Often, a great deal of thought and work goes into estate planning documents. You need to consider all your assets, who to distribute them to, and the best way to accomplish your goals. However, your work isn’t over once you’ve signed those documents. You need to make sure your assets are properly positioned to go…

Business valuation is an evolving discipline. One recent development is the emergence of investment value — rather than fair market value — as the appropriate standard of value in some divorce cases. This trend is important to monitor to ensure your valuation expert estimates the correct standard of value. If not, a court may disregard…

The value of a business is not directly determined by its historic performance. Instead, investors are more interested in the economic benefits the business will generate in the future. Past performance is only relevant to the extent that it demonstrates trends and is expected to continue going forward. This forward-looking approach applies whether an appraiser…