by Royer Advisors | Dec 11, 2024 | Valuations
Most business valuators offer two types of appraisal services. Formal valuations are the most common, and require significant time and in-depth analyses. Sometimes, however, a less formal calculation of value will do, as long as it’s not expected to stand up to...
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...
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...
by Royer Advisors | Dec 11, 2024 | Business Plans, Valuations
Many Maine-based small business owners know some of the theory behind business valuation, but they might not know all of the procedures involved in the analysis and preparation of a report. Clients and attorneys who understand how the valuation process works are...
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....
by Royer Advisors | Dec 11, 2024 | Financial Planning, Valuations
According to the International Glossary of Business Valuation Terms, goodwill is defined as: “That intangible asset arising as a result of name, reputation, customer loyalty, location, products, and similar factors not separately identified.” The remainder...