Valuation Issues in Divorce

Friday, December 5, 2025 | 4:10–5:50 p.m. ET

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.

How You Will Benefit
After completing this course, attendees will be able to:

• Identify how to choose the right standard of value; how courts are interpreting fair market value (FMV), fair value (FV), and investment value, and the impact on normalizing adjustments.
• Describe personal vs. enterprise goodwill; the latest case law developments on goodwill allocation in professional practices and owner-operator businesses, and methodologies to distinguish goodwill types.
• Analyze jurisdiction-specific trends; key state-by-state differences in how personal goodwill is treated and the latest statutory and case law developments affecting business valuations in divorce.
• Illustrate normalization adjustments and double-dipping issues; how to handle owner compensation, discretionary expenses, tax-affecting, and other adjustments while avoiding improper double counting in business valuation and spousal support calculations.
• Explain small business valuations in divorce; unique challenges in valuing closely held businesses, sole proprietorships, and pass-through entities, including the application of discounts, liquidity considerations, and income-based approaches.

Who Should Attend

Delivery Method Group Internet-Based Program Level Intermediate Advanced Preparation None 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.    Accounting 2 Total CPE Hours   2

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