The Alphabet Soup of Business Valuations
The authors discuss the differences between the primary business valuation credentialing organizations in the United States and how family lawyers can choose the right professional for a family law c…
Volume 47, Issue 3
The authors discuss the differences between the primary business valuation credentialing organizations in the United States and how family lawyers can choose the right professional for a family law c…
The authors break down the three primary approaches used in business valuations—the income approach, the market approach, and the asset-based approach—and the various methods under each.
The author explains the two main types of business valuation discounts and how each type is often applied together in fair market value valuations of closely held businesses.
This article details the three main standards of value in business valuation for family law matters: fair market value, fair value, and investment value.
Discover the documents and information needed by appraisers for the valuation of a business or business interest as set forth by the American Institute of Certified Professional Accountants.
The critical choice of business entity for any businessperson, including credit protections and tax implications, is discussed and has implications on family law cases.
A detailed overview of the documents typically required for a business valuation and the steps involved in the forensic review of financial statements and tax returns.
Understanding the important distinction between personal and enterprise goodwill when conducting a business valuation as part of a divorce proceeding is essential.
First and foremost among the plethora of elements to look for the first time you read a business valuation report. Learn what other details to watch for.
Once a business interest has been valued, the primary question is whether the business interest is separate property belonging solely to one spouse or marital property subject to valuation and distri…
The ABA Family Law Section Chair shares her plans and wishes for the new year for enhancing the family law practices and professoinal well-being of all Section members.
This issue provides guidance for family law attorneys representing clients with business interests that can be valued in a divorce case, including choice of businessy entity, use of financial experts…
This article discusses some of the hazards presented when drafting lost wage provisions for gestational surrogacy agreements and how to resolve them.