Archive 2009-11: Divorce Valuations




Archive Webinar 2009-11: Fishman, Mard and Trugman on Divorce Valuations: Three National Experts Tackle the Tough Issues

presented by
Moderator – Mike Mard, CPA/ABV, ASA with Jay Fishman, FASA, and Gary Trugman, CPA/ABV, MCBA, ASA, MVS

Webinar 11 Original Broadcast Date: March 12, 2009

Learning Objectives:

  • The participant will learn what three nationally known valuation experts think are the proper and practical ways to prepare a valuation for
    divorce purposes
  • The participant will learn the techniques to separate personal/professional goodwill from business/practice goodwill
  • The participant will learn how these experts are dealing with the issue of tax affecting S Corps
  • The participant will learn about the appraisers role in preparing and defending compensation adjustments
  • The participant will learn about how BV standards are playing an increasing role in performing and reporting on divorce valuations
  • The participant will be able to learn how to properly manage a divorce valuation engagement from initial phone call to expert testimony

Webinar Outline:

  • Examples and techniques for separating personal/professional and business/practice goodwill in divorce valuations
    • Qualitative methods
    • Quantitative methods
  • S Corps and taxation
    • Tax affect or not
    • Calculation of S Corp premiums
    • What to do in a state that does not allow tax affecting in divorce valuations
    • Relationship to personal balance sheet
  • Compensation adjustments
    • Sources and reliability of data
    • Are valuation analysts qualified to make these adjustments
  • Business valuation standards – Do the Family Courts care
    • Bolster the credibility of your analysis and report
    • How attorneys are using them to discredit valuation analysts
  • Divorce valuations in the current economic downturn
  • Managing the divorce valuation engagement
    • Initial phone call
    • Engagement letter
    • Standard of value
    • Managing the attorney
    • Working with other professionals
    • Joint hires and court appointed issues
    • Reports – detailed, summary or not at all
    • Working for the “out” non-business owner spouse and data access
    • Getting paid in full and on time
    • Testimony and prep

Included in this downloadable package are:

  • Audio/Video file
  • Webinar transcript
  • Original Webinar handouts

The archived webinar package is an Adobe Presenter PDF file that allows you to view the video of the webinar with the synced audio so that you see the presentation just as it was presented “live.” The Presenter format also allows for easy navigation through the webinar so you can quickly go to a specific section in the presentation. The handout materials are included in the file. To view the Webinar Presenter file, you must have Adobe Reader software version 9 or higher. You can download the free current version of Adobe Reader at Please note that CPE is only available for live webinar broadcasts.

Additional information

Weight 0.00 oz