by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
In re Marriage of Hartung, 2015 Iowa App. LEXIS 688 (Aug. 5, 2015) Valuation methodology also was at the center of an Iowa divorce case in which the trial court found one method entirely inappropriate for the situation at hand and the other flawed in the way the...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
In this article we will discuss two appellate court cases that teach valuable lessons that apply when valuing a business interest in divorce. Legal precedent related to the use of expert witnesses and business appraisals in divorce tends to vary from state to state....
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
In divorce cases it’s common for an interest in a closely held business or professional practice to be the marital estate’s most valuable asset. In many states, a valuator may be called upon to distinguish between active appreciation in the business’s...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
K.T. v. M.T., 2015 Tex. App., LEXIS 8558 (Aug. 13, 2015) Can a solo practice have commercial goodwill, and how do fair market value and the notion of a covenant not to compete (CNTC) fit into the picture? A recent Texas divorce case raised all of these questions and...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
When considering how the value of an asset will be determined, it is common to contemplate which method the appraiser will use or whether the discounts might apply. However, one critical factor that may not immediately come to mind, is the appraisal date. What’s...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Sieber v. Sieber, 2015 Ohio App. LEXIS 2256 (June 15, 2015) Size does not matter, especially when it comes to applying a discount for lack of control. A recent Ohio ruling examines the use of a DLOC where the owner spouse held a small interest in a business, but...
