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High Valuations Complicate Division of Sizable Marital Estate

High Valuations Complicate Division of Sizable Marital Estate

by Royer Advisors | Dec 11, 2024 | Divorce Litigation, Valuations

Crider v. Crider, 2014 Ind. App. LEXIS 416 (Aug. 26, 2014) In a recent divorce case involving a series of family businesses in which the husband owned interests, the trial court faced considerable hurdles to arrive at a valuation of the marital estate. A small army of...
Court Deems Treatment of S Corp Undistributed Income ‘Problematic’

Court Deems Treatment of S Corp Undistributed Income ‘Problematic’

by Royer Advisors | Dec 11, 2024 | Divorce Litigation, Valuations

Diez v. Davey, 2014 Mich. App. LEXIS 2041 (Oct. 23, 2014) How does the law treat undistributed income from a parent’s S corporation for purposes of determining child support? This was the central question in a recent child custody case. The lower court relied on...
Appeals Court Tiptoes Around Tax Affecting in Divorce Setting

Appeals Court Tiptoes Around Tax Affecting in Divorce Setting

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations

Hamelink v. Hamelink, 2014 Minn. App. Unpub. LEXIS 1175 (Dec. 30, 2013) Since Bernier v. Bernier, a Massachusetts divorce case in which the state’s highest court required that a valuation for equitable distribution purposes use a hybrid tax-affecting model to account...
Valuation Issues in Divorce

Valuation Issues in Divorce

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations

Divorce is one of the most common reasons for obtaining a business valuation, and has led to many court decisions. Throughout the United States, there are a myriad of laws and case law, and making sense of this patchwork quilt is difficult at best. When developing a...
Court Pans Valuation Based on Expert’s Fiction, Not Fact

Court Pans Valuation Based on Expert’s Fiction, Not Fact

by Royer Advisors | Dec 11, 2024 | Court Rulings, Divorce Litigation, Valuations

Ward v. Ward, 2014 W.Va. LEXIS 128 (Feb. 14, 2014) In a divorce case, the husband appealed to the state’s highest court, arguing that the lower courts accepted a valuation of his business interest that did not reflect the company as it was on the valuation date....
Murky Goodwill Testimony Makes Partner Agreement Best Indicator of Value

Murky Goodwill Testimony Makes Partner Agreement Best Indicator of Value

by Royer Advisors | Dec 11, 2024 | Divorce Litigation, Valuations

Hill v. Hill, 2014 Tex. App. LEXIS 292 (Jan. 9, 2014) What happens to the commercial goodwill of a big accounting firm when a principal gets divorced? In a recent Texas appeals case, the wife accused the trial court of failing to account for commercial goodwill in...
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Recent Posts

  • New York Appellate Court Affirms Award of 20% of Appreciation of Business During Marriage to Wife and Awards Maintenance to Wife
  • Expert’s Testimony Is Excluded as to Solvency—Adjustments to the Balance Sheet of Debtor Were Inappropriate
  • North Carolina Court of Appeals Affirms Trial Court as to Inclusion of Personal Goodwill
  • U.S. Tax Court Allows a Charitable Contribution Deduction for a Land Easement But Also Applies a Gross Valuation Misstatement Penalty
  • Appellate Court (Michigan) Orders a Second Remand to Value a Tax Loss Carryforward

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