Divorce Source: Valuation of Assets

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	41. Divorce Source: VALUATION OF CLOSELY HELD CORPORATION (�1999) The trial court did not err in valuing the husbands business based on the net value of its assets exclusive of goodwill, in view of evidence that the business was not a going concern. ... 5.9%
	42. Divorce Source: TAX CONSEQUENCES WITH STOCK OPTIONS (�1998) The value of the husbands unexercised stock options should not have been reduced by the amount of estimated capital gains taxes ... 5.9%
	43. Divorce Source: Valuation of Stock Options (�1998) Other jurisdictions have employed a variety of methods to value employee stock options and retention shares, the court noted. Some have adopted an if, as, and when method, under which the nonemployee ... 5.9%
	44. Divorce Source: VALUATION GIFTS (�1998)Over a period of years, the husbands parents transferred shares of stock in their business to him. In the parties dissolution proceedings, the husband conceded that the increase in value of this stock ... 5.9%
	45. Divorce Source: STALENESS OF VALUATION INFORMATION (�1998)If the effective date of the property distribution is not reasonably proximate to the date when valuation evidence was submitted, the trial court must hold another hearing to establish current property ... 5.9%
	46. Divorce Source: VALUATION OF GOODWILL OF PROFESSIONAL PRACTICES (�1997) A major dispute in the parties equitable distribution proceedings centered on the value of the goodwill component of the husbands medical practice. ... 5.9%
	47. Divorce Source: OVERVALUED PROPERTY (�1997) This case shows that it can be dangerous for a spouse to overstate the value of assets that neither spouse really wants to wind up with as part of the property division. ... 5.9%
	48. Divorce Source: VALUATION IMPACT OF FINANCIAL STATEMENTS (�1997) The trial court was not required to value marital property in accordance with the husbands personal financial statement when he testified about the value of the property at the divorce hearing ... 5.9%
	49. Divorce Source: FAILURE TO PRESENT CREDIBLE VALUATION EVIDENCE (�1997) The trial court did not err in failing to value the husbands interest in a business, given the lack of credible valuation evidence, and the trial court did not abuse its discretion in failing to appoint ... 5.9%
	50. Divorce Source: Valuation and Distribution of Contingency Fees (�1997) Courts agree that it is difficult to ascertain the value of contingent fee contracts at the time of divorce. In In re Marriage of Estes, the court expressed the view that an attorney should not be ... 5.9%

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