In some jurisdictions, investment value — rather than fair market value — has emerged as the preferred 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 his or her conclusion. Investment Value Definition Fair market value,…

According to the International Valuation Glossary — Business Valuation, goodwill is: “That intangible asset arising as a result of name, reputation, customer loyalty, location, products, and similar factors not separately identified.” Put another way, it’s the aggregate value of a business that exceeds the value of identifiable tangible and intangible assets. So when a business is valued under either the…

If you’re a shareholder of a closely held corporation, you may be interested in converting your ownership interest into cash with a so-called “stock redemption.” That’s where your company buys back (redeems) some or all of your shares. If you’re interested in using this strategy, you should consider redeeming your shares while the individual federal…