Litigation & Dispute Resolution

February 5, 2019

Lifestyle / Pay & Need Analysis

This presentation was delivered by Karolina Calhoun, CPA/ABV/CFF at the AICPA 2018 Forensic & Valuation Services Conference.

Learning objectives include:

  • Identify and Classify Assets & Liabilities to include on marital and separate balance sheets:

    • Examine documentation and accuracy of the support

  • Assemble relevant information:

    • Current accounts (bank, brokerage) vs long-term compensation accounts (401k, pensions, etc.)

  • Evaluate monthly budget for each spouse:

    • Compare/contrast spouse's budgets

  • Evaluate the payor's ability to support and the payee's need for support:

    • Lifestyle analysis comes into play here as the historical expenses may be used as a basis for monthly budget, however, depending on the finances, may or may not be supported post-divorce

    • Lifestyle analysis also provides the ability to measure the division of net worth at date of divorce and future net worth accumulation over time

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Mineral Aggregator Valuation Multiples Study Released-Data as of June 3, 2026
Mineral Aggregator Valuation Multiples Study Released

With Market Data as of June 3, 2026

Mercer Capital has thoughtfully analyzed the corporate and capital structures of the publicly traded mineral aggregators to derive meaningful indications of enterprise value. We have also calculated valuation multiples based on a variety of metrics, including distributions and reserves, as well as earnings and production on both a historical and forward-looking basis.
How to Construct a Lifestyle Analysis
How to Construct a Lifestyle Analysis
A lifestyle analysis is a multifaceted analytical tool that includes several detailed analyses and can be very helpful in marital dissolution engagements. It involves a more in-depth analysis than the financial affidavits typically required in the divorce process.
David Harkins to Teach Advanced Business Valuation Course at the National Family Law Trial Institute
David Harkins to Teach Advanced Business Valuation Course at the National Family Law Trial Institute
Mercer Capital is pleased to share that David Harkins, CFA, CPA, ABV, CFF, will be joining other national business valuation experts in co-teaching the Advanced Business Valuation course at the National Family Law Trial Institute, taking place May 19-21, 2026, at Texas A&M University School of Law in Fort Worth, TX.The National Family Law Trial Institute offers focused training for family law attorneys, jurists, and forensic professionals, with programs centered on trial advocacy and the financial issues that arise in family law matters.The Advanced Business Valuation course provides an in-depth look at valuation issues in divorce and other family law cases, including valuation standards, appraisal approaches, trial strategy, and the role of the financial expert.David Harkins is a Vice President with Mercer Capital and has extensive experience in valuation and litigation support across a wide range of industries. He has worked on hundreds of engagements involving business valuation, family law, commercial litigation, gift and estate tax planning, transaction support, fairness and solvency opinions, and employee stock ownership plans. As a member of Mercer Capital’s Litigation Group, he serves as both a consulting and expert witness in matters involving marital dissolution, shareholder disputes, damages, business litigation, and forensic accounting issues.Mercer Capital regularly supports attorneys and clients with business valuation, income analysis, and litigation support in divorce and related disputes. The firm is proud to support programs that help family law professionals deepen their understanding of business valuation and the role of financial experts in litigation.Additional information about the Advanced Business Valuation course is available on the National Family Law Trial Institute website: https://www.nflti.org/programs/advanced-business-valuation/

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