2025 – what a year it has been! Our Mercer Capital Family Law Valuation and Forensic Insights Newsletter now reaches almost 6,000 readers. We seek to provide you and your teams with useful information focusing on various complex financial issues in a manner which is understandable and helpful to our readers.
Our content is concentrated in valuation, forensic accounting, financial issues, and complex issues such as active/passive analyses, personal vs. goodwill, multi-layer ownership structures, among others. Our team brings national experience in subject matter and industry expertise.
We hope you have enjoyed our content in 2025 and we look forward to connecting further in 2026!
Valuation, Forensic, and Financial Matters
The Discount for Lack of Marketability in Divorce: When Should It Apply? – Part 1
The Discount for Lack of Marketability in Divorce: Real World Examples and Considerations – Part 2
Understanding the Company Specific Risk Premium – A Component of the Discount Rate
Potential Intersection of Estate Planning During the Divorce Process
The Value of Carried Interest: A Guide for Matrimonial Litigation
Personal vs. Enterprise Goodwill: Issues to Consider in Divorce Valuations
Business Valuation 101
This guide is designed to provide business owners and family law attorneys with a foundational understanding of key valuation concepts, definitions, and methodologies. It explores the framework that guides valuation analyses, the information typically required, and the approaches and methods used to determine value.
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Expanding Reach
"State of the Profession" – NACVA webinar – Z. Christopher Mercer, FASA, CFA, ABAR
"Continuing Legal Education Workshop" – Boston, MA – David W. R. Harkins, CFA, CPA, ABV, CFF
"Estate Planning Challenges of Closely Held Businesses" – 2025 Estate Planning Practicum at Cornell Law School – Timothy K. Bronza, CPA, ASA
"Deals & Succession Subject Matter Expert Panel" – Dimensional's Deals & Succession Conference – Brooks K. Hamner, CFA, ASA
"Beyond the Balance Sheet: Expert Insights on Personal Goodwill & More Within Business Valuations" – 47th AAML Florida Chapter Institute - Karolina Calhoun, CPA, ABV, CFF
"2026 Estate Tax Cliff – Why Auto Dealers Need to Revisit their Estate Plan" - National Auto Dealer Counsel Spring Conference – David W. R. Harkins, CFA, CPA, ABV, CFF
"Personal vs. Enterprise Goodwill in Valuations for Divorce" – Business Valuation Resources Webinar – Karolina Calhoun, CPA, ABV, CFF and Kathryn Burke, CPA, ABV
"Navigating Business Valuations: The Calm Before the Storm" – Webinar sponsored by Trustate – Thomas C. Insalaco, CFA, ASA
"Valuing Pro Sports Franchises" – Society of Louisiana CPAs Forensic, Litigation, & Valuation Services Conference – Bryce Erickson, ASA, MRICS
"Extreme BV Assumptions: How to Defend, How to Cross" and "Evaluating Compensation & Benefits for Divorce" – AICPA Forensic & Valuation Services Conference – Karolina Calhoun, CPA, ABV, CFF
"Connelly v. United States & Current Issues in the Gift & Estate Tax World" – 2025 ASA International Conference – Z. Christopher Mercer, FASA, CFA, ABAR
"Getting Personal with Personal Goodwill" – NACVA 2025 Business Valuation & Financial Litigation Super Conference – Karolina Calhoun, CPA, ABV, CFF and David W. R. Harkins, CFA, CPA, ABV, CFF
"Navigating Common Issues in Business Valuation" – The FVS Valuation Podcast – AICPA & CIMA – David W. R. Harkins, CFA, CPA, ABV, CFF
CONFERENCE EXHIBIT – AAML Annual Meeting in Chicago – David Harkins, CFA, CPA, ABV, CFF and Karolina Calhoun, CPA, ABV, CFF
"Cautionary Tales of Valuation Adjustments and Potential Forensic Implications in Litigation" – NACVA and the CTI’s Analyst's Edge Virtual Summit – Karolina Calhoun, CPA, ABV, CFF and Kathryn Burke, CPA, ABV
"BV 101: What Is a Business Valuation and How Do They Work" – TSCPA – Samantha Albert, ASA, ABV