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Goodwill: A Discussion and a Debate

Two of the most knowledgeable experts in the area of goodwill and personal goodwill, Alan Zipp and Jim Alerding, will cover the key issues and controversies that you want to know about. They will discuss and debate frequently asked questions on the topic, and while sometimes they will agree and sometimes they will disagree, in all cases they will attempt to inform and educate the attendees on the topic.

In Florida divorce, expert’s ‘with-and-without’ valuation withstands appeal

In a nasty Florida divorce case, an appellate court recently upheld the trial court’s valuation findings concerning the husband’s 50% interest in a successful company that operates in the waste disposal industry.

Important Utah goodwill ruling concerning one-person business

The Utah Court of Appeals recently examined the nature of goodwill in a one-person business and, in so doing, expanded on the state’s goodwill jurisprudence.

BVU News and Trends April 2019

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

Marroquin v. Marroquin

Appeals court upholds trial court’s valuation of husband’s vending machine business, finding this one-person operation is akin to sole proprietorship in which any goodwill is attributable to husband’s personal efforts and reputation for competency; court says goodwill is not a marital asset.

No Enterprise Goodwill in One-Person Business, Utah Appeals Court Confirms

Appeals court upholds trial court’s valuation of husband’s vending machine business, finding this one-person operation is akin to sole proprietorship in which any goodwill is attributable to husband’s personal efforts and reputation for competency; court says goodwill is not a marital asset.

BVU News and Trends March 2019

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

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.

Simplified MUM approach weathers attacks in Illinois divorce case

One of the key questions in an Illinois divorce case was how to allocate goodwill between enterprise and personal goodwill.

Stephanos v. Stephanos (In re Marriage of Stephanos)

Trial court adopts goodwill value determination of wife’s expert (residual method) as well as expert’s finding that none of goodwill in family business is personal to owner spouse; business’s success was not dependent on owner’s continued presence or his execution of a noncompete, court says.

Divorce Court Finds No Personal Goodwill Value in Single-Owner Business

Trial court adopts goodwill value determination of wife’s expert (residual method) as well as expert’s finding that none of goodwill in family business is personal to owner spouse; business’s success was not dependent on owner’s continued presence or his execution of a noncompete, court says.

Saltzer v. Rolka

In buyout dispute, appellate court upholds trial court’s valuation of company, which applies company-specific risk discount related to uncertain extension of company’s key contract but does not deduct value of personal goodwill attributable to remaining members.

Appellate Court Upholds Use of Risk Discount in Fair Value Determination

In buyout dispute, appellate court upholds trial court’s valuation of company, which applies company-specific risk discount related to uncertain extension of company’s key contract but does not deduct value of personal goodwill attributable to remaining members.

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.

In re Marriage of Preston

In divorce case, appellate court upholds valuation based on opinion of husband’s expert using MUM method to separate total goodwill value into personal and enterprise components; court also upholds use of small marketability discount where owner spouse is the sole owner of the company.

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.

Atherton v. Atherton

Arkansas Court of Appeals rejects claim by owner of nonprofessional business that any value in business represents personal goodwill attributable to him; court says concept of personal goodwill has not been extended to nonprofessional business “such as the one involved here.”

Arkansas Court Clarifies What Sort of Businesses Can Have Personal Goodwill

Arkansas Court of Appeals rejects claim by owner of nonprofessional business that any value in business represents personal goodwill attributable to him; court says concept of personal goodwill has not been extended to nonprofessional business “such as the one involved here.”

New Twists and Turns in BV Highlight Annual SECBA Conference

Topics you don’t see at other conferences (such as Bitcoin and business insurance) and top-notch speakers added up to an excellent event hosted by the Southeast Chapter of Business Appraisers (SECBA) in Atlanta.

In re Marriage of Cooksey (Cooksey v. Cooksey)

In Florida divorce involving sole proprietorship, court rejects separate valuation of various intangible assets and credits owner expert’s valuation, using “with/without” method to quantify personal goodwill; court considers tax consequences even where sale of business is not imminent.

Court Credits Goodwill Determination Based on ‘With/Without’ Method

In Florida divorce involving sole proprietorship, court rejects separate valuation of various intangible assets and credits owner expert’s valuation, using “with/without” method to quantify personal goodwill; court considers tax consequences even where sale of business is not imminent.

Arizona Court Says Owner’s Goodwill in Restaurants Represents Community Asset

Appeals court affirms trial court’s decision to give wife portion of value of goodwill in two restaurants husband set up with new partner during separation, where restaurants carried husband’s name and featured recipes he had developed during the marriage; goodwill is a community asset.

Jimenez v. Jimenez

Appeals court affirms trial court’s decision to give wife portion of value of goodwill in two restaurants husband set up with new partner during separation, where restaurants carried husband’s name and featured recipes he had developed during the marriage; goodwill is a community asset.

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