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You Are Here: Valuation of Assets
        Restricted1. Divorce Source: Cases of Interest: Valuation of Assets
Case law and analysis of divorce cases related to valuation of assets. Visit Other Cases of Interest ...
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        Restricted2. Divorce Source: BUSINESS VALUATION ISSUES IN A DIVORCE SETTING
There are many issues that have evolved over the past few years, and some even in the past few months, that play a major part in a business valuation for marital dissolution purposes. The major issues relate to the divisibility of goodwill in a marital estate and the tax issues relating to valuation ...
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        Restricted3. Divorce Source: VALUATION OF A REMAINDER INTEREST IN A TRUST
Imagine that during the marriage the parent of one of the spouses dies. The parents will provides that the decedents estate shall be placed in a trust, with a trustee to provide for the care and comfort of the other parent during his or her lifetime, and naming the spouse as the remainderman. Clearl ...
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        Restricted4. Divorce Source: Property Division/Valuation/Exclusive Insurance Agency:
This case presented the issue of how to value an insurance agency where the insurance agent is an exclusive agent, representing only one company, and thus there is no business to sell or transfer. The husband ...
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        Restricted5. Divorce Source: DETERMINING THE DATE FOR VALUING MARITAL PROPERTY IN DIVORCE ACTIONS
Courts universally recognize that the division of property in a divorce case is a three-step process. First, the court must determine the contents of the divisible marital or community estate. Second, the court must value the divisible assets. Finally, the court must divide those assets between the ...
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        Restricted6. Divorce Source: Property Division/Valuation/Excess Earnings Method
A recent North Carolina case applied the excess earnings method to compute the goodwill of the medical practice of an invasive cardiologist. ...
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        Restricted7. Divorce Source: VALUATION PROCEDURE - HARMLESS ERROR
OHIO Young v. Young, 146 Ohio App. 3d 34, 764 N.E.2d 1093 2001. Where the trial court made a factual mistake in valuing the marital residence for the purpose of division, the case must be remanded to the trial court for correction of the error. The appellate court cannot determine that the overall d ...
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        Restricted8. Divorce Source: Valuation Prior Sale Price Control Premium - Valuation Income Formula High Income Months
VIRGINIA - Shackelford v. Shackelford, 39 Va. App. 201, 571 S.E.2d 917 2002. The price paid in a prior purchase of a 50% interest in a business was not evidence of the value for divorce purposes, because the price included a substantial control premium and was therefore greater than the fair market ...
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        Restricted9. Divorce Source: EVIDENTIARY ISSUES INVOLVING VALUATION
A recent South Carolina case makes several points of nationwide interest involving valuation of marital property. The case is Bowers v. Bowers, ___ S.C. ___, 561 S.E.2d 613 Ct. App. 2002.Valuation of the Marital Home ...
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        Restricted10. Divorce Source: CIVIL SERVICE PENSION DATE OF VALUATION
Where the wife is entitled to one-half of her husbands civil service pension, her share should be valued as of the date the couple entered into their divorce agreement rather than on the date of the husbands death. ...
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