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| Valuation Issues in Divorce Engagements (2236Q) |
Course CPE: 2 hour
Field(s) of Study: Accounting–2 hrs
Program Level: Intermediate
Prerequisites: Previous training or research on subject matter being taught. Such persons are often at a mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced Preparation: None
Delivery Method: QAS Self-Study |
Item
Number: 25FL1205VID
Shipping Weight: 0lbs. 0oz. |
| Price:
$147.00 |
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Recording Date: December 5, 2025
Presenter: Chris Edwards
Program Description:
Divorce-related business valuations continue to evolve with new legal precedents, methodologies, and financial considerations. This course will address the latest developments in valuing businesses in divorce engagements, focusing on standards of value, personal goodwill, normalization adjustments, jurisdiction-specific trends, and double-dipping considerations. Attendees will gain insights into the implications of these changes for business valuation professionals, attorneys, and financial experts involved in family law cases. This course will provide practical guidance and real-world applications in valuation techniques and expert testimony considerations.
After completing this course, you will be able to:
- Identify how to choose the right standard of value and how courts are interpreting fair market value (FMV), fair value (FV), and investment value and the impact on normalizing adjustments
- Differentiate personal vs enterprise goodwill and the latest case law developments on goodwill allocation in professional practices and owner-operator businesses and methodologies to distinguish goodwill types
- Recognize jurisdiction-specific trends and key state-by-state differences in how personal goodwill is treated and the latest statutory and case law developments affecting business valuations in divorce
- Determine normalization adjustments and double-dipping issues and how to handle owner compensation discretionary expenses tax-affecting and other adjustments while avoiding improper double counting in business valuation and spousal support calculations
- Identify small business valuations in divorce and unique challenges in valuing closely held businesses sole proprietorships and pass-through entities including the application of discounts liquidity considerations and income-based approaches
For more information regarding refund or concerns, please contact our offices at (800) 677-2009.
The Consultants’ Training Institute (CTI) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org. |
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