Court Drills Down on No-Sale Assumption for Dental Practice DLOM

Barnes v. Barnes, 2014 Tenn. App. LEXIS 200 (April 10, 2014) A recent nasty divorce case centering on the husband’s dental practice offers up a number of interesting valuation questions, including whether the final valuation was subject to a marketability discount (DLOM) and whether there was enterprise goodwill. The practice had two dentists—the husband and [...]

By |2021-07-15T23:00:52-07:00October 9th, 2014|General Tax And Accounting Information|0 Comments

Divorce Court Wrestles with ‘Vague and Conflicting’ Goodwill Testimony

Goodwill in a professional partnership poses unique challenges for valuators and courts, especially in a divorce setting. In a recent Texas case dense with valuation issues, it came down to corporate goodwill. “Logic tells me there is some,” the trial court said, “but it’s probably impossible to quantify.” The finding triggered an appeal. Case Summary: [...]

Ibbotson and the ERP Take Spotlight in Divorce Case

Alexander v. Alexander, 2013 Mich. App. LEXIS 1490 (Sept. 10, 2013) (slip op.) It is no mystery that financial experts rely on the Ibbotson SBBI Valuation Yearbook for their valuations, but what makes a recent divorce case intriguing is how two experts used the same authority to argue for a vastly different equity risk premium [...]

California Mediation and the Appointment of a 730 Expert

Mediation is one of the best ways to handle family law disputes. Rather than getting involved in a never-ending court battle, you can save time, money and help preserve family relationships. Forensic accountants can be a crucial part of this process as finances are often one of the most disputed areas in family law matters. [...]

Kim & Kanye Learning From Past Mistakes – Prenup Time!

Just three days ago Kim Kardashian and baby daddy Kanye got engaged. I’ll admit, the Kardashians move so fast, it’s hard to keep up, but perhaps that’s because they’re constantly multiplying…and there’s only one of me. Anyway, in my opinion, momma Kris should be quite busy for the next few months- not planning the wedding- [...]

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