Blog posts created by this author
Distinguishing between commercial and personal goodwill determines whether the value of a family business will be a key factor in your client's case. Read more
A financial expert has to be fiercely independent given the recent changes to the Rules of Civil Procedure regarding expert witnesses in family law cases. Read more
In valuing marital property for purpose of equitable distribution in most jurisdictions, the definition of marital property is what is acquired during the marriage, from the date of the marr... Read more
Unlike a business valuation for a sale or purchase, there is no transaction in a divorce. This is why this valuation is different than other valuations. Read more
Valuation in a divorce case can be testing as lawyers, judges and experts grapple with issues like reasonable compensation, growth rate and much more. Read more
To double-dip or not to double-dip? The question arises when a spouse equalizes an asset and later, there is an income inclusion arising from the same asset. Read more
There are several instances where a property’s value-to-owner is far greater than its fair market value without there being personal goodwill. Read more
Valuation, alimony and double dipping are all parts of a divorce—constituting a riddle for judges and lawyers, engaged in an equitable division of assets. Read more
Revenue Ruling 2002-22 creates a distinction between vested and unvested stock options and deferred compensation rights. This article will discuss the issues in the Revenue Ruling. Read more
The Pennsylvania Supreme Court held that employee stock options are not suitable for present value calculation and recommended deferred distribution. Read more