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The NYT defined goodwill as “the amount they overpaid for a business compared with the sum of its parts.”

I will be hosting PBI’s Business Valuation and Divorce seminar on August 12, 2009 – both live in Pittsburgh and by satellite broadcast in Philadelphia, Erie, Mechanicsburg/Harrisburg, Washington, Greensburg, Reading, West Chester and Wilkes-Barre.

This series of posts contains summaries of Pennsylvania case law on the issue of double dipping in divorce. “Double dipping” occurs when an income-producing asset (such as a pension or business) is counted as marital property subject to equitable distribution, as well as income subject to an alimony or child support obligation.

When you’re using excess earnings, perhaps your cap rate has to be larger, and sometimes significantly higher, in valuing the intangible assets.

BVWire (published by BVResources) recently described several free resources that might interest professionals who are interested in the value of their medical practices.

This series of posts contains summaries of Pennsylvania case law on the issue of double dipping in divorce. “Double dipping” occurs when an income-producing asset (such as a pension or business) is counted as marital property subject to equitable distribution, as well as income subject to an alimony or child support obligation.