Below please find the resources Chris Mercer referenced in his presentation.
This article explores an alternative approach to determining active/passive appreciation in marital dissolution.
A recent presentation from the 2018 ASA Business Valuation conference explores the nature of the issue of whether appreciation in the value of assets owned by a party prior to marriage is “active” or “passive” over the duration of the marriage. This presentation discusses several methods that have been tried in court with varying degrees of success.
Whether you are an accountant, auditor, financial planner, or attorney, Business Valuation: An Integrated Theory, Second Edition enables you to understand and correctly apply fundamental valuation concepts. In this chapter, we consider the appropriate discount rate in the context of the Integrated Theory using one such technique, the Adjusted Capital Asset Pricing model (or ACAPM).
There are several differentiators when evaluating medical practices, niche-market non-medical specialty firms, and other businesses that exhibit traits of personal and enterprise goodwill. The author of this article, Thomas Gillmore, CPA, CFE, CVA, believes counsel and the expert valuation analyst should be familiar with the differentiators.
Business Valuation Resources’ Guide to Personal v. Enterprise Goodwill addresses a variety of goodwill issues, from defining it, separating it, calculating it, and dealing with aspects of celebrity goodwill.
This Valuation Insights article explores the challenges of valuing personal goodwill in a marital dissolution proceeding in the State of Florida. It provides alternative methods to adjusted book value for valuing closely-held businesses in the absence of a covenant not-to-compete.
