuptial agreement.
Sampson v. Sampson
The issues in this marital dissolution were the valuation of wife’s insurance agency and the “double-dipping” that wife claimed was a result of the improper division of the property.
Goodwill ‘implicit’ in capitalization of excess earnings method
The issue in this marital dissolution was the value of husband’s insurance agency.
Walker v. Walker
Walker v. Walker ...
Jannie M. Walker v. Ernest B. Walker
The North Carolina Court of Appeals affirmed the valuation of an Allstate Insurance Agency. The agency had no tangible assets of significant value and its goodwill was valued using the excess earnings method. The lower court rejected a deduction for the p ...
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