Sponsorships available for the AAML/BVR National Divorce Conference
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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).
Asare v. Asare
In this marital dissolution appellate case, the appellate court must resolve a number of issues related to the equitable distribution of the marital estate. On most issues, the appellate court affirmed the trial court. However, the appellate court reversed the trial court on the issue of how much passive appreciation related to an investment account was includable in the marital estate.
North Carolina Appellate Court Reverses Trial Court on Amount of Passive Appreciation in an Investment Account
In this marital dissolution appellate case, the appellate court must resolve a number of issues related to the equitable distribution of the marital estate. On most issues, the appellate court affirmed the trial court. However, the appellate court reversed the trial court on the issue of how much passive appreciation related to an investment account was includable in the marital estate.
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).
Today! Valuation and legal experts examine latest cases
BVR legal editor Jim Alerding has hand-picked a number of the most consequential recent valuation and financial litigation court decisions for the next installment of our regular BVLaw Case Update webinars, which will be today.
Larchick v. Pollock
The trial court (TC) in this case excluded the evidence of a business valuation expert because he had submitted a calculation of value report and was then asked to testify to it. The expert self-admitted that he would not testify to a calculation of value and had explained in his engagement letter that a valuation engagement would be required for testimony. Despite the exclusion by the TC and the self-admission of the inadequacy of a calculation of value for testimony purposes, the appellate court nevertheless remanded the case in part to determine whether the calculation of value met the requirements of Arizona Rule 702 for allowable evidence.
Arizona Appeals Court Says a Calculation of Value Is Not Per Se Unacceptable
The trial court (TC) in this case excluded the evidence of a business valuation expert because he had submitted a calculation of value report and was then asked to testify to it. The expert self-admitted that he would not testify to a calculation of value and had explained in his engagement letter that a valuation engagement would be required for testimony. Despite the exclusion by the TC and the self-admission of the inadequacy of a calculation of value for testimony purposes, the appellate court nevertheless remanded the case in part to determine whether the calculation of value met the requirements of Arizona Rule 702 for allowable evidence.
Appellate court affirms zero DLOM for a 100% control interest
In a divorce matter, an Indiana appellate court has upheld the lower court’s decision not to allow a discount for lack of marketability (DLOM) on a 100% control interest in a business the husband owned.
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.
BVU News and Trends November 2020
A monthly roundup of key developments of interest to business valuation experts.
Family Matters: Standard of Value, DLOM/DLOC Discounts and Drama in BV
A buried body, sex surrogates, and family-owned business create a dramatic background for a recent court case impacting valuation. With complex minority discounts, this case kicks off a compelling discussion of key issues in family law. Experts Stacey Udell, Neil Beaton, and Ron Seigneur tackle these thorny issues with clarity and comedy. Get treated to the tricks and tips you’ll want when your next family-owned business engagement rings your doorbell.
New book on Colorado valuations for family lawyers and judges
The Financial Expert Guide for Family Law Judges and Attorneys, Colorado edition, goes a long way toward educating triers of fact, attorneys, and experts on the key valuation cases and legal principles in Colorado.
Matrimonial decisions continue to introduce valuation concepts beyond ‘fair value’
‘We can see that the family court are moving further and further away from conventional valuation standards,’ says Luke Morris, the Scrutton Bland partner.
How to value a business and settle a divorce during COVID-19; divorce professionals share tips
How do you resolve a divorce case during COVID-19, when many businesses in all kinds of industries are coping with significant losses and continuing uncertainty over future performance? This was the topic of an excellent panel discussion that was part of the recent virtual AAML/BVR divorce conference.
BVU News and Trends September 2020
A monthly roundup of key developments of interest to business valuation experts.
10 Takeaways From the AAML/BVR Virtual Divorce Conference
Family law attorneys, valuation professionals, and industry experts shared advice during the AAML/BVR Virtual Divorce Conference, which is ongoing and will continue tomorrow, September 24.
Beware of this loaded question about projections amid COVID-19
Projections have always attracted scrutiny, but the pandemic has intensified this attention.
AAML/BVR Virtual Divorce Conference starts September 9
It’s a whole new world for valuations in the context of marital dissolution, so don’t miss the Virtual Divorce Conference, presented by the American Academy of Matrimonial Lawyers (AAML) and Business Valuation Resources (BVR).
Mission Critical in Divorce: 10 Key Insights in 50 Minutes-a Free AAML/BVR Virtual Divorce Conference Preview
Brought to you by the American Academy of Matrimonial Lawyers (AAML) and Business Valuation Resources (BVR), this free preview for the Virtual Divorce Conference brings together attorneys, valuation professionals, and industry experts in a one action-packed, 60-minute session. Get short compelling lessons that you need to know now. This year’s conference focuses on the topics most impacted by divorce, and anyone serving business owners involved in matrimonial dissolution can get access to this premium preview ...
10 Time-Tested Ways to Build a Defensible Divorce Valuation
Business valuations prepared for divorce purposes can be much more challenging than valuations can be for other purposes because the rules differ among jurisdictions. There are no clear valuation guidelines for divorce in most states. For example, there’s no specific definition of value in state statutes governing divorce. Also, divorce courts exercise a great deal of discretion—even if there is an abundance of judicial precedent (which can be confusing and contradictory).