An Alternative Approach of Testing a Business Valuation
By Leonard M. Friedman: Many attorneys come up to me and ask how they can better understand the process of and conclusions drawn in the valuation of a business.
Understanding the Cost of Capital in the Income Approach
By Kimberly Linebarger: When a marital dissolution includes the valuation of a business, the cost of capital utilized in the income approach is still one of the more misunderstood and inappropriately applied components of the valuation process.
The Framework of Business Valuation Standards
By Robert Schlegel, Kathy Hensley and Penny Lutocka: Why should a matrimonial attorney understand business valuation standards? Your knowledge can yield substantial dividends by supporting your valuation expert or by challenging the credibility of the opposing expert.
Value Is as Value Does
By Kalman A. Barson: Pretty much unnoticed by those outside of the CPA valuation community, there have been (in theory) some pretty dramatic changes in our doing valuations over the past few years.
The Distinction Between Personal and Enterprise Goodwill
By Shannon Pratt and Alina V. Niculita: The distinction between personal and enterprise goodwill is becoming an increasingly important aspect of business valuation. This is primarily true in conjunction with marital dissolution disputes, where an increasing number of states are requiring a separation of personal versus enterprise goodwill and excluding personal goodwill from the marital estate.
Stock Options: Be Aware/Beware
By Donald C. Schiller: Stock options are a growing tool being used by companies as a source for executive and employee compensation. Donald Schiller, partner of Schiller, DuCanto and Fleck LLP gives 3 tips to raise your consciousness to a few practical issues that are too often overlooked.
Introduction to Business Valuation Concepts for Attorneys
By Thomas Kalajian: Business valuation is a broad and technically challenging discipline. This article presents several key concepts, with the perspective of attorneys in mind, to provide a conceptual introduction of business valuation.
What the Heck is a Cap Rate?
On one level, it’s fairly straight-forward to explain what a capitalization rate (cap rate) is – but on another level, it is rather complex, and the critical aspect of same is the development of the cap rate. That is, the end product – the cap rate – is generally a lot simpler to explain than is the process by which the cap rate is determined/developed.
What Family Attorneys Should Know Before Dividing Hedge Fund Assets
There are several things to look out for when dealing with hedge funds, including the limitations on your clients’ rights to redeem shares, accredited investor status, their valuation process, tax etc.
Helping Judge and Jury Understand Valuation Testimony
By Mike McCurley, Barry S. Sziklay and Brian W. Clark: The purpose of this paper is to provide attorneys and expert witnesses with the information and knowledge necessary to help a judge or jury understand valuation testimony.
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