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In the hope of contributing to this exchange, this Manual will focus upon valuation of businesses. In examining the reported case law on this subject, one can identify a number of valuation methods which expert witnesses commonly use. This Manual will provide a general description of these methods, aimed primarily at individuals, attorneys and judges who must know how the methods operate in order to apply them properly. We will also discuss the reported case law on application of these methods, making particular note of any common failings which have caused courts to find that the methods reach incorrect results. This discussion is particularly important for the expert witness, who will find that valuation for purposes of divorce is somewhat different from valuation for other purposes. These differences must be taken into account if any expert is to give persuasive testimony in the divorce setting.
National Legal Research Group, Inc.
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"A Plain English Guide to Protecting Your Children"
Author: Mary L. Boland, Attorney at Law
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