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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.

Although the recession itself may be a subsequent event, many of economic factors that impair value after the recession were known or knowable before the recession.

Apparently the new frontier in divorce litigation is personal goodwill. Following closely on the heels of May (W.Va.2003) and other divorce decisions, the Supreme Court of Kentucky held recently that the non-transferrable goodwill of a professional practice was properly excluded from the marital estate. The subject business in Gaskill v. Robbins (2/17/09) was an oral surgery practice, operated by the wife, without associate professionals. The wife’s expert presented an asset-based valuation, […]

The Alabama Court of Appeals recently issued an opinion in Grelier v. Grelier, holding that the parties’ agreement to employ the fair market value standard in a divorce case precluded wife from arguing on appeal that the trial court should not have applied marketability and minority discounts. In Grelier, the parties appointed a neutral expert to determine the value of the husband’s business, a retail and commercial real estate development […]