Cautionary Tales of Valuation Adjustments in Litigation

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 this week 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/

Mercer Capital is proud to sponsor the American Bar Association Family Law Spring Conference, taking place in Washington, DC, April 15-18th, 2026. Karolina Calhoun, ASA, ABV, and Kathryn Burke will represent the firm at this year’s event.Hosted by the ABA Family Law Section, the Spring Conference brings together family law practitioners from across the country to discuss the legal and financial issues shaping the practice today. This year’s program includes sessions on business valuation in divorce, income analysis, tax considerations, and other topics that often arise in complex matrimonial matters.Mercer Capital works closely with attorneys and their clients on the financial aspects of family law cases. The firm provides business valuation, income analysis, and forensic accounting services in divorce and related disputes, helping clients understand the value of marital assets, evaluate cash flow for support, and navigate issues involving business ownership and financial reporting. Mercer’s analyses are designed to be clear, well-supported, and useful in both negotiation and litigation.Karolina Calhoun is a Senior Vice President at Mercer Capital and an experienced valuation professional specializing in litigation and family law matters. She provides business valuation and financial consulting services in the context of divorce, shareholder disputes, and other complex engagements. Karolina works closely with attorneys and their clients to analyze financial issues, deliver well-supported conclusions, and communicate findings clearly in both negotiation and courtroom settings.Kathryn Burke is a Senior Financial Analyst at Mercer Capital. She provides valuation and forensic services across a range of engagements, including litigation support, marital dissolution matters, financial reporting, and transaction advisory.Mercer Capital looks forward to engaging with attorneys and other professionals at this year’s conference. Additional information about the event is available on the ABA website: https://events.americanbar.org/event/c57cffc7-a626-4ef5-839c-0476cafc08d1/summary.