valuation

A recent post on BVLaw (culled from the materials for the BVR Summit on Business Valuation in Divorce, going on now in Chicago) reminds us that pre-trial discovery and preparation are essential tasks in divorce litigation which must be conducted by the parties, with the assistances of their lawyers and experts, not the court: Speaking […]

Blazer: Double Dip Still Moribund in California

September 8, 2010 Business Valuation

Last year I had the privilege of attending the BVR/Morningstar Summit on Best Practices in Business Valuation in Divorce, which will be held this month in Chicago. Unfortunately I have to miss it this year as I will be visiting my new niece in San Diego. They will be discussing the latest developments in business […]

Read the full article →

Fair Value Standard Rejected by Colorado Supreme Court

June 5, 2010 Business Valuation

This decision contains a good explanation of the reasons why “fair value” is not necessarily appropriate to divorce cases.

Read the full article →

New Case Law – Business Valuation in Divorce

April 7, 2010 Business Valuation

Two articles from BV Wire recently caught my attention. Both deal with business valuation in divorce cases where personal goodwill was an issue. I will post my own analysis soon. Meanwhile, here are excerpts from BV Wire’s blast email, published by BV Resources. Med practice valuations still plague appraisers—and the courts A trio of new […]

Read the full article →

Blazer: California Considers Double-Dipping and Personal Goodwill

September 24, 2009 Business Valuation

In Blazer v. Blazer (No. DR 38292, Aug. 25, 2009), the California Court of Appeals discusses the excess earnings method and, in particular, the myriad ways to distinguish personal from enterprise goodwill.

Read the full article →

Buy-Sell Held Controlling Where Wife Signed

September 4, 2009 Business Valuation

A business owner’s spouse who signed a buy-sell agreement was bound by the value in a divorce action.

Read the full article →

Three Signs of Enterprise Goodwill in Professional Practices

August 13, 2009 Business Valuation

How do you know whether a professional practice (e.g., medical practice, dental practice, law firm or accounting firm) might have value that can be divided in a a divorce? Here are three signs that a professional practice might have value.

Read the full article →

Executive Compensation: Excessive Salary or Disguised Dividend?

August 10, 2009 Business Valuation

The Seventh Circuit held that the salary earned by a CEO of a privately-held business (including a $17 million year-end bonus) was neither excessive nor a disguised dividend.

Read the full article →

Goodwill – NYT Definition

July 29, 2009 Business Valuation

The NYT defined goodwill as “the amount they overpaid for a business compared with the sum of its parts.”

Read the full article →

Excess Earnings Method: Higher Cap Rate?

June 25, 2009 Business Valuation

When you’re using excess earnings, perhaps your cap rate has to be larger, and sometimes significantly higher, in valuing the intangible assets.

Read the full article →