In divorce, these entities must be appraised by various experts who use different methods to place a value on the goodwill, salaries versus distribution of profits, return on capital -- make this calculation difficult and subject to dispute in divorce actions.

The problem of spouse had an established business when he or she married.

One veteran divorce lawyer says of the complexities of these valuations, "You cannot approach this issue yourself."

See Fair Market Value, Fair Value, Good Will.

See also Minority Discount.