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Pratt’s Stats/DealStats Market Analysis Survives Appeal by Owner Spouse

Appellate court finds no error in trial court’s adoption of market-based value determination by husband’s expert; expert acknowledged this was not the preferred method to value the small company, but company’s problematic financials and uncooperative attitude “compelled” use of this approach.

Hultz v. Kuhn

Appellate court finds no error in trial court’s adoption of market-based value determination by husband’s expert; expert acknowledged this was not the preferred method to value the small company, but company’s problematic financials and uncooperative attitude “compelled” use of this approach.

Special workshop on TCJA and divorce engagements

The Tax Cuts and Jobs Act (TCJA) affects practically everything in valuation, especially in divorce engagements.

Valuation experts should not practice law

One of the pieces of advice you’ll undoubtedly hear at the National Divorce Conference in Las Vegas May 8-10 is that a valuation expert should not practice law without a license.

For goodwill, sometimes simpler is better

In last week’s BVWire, we covered a divorce case in which the husband’s valuation expert used the multiattribute utility model (MUM) framework for separating personal and enterprise goodwill.

In court, a picture is worth a thousand numbers

For an appraiser to be a good expert witness, he or she must be able to explain highly technical and complex financial concepts in a simple way.

Tip for finding hidden assets in divorce

Parties to a divorce often play hide-and-seek with assets so the valuation expert often has to help ferret them out.

Agenda released for 2019 AAML/BVR National Divorce Conference

The agenda is now available for the National Divorce Conference to be presented by BVR and the American Academy of Matrimonial Lawyers (AAML) in Las Vegas, May 8-10, 2019.

Can a nonprofessional business have personal goodwill? Arkansas court explains

Arkansas is one of the many states that differentiate between enterprise goodwill and personal goodwill. The former is marital property and divisible at divorce; the latter is not. A question that has come up in recent years is whether the owner of a nonprofessional business can claim personal goodwill whose value is excludable from the marital estate.

Save the date! 2019 AAML/BVR National Divorce Conference

BVR has joined forces with the American Academy of Matrimonial Lawyers (AAML) to present the National Divorce Conference in Las Vegas May 8-10, 2019.

Arkansas court clarifies law on personal goodwill in a nonprofessional business

In divorce cases, Arkansas has followed the rule that enterprise goodwill is marital property but personal goodwill is not.

2017’s Top Business Valuation and Damages Cases

BVLaw’s selection of the most educational cases of 2017.

Tenn. appeals court muddies the waters regarding use of DLOM in divorce valuation

So much for clarity. A recent Tennessee appeals court decision hinged on the issue of whether a marketability discount was appropriate in the valuation of the husband’s interests in three real estate development partnerships. In reviewing the trial court’s analysis, the appeals court suggested that the lower court misunderstood the principle behind DLOM but ultimately upheld the lower court’s findings. The resulting decision leaves valuators in a pickle as to when to apply the discount and at what rate.

Why Bankruptcy Court declines to be bound by divorce valuation

Following the divorce, the husband filed for Chapter 13 bankruptcy and asked for confirmation of his plan. The issue was whether the plan could meet the liquidation test applicable under the Bankruptcy Code’s section 1325(a)(4). In essence, the test requires that creditors in a Chapter 13 bankruptcy receive present value payments that are at least equal to the amount the creditors would receive in a Chapter 7 case.

Florida court resists call for bright-line rule on active-passive appreciation

In this age of entrepreneurship, valuators working on divorce cases often run into the issue of active and passive appreciation. But this issue not only comes up in the context of one spouse's ownership of a business that qualifies as separate property, as a recent Florida appeals court ruling shows. The case involved the husband's separate ownership of stock in a company for which he worked and the stock's substantial appreciation in value during the marriage. The wife asked for a rule "that all appreciation of the stock of a company for which a spouse works is a marital asset."

Courts Decry Expert’s Failure to Explore Different Ways to Develop FMV

Appeals court affirms trial court’s valuation of medical practices based on buyout provisions where wife’s expert made no attempt to ascertain businesses’ FMV by any other valuation method.

Court Questions Idea of Goodwill in Solo Practice Valuation

Appeals court says distinction between professional goodwill and future earnings capacity “evanesces” when valuing solo professional practice; trial court erred in adopting value based on guideline transaction method that considered professional goodwill.

Murky Goodwill Testimony Makes Partner Agreement Best Indicator of Value

Trial court was justified in disregarding any commercial goodwill in husband’s interest in a professional practice and relying on partnership agreement, Texas appeals court finds, where goodwill is not accessible and expert testimony as to its existence a ...

Burstein v. Burstein

Appeals court affirms trial court’s valuation of medical practices based on buyout provisions where wife’s expert made no attempt to ascertain businesses’ FMV by any other valuation method.

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