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
Rabe v. Rabe, 2015 Ky. App. Unpub. LEXIS 379 (May 29, 2015) An opinion in a divorce case from the Kentucky Court of Appeals, although unpublished, merits attention because it shows the court ruling on the nature of goodwill in a business valuation based merely on the...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Schickner v. Schickner, 2015 Ariz. App. LEXIS 48 (April 16, 2015) In the context of divorce, may a court apply a minority discount when valuing a minority interest in a business to determine the nonowner spouse’s fair share? This was the primary issue the Arizona...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Valuation experts often criticize the Excess Earnings Method, calling it ambiguous, over-simplified or outdated. But it’s still used in some jurisdictions as a way to value small businesses and professional practices, especially in a divorce setting. The method...
by Royer Advisors | Dec 11, 2024 | Divorce Litigation, Financial Planning, Valuations
During a divorce, when either spouse owns a private business interest, the divorce settlement is only as reasonable as the value of the business and the compensation of its owners. Replacement compensation can become a controversial issue, especially when the spouse...
by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations
Reedy-Huffman v. Huffman, 2015 Alas. LEXIS 56 (May 20, 2015) Hire a valuation expert. That’s the message the Alaska appeals court sent in a ruling involving a professional practice caught up in a divorce. The opinion also includes a good summary of the state’s...
