Yearly Archives: 2008

To FMV or Not FMV?

May 15, 2008 | Blog, Divorce, Family Law News

Icon for author Brian Vertz Brian Vertz

Last week I attended the AICPA/AAML National Conference on Divorce, a summit of some of the brightest minds in business valuation and divorce. Many of the lectures were good, but the one that most captured my attention was Jay Fishman’s discussion of “standards of value.” He made the best argument I have heard why the divorce courts should not abandon the fair market value standard in favor of fair value. […]

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Eight Landmines to Watch Out for in Divorce Valuations

March 10, 2008 | Blog, Divorce

Icon for author Brian Vertz Brian Vertz

Whether attacking or defending your expert’s business valuation in a divorce trial, it is important to know and avoid the eight landmines that can blow up your case: Reasonable Owner’s Compensation – A business valuation usually requires the expert to make adjustments to the subject company’s income statement. This process is called “normalization.” Normalizing the company’s financial statements permits the valuation expert to compare the subject company to other businesses […]

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