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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.

BV News and Trends May 2022

A monthly roundup of key developments of interest to business valuation experts.

BV News and Trends April 2022

A monthly roundup of key developments of interest to business valuation experts.

Nothing personal about goodwill in dental practice

In a South Carolina divorce case, the appellate court reversed the family court on the issue of personal versus enterprise goodwill.

Full agenda for the AAML/BVR divorce conference

The full agenda has been posted for the National Divorce Conference, sponsored by the American Academy of Matrimonial Lawyers (AAML) and BVR.

No proof of personal goodwill in Utah divorce case

In some states, personal goodwill in a business is not part of the marital estate—but you have to have evidence that it exists.

How to find hidden assets in divorce

Parties to a divorce may not be totally forthcoming with assets they own, so the valuation expert often has to help ferret them out.

Bostick v Bostick

The South Carolina Court of Appeals, in this divorce case, reversed the family court and included all goodwill of a dentistry practice as enterprise goodwill includable in the marital estate. The family court had included all of the goodwill as personal goodwill not part of the marital estate. The Court of Appeals also reduced the temporary monthly alimony.

Appellate Court Reversed Decision and Treated All Goodwill as Enterprise Goodwill Includable in the Marital Estate

The South Carolina Court of Appeals, in this divorce case, reversed the family court and included all goodwill of a dentistry practice as enterprise goodwill includable in the marital estate. The family court had included all of the goodwill as personal goodwill not part of the marital estate. The Court of Appeals also reduced the temporary monthly alimony.

Erickson v. Erickson

The Court of Appeals of Utah in this divorce case affirmed the trial court’s decisions regarding the value of the wife’s business and the exclusion of the wife’s rebuttal witness. The primary issue on appeal was whether the business value included personal goodwill and whether personal goodwill was an appropriate issue in Utah for this business, veterinary pharmaceuticals. The court also affirmed the trial court’s exclusion of the wife’s rebuttal expert.

Appellate Court of Utah Affirms Judgment of Business Value Despite Assertions the Value Included Personal Goodwill

The Court of Appeals of Utah in this divorce case affirmed the trial court’s decisions regarding the value of the wife’s business and the exclusion of the wife’s rebuttal witness. The primary issue on appeal was whether the business value included personal goodwill and whether personal goodwill was an appropriate issue in Utah for this business, veterinary pharmaceuticals. The court also affirmed the trial court’s exclusion of the wife’s rebuttal expert.

Preliminary agenda out for 2022 AAML/BVR National Divorce Conference

Want to learn how to value and divide intellectual property caught up in divorce?

BV News and Trends February 2022

A monthly roundup of key developments of interest to business valuation experts.

Sponsorships available for the AAML/BVR National Divorce Conference

Want to reach out to divorce attorneys?

Adewopo v. Jaja

In this divorce matter, the Indiana appellate court included enterprise goodwill of the wife’s business in the marital estate. The court-appointed, at the husband’s request, expert testified as to his conclusion of value using an income approach and calculating the amount of enterprise goodwill while excluding personal goodwill. The wife objected to the expert’s value but provided no evidence of her own determination of value.

Indiana Appellate Court Includes Enterprise Goodwill of Wife’s Businesses in Marital Estate

In this divorce matter, the Indiana appellate court included enterprise goodwill of the wife’s business in the marital estate. The court-appointed, at the husband’s request, expert testified as to his conclusion of value using an income approach and calculating the amount of enterprise goodwill while excluding personal goodwill. The wife objected to the expert’s value but provided no evidence of her own determination of value.

Dates set for AAML/BVR National Divorce Conference

If you do any valuation work for divorce, you do not want to miss the National Divorce Conference, brought to you by the American Academy of Matrimonial Lawyers (AAML) and Business Valuation Resources (BVR).

New toolkit in development for active/passive appreciation

During a BVR webinar, Ashok Abbott (West Virginia University) discussed his recent peer-reviewed paper that explains his methodology for separating active from passive appreciation of business assets in a divorce context.

Feedback wanted on Abbott model for active/passive appreciation

For several years, Professor Ashok Abbott (West Virginia University) has been developing a methodology for separating active from passive appreciation of business assets in a divorce context (see our first coverage here).

Kakollu v. Vadlamudi

In this marital dissolution case, the Indiana Appellate Court affirms the trial court’s decision that no DLOM is allowed in the valuation of a control interest. The husband’s expert failed to provide sufficient evidence that a DLOM was appropriate at the level the wife’s expert claimed. The court also affirmed the decision that $50,000 of legal and expert fees the husband paid in advance is not part of the marital estate and thus not subject to offset.

Court Affirms No DLOM in Valuation of a Control Interest, Wife’s Legal Fees Are Not Part of Marital Estate

In this marital dissolution case, the Indiana Appellate Court affirms the trial court’s decision that no DLOM is allowed in the valuation of a control interest. The husband’s expert failed to provide sufficient evidence that a DLOM was appropriate at the level the wife’s expert claimed. The court also affirmed the decision that $50,000 of legal and expert fees the husband paid in advance is not part of the marital estate and thus not subject to offset.

BVU News and Trends February 2021

A monthly roundup of key developments of interest to business valuation experts.

BVU News and Trends December 2020

A monthly roundup of key developments of interest to business valuation experts.

BVR featured in ABA podcast on divorce valuations

BVWire editors Sylvia Golden and Andy Dzamba joined moderator Tom Urquhart at the American Bar Association on a podcast to discuss Business Valuation in Divorce: A Case Compendium, a book co-published by BVR and the ABA.

Attorneys and Valuers Link Up at AAML/BVR Virtual Divorce Conference

Coverage of several sessions that include tips on managing client expectations in uncertain times and the new “abnormal” with respect to executive compensation.

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