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Court Explains Treatment of Undistributed Earnings in Valuing Law Firm Partnership Interest

In valuing husband’s law firm partnership interest, court finds undistributed earnings, even though allocated to husband before separation, are not marital property because money was based on firm’s anticipated net profits; money was not earned during marriage but after parties’ separation.

Burchfield v. Burchfield

In valuing husband’s law firm partnership interest, court finds undistributed earnings, even though allocated to husband before separation, are not marital property because money was based on firm’s anticipated net profits; money was not earned during marriage but after parties’ separation.

BVU News and Trends December 2018

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

Partner valuation issues in MLPs

An article by Jim Hanson, managing director in the transaction opinions practice at Duff & Phelps, looks at the relationship between general partner and limited partner interests in master limited partnerships (MLPs).

Tips and Takeaways From the NYSSCPA BV Conference

BVU attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) on May 21 in New York City. As usual, it was an excellent conference, and here are a few takeaways from the sessions.

Tips and takeaways from the NYSSCPA BV event

BVWire attended the annual business valuation conference of the New York State Society of CPAs (NYSSCPA) on May 21 in New York City.

Farrell v. Farrell (II)

Appeals court says trial court erred in allowing husband to pay substantial portion of wife’s share in marital property over multi-year period; trial court must order immediate equal division of stock in family businesses.

Unclear Valuation of Family Business Interests Requires Remand

Appellate court remands for trial court’s express valuation of husband’s business interests and for explanation of its unequal distribution, awarding all of the business interests to husband.

Farrell v. Farrell (I)

Appellate court remands for trial court’s express valuation of husband’s business interests and for explanation of its unequal distribution, awarding all of the business interests to husband.

Adams v. Adams

Massachusetts Supreme Judicial Court rejects direct capitalization method for valuing hedge fund partnership interest, finding DCF method is more appropriate, plus tax-affecting.

Fleischmann v. Fleischmann

This action for divorce was commenced on January 23, 2006.

Productivity Adjustment Key for Private-Practice Valuations

Determination of reasonable compensation in valuation of private practice (dental) in dissolution case ...

Schiro v. Schiro

Determination of reasonable compensation in valuation of private practice (dental) in dissolution case ...

Oral Surgeon’s Post-Divorce Reduction in Hours Worked Considered

The Michigan Court of Appeals affirmed the valuation of an interest in an oral surgery practice as a going concern where the goodwill value was computed based on the number of hours the professional performed procedures. Further, the court adopted the ass ...

Court values and distributes partner's interest in enterprise goodwill of Ernst & Young

One of the issues in this marital dissolution was the value of the husband's partnership interest in the accounting firm of Ernst & Young ("E&Y"), including his interest ...

Gross estate includes date-of-death value of assets transferred to family limited partnership

The issue in this case was whether decedent's gross estate included the value of interests in two family limited partnerships: The Thompson Turner Family Limited Partnership ("Turner Partn ...

Husband's Partnership Interest Is Martial Property, Court Affirms

The primary issue in this case was whether the husband's interest in a partnership was marital property.

Estate of Thompson v. Commissioner

The issue in this case was whether decedent's gross estate included the value of interests in two family limited partnerships.

Bobrow v. Bobrow

One of the issues in this marital dissolution was the value of the husband's partnership interest in the accounting firm of Ernst & Young ("E&Y").

Homan v. Homan

Issue was whether the husband's interest in a partnership was marital property.

Conti v. Christoff

At issue is whether the trial court was required to use a valuation method based solely upon the raw assets of the partnership, or whether the court could order further factfinding based on a different valuation method.

Fair cash value not error in valuation of partnership interest

This case was on appeal from a magistrate's findings and the trial court's rulings regarding valuation of a 25% limited partnership interest. The primary issue on appeal was the correct defi ...

Stewart v. Stewart

At issue is the valuation of husband's partnership interest in an accounting firm.

Valuation of Partnership Interest in West Virginia Must Consider Partnership Obligations

The valuation issue in this marital property distribution appeal concerned the husband's partnership interest in his accounting firm. The trial court valued his interest at $200,000 and requ ...

Estate of Hoffman v. Commissioner

At issue is the fair market value of property interests held by decedent at the time of her death.

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