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Fair Value in Divorce: A BVR Special Report (PDF Delivery)

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Many states have departed from the traditional fair market value stan­dard in divorce cases and instead adopted a fair value standard. The challenge for appraisers and attorneys is the lack of any consistent definition of fair value as it relates to marital dissolution as well as a standard of value that varies from state to state. BVR’s Special Report on Fair Value in Divorce sheds light on the topic by detailing the differences between the two standards. It also includes an expert overview of relevant court cases involving and a discussion of the need for a uniform standard of business value in divorce cases.

Table of Contents

• Fair Value in Marital Dissolution: Case Law
  By Noah Gordon, Esq.
  
  
• Understanding Fair Value for Divorce
  By Lee D. Sanderson, CPA/ABV, CVA, MST
  
  
• The New Business Valuation Standard for Divorce
  By Lee D. Sanderson, CPA, ABV, CVA, MST
  
  
• Valuation of S Corporations for Purposes of Marital Dissolutions
  By R. James Alerding, CPA/ABV, ASA, CVA and H. Edward Morris, Jr., ASA, CBA, BVAL, CPA/ABV
  
  
• Fair Value vs. Fair Market Value in Divorce Cases
  By Jerome W. Karsh, CPA
  
  
• Fair Value as a Basis for Business Valuation in Divorce
  By Alan S. Zipp, Esq., CPA/ABV, CBA
  
  
• Fair Value Versus Fair Market Value: Is There a Place for Fair Value in Marital Dissolution?
  By Robert Kleeman Jr. CPA/ABV, ASA, CVA