CLE / CPE Information
Personal vs. Enterprise Goodwill in Divorce Across Various States
Webinar Information
Title: Personal vs. Enterprise Goodwill in Divorce Across Various States
Date: November 19, 2026
Time: 10:00am - 11:15am (PST)
11:00am - 12:15pm (MST)
12:00pm - 1:15pm (CST)
1:00pm - 2:15pm (EST)
Cost: Complimentary
CLE/CPE Credit: This webinar has been approved for CLE and CPE credit. See below for details.
Presenters: Karolina Calhoun, CPA, ABV, CFF (Mercer Capital) and Aaron Bundy (Bundy)
CLE Information
CLE Credit Approved:
Arkansas. This course has been approved by the Arkansas Continuing Legal Education Board for 1.0 CLE credit hours.
Florida: This course has been approved by The Florida Bar for 1.5 CLE credit hours (General).
Illinois: This course has been approved by the Minimum Continuing Legal Education Board of the Supreme Court of Illinois for 1.0 MCLE credit hours.
Kansas: This course has been approved by Kansas Continuing Legal Education for 1.0 CLE credit hour.
Missouri : This course has been approved by The Missouri Bar for 1.2 MCLE credit hours.
North Carolina: This program has been approved by the Board of Continuing Legal Education of the North Carolina State Bar for continuing legal education credit in the amount of 1.0 hours, of which 0 hours will also apply in the area of professional responsibility.
Oklahoma: This course has been approved by the Oklahoma Bar Association Mandatory Continuing Legal Education Commission for 1.0 hours of CLE credit, including 0 hours of legal ethics credit.
Tennessee: This course has been approved by the Tennessee Commission on Continuing Legal Education for a maximum of 1.0 hours of credit.
Texas: This course has been approved for Minimum Continuing Legal Education credit by the State Bar of Texas Committee on MCLE in the amount of 1.0 credit hours, of which 0 credit hours will apply to legal ethics/professional responsibility credit.
CLE Accreditation Pending:
Mercer Capital has applied for CLE accreditation in the following states. Approval is pending and CLE credit is not guaranteed: California and Colorado.
Attorneys Licensed in Other States:
Attorneys licensed in states not listed above may be eligible to receive CLE credit through their state's reciprocity or individual application process. Attendees are encouraged to consult their respective state bar for eligibility and requirements.
CPE Information
Program Description: This webinar will provide an in-depth examination of personal and enterprise goodwill from a national valuation expert’s perspective and that of a board-certified family lawyer and fellow of the American Academy of Matrimonial Lawyers (AAML) and International Academy of Family Lawyers (IAFL).
In divorce, personal goodwill can potentially be carved out of the marital estate as a separate asset, making this topic not only important, but also one that comes with complexities. As a result, this has become a bit of a “battleground” area in the valuations for divorce.
Personal goodwill differs from enterprise goodwill in that personal goodwill typically represents that value stemming from an individual and is an asset owned by the individual, not the business itself. This typically stems from an individual’s professional reputation, personal relationships with customers or suppliers, technical expertise, or other distinctly personal abilities, which provide economic benefit to a business. However, what if the relationships or other attributes of personal goodwill can be transferred? How does this impact the allocation to personal goodwill? There are many more nuances as well.
The webinar will cover valuation methodologies used to calculate personal and enterprise goodwill and will examine how and where personal goodwill is potentially also considered within a business valuation, noting tips for cautionary considerations of areas of potential double-counting risk.
Attendees will review a handful of court rulings, and case studies will be used throughout the course to illustrate key principles and valuation approaches, from both valuation and legal perspectives.
Learning Objectives: Upon completion of this webinar, participants will be able to:
Identify the circumstances and reasons for determining goodwill between personal and enterprise.
Recognize factors of personal vs. enterprise goodwill and differentiate goodwill from other intangibles.
Apply the various methods used to calculate personal and enterprise goodwill.
Analyze legal perspective and case law in a handful of states and examine how comparability must be considered among varying matters, fact and circumstances.
Instructional Delivery Method: Group Program (Webinar)
Recommended CPE Credits: Up to 1.5 CPE credits
Recommended Field of Study: Specialized Knowledge
Prerequisites: None
Advanced Preparation: None
Program Knowledge Level: Basic
Refund/Cancellation Policy: $0 registration fee. If for any reason this webinar should be canceled, all registrants will be notified via email as soon as possible.
Official Complaint/Concern Policy: Contact Barbara Price at priceb@mercercapital.com to voice issues, concerns, or complaints.
Attendance Monitoring Disclaimer: Participants must remain logged in for 75 minutes and respond to a minimum of 5 random polling questions to receive the 1.5 credit.
Mercer Capital is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
Click here for more information about this webinar.
Date page last updated: November 6, 2026