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New Toolkit for Passive Appreciation Takes Shape

BVR and Dr. Ashok Abbott (West Virginia University) are developing an automated tool and supporting documentation that embodies his peer-reviewed methodology for separating active from passive appreciation of business assets in a divorce context.

Business Valuation Case Law Yearbook, 2022 Edition

January 2022 PDF, Softcover (177 pages)

BVR (editor)

Business Valuation Resources, LLC

The legal coverage and in-depth analysis from the BVR legal team deliver lessons learned to help appraisers reach better and more defensible valuation conclusions. All the cases featured in this book impart important lessons about applicable legal principles, approved and discredited valuation methodology, and the act (and art) of presenting expert opinions. This must-have collection benefits both the generalist as well as the specialist.

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Active and Passive Appreciation in Valuation: Finding the Line

Breaking up is hard, but harder still is appropriating the appreciation of the marital estate during the marriage. The most troubling issue with active and passive appreciation in divorce cases is applying a method based on sound theory, good empirical evidence, and a clear common-sense framework. Ashok Abbott demonstrates a methodology and supporting evidence to isolate passive appreciation successfully. By working through a practice-ready example, you’ll be sure to come away with a new appreciation ...

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.

Florida court explores scope of active/passive appreciation

A Florida appeals court examines the issue of whether the increased value of stock from a company for which the owning spouse works can be a marital asset and subject to distribution.

Different Ways to Find No Claim to Enhanced Value of Nonmarital Asset

Appeals court says trial court erred in interpreting prenuptial agreement but reached correct result when it rejected wife’s claim to enhanced value of husband’s separate interest in car dealership by ruling appreciation in value was passive, not active.

Berg v. Young

Appeals court says trial court erred in interpreting prenuptial agreement but reached correct result when it rejected wife’s claim to enhanced value of husband’s separate interest in car dealership by ruling appreciation in value was passive, not active.

Community Deserves Profits From Separate Business Investment

Appellate court affirms trial court’s decision to apportion most of the stock sale proceeds the husband reaped during marriage in connection with a company he set up before marriage to the community under Pereira, finding that during marriage, he became t ...

Goldfarb v. Yelton

Appellate court affirms trial court’s decision to apportion most of the stock sale proceeds the husband reaped during marriage in connection with a company he set up before marriage to the community under Pereira, finding that during marriage, he became t ...

Court Subtracts Market From Asset Values to Determine Marital Appreciation: Error?

Divorce court did not err by using asset value to value husband’s separate business at the start of the marriage, and market value to measure the business at the end; the court was also correct in adopting an industry rate of return rather than an implied ...

Rozenman v. Rozenman

Divorce court did not err by using asset value to value husband’s separate business at the start of the marriage, and market value to measure the business at the end; the court was also correct in adopting an industry rate of return rather than an implied ...

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