Marital Dissolution

No Automatic Bar to Minority Discount in Divorce Cases

Business Valuation for Equitable Distribution in Divorce

In divorce cases involving privately held businesses, valuation is often one of the most contested and consequential financial issues. We provide independent, well-supported valuations of business interests to assist attorneys and courts in achieving equitable outcomes.

Our valuation work in marital dissolution matters accounts for active vs. passive appreciation, personal vs. enterprise goodwill, and the specific facts of ownership, control, and compensation. We understand the legal and emotional complexity of these engagements and provide analysis that is clear, neutral, and ready for scrutiny.

What We Provide

Business Valuation for Divorce
  • Businesses, holding companies, and professional practices
  • Fair market value based on relevant standards in your jurisdiction
  • Market, income, and asset-based approaches
Personal Goodwill vs. Enterprise Goodwill
  • Identification of personal goodwill or lack thereof
  • Clear documentation of business-dependent vs. individual-dependent value
Active vs. Passive Appreciation
  • Analysis of value growth during the marriage
  • Allocation between market-based growth and spousal contribution
  • Consideration of market forces and marital effort
Coordination with Legal Strategy
  • Support during mediation or trial preparation
  • Assistance with discovery, document review, and rebuttals
  • Presentation-ready reports suitable for judge or factfinder

Need a Valuation for a Divorce Case?

If you’re handling a divorce involving a closely held business, we can help establish a credible, independent value, clearly explained and tailored to your jurisdiction’s legal framework.

Email or call Zach to discuss your case
zgilbert@royer-cpa.com | 207-956-6729