In BVR’s recent webinar, Cryptocurrency Fraud and Forensics: What Valuation Professionals Need to Know, forensic and cryptocurrency experts Katerina Gaebel and Mark DiMichael, both of Citrin Cooperman, covered various hot topics on fraud and forensic accounting issues in digital assets and how they affect the business valuation profession. Here, we summarize five key areas where one would find proof of crypto asset fraud in a marital dispute, including interviews, tax returns, bank accounts, credit card statements, and more. Read more >>

Family law attorneys, valuation professionals, and industry experts connected virtually this fall to share advice during the Virtual Divorce Conference brought to you by the American Academy of Matrimonial Lawyers (AAML) and Business Valuation Resources (BVR). Here are the top 10 key takeaways from the many great sessions with top thought leaders in the profession. Read more >>

Business valuations prepared for divorce purposes can be much more challenging than valuations can be for other purposes because the rules differ among jurisdictions. There are no clear valuation guidelines for divorce in most states. For example, there’s no specific definition of value in state statutes governing divorce. Also, divorce courts exercise a great deal of discretion—even if there is an abundance of judicial precedent (which can be confusing and contradictory). Read more >>

When a physician gets divorced, the value of his or her ownership interest in the practice is often included as an asset for property distribution purposes. In the BVR/AHLA Guide to Healthcare Industry Finance and Valuation, contributing author Stacey D. Udell dives into how the value of a physician practice is based on the valuator’s informed judgment applied to the specific facts and circumstances. Read more >>

A recent Tennessee appeals court decision found that the trial court presiding over a drawn-out divorce had discretion to apply a marketability discount when it valued the owner-spouse’s interest in two companies in 2016. Read more >>

What do you think of this method a valuation expert and forensic accountant uses for allocating goodwill between its enterprise and personal components? Read more >>

The following is a sampling of court decisions in which determination of the value of a business was essential to the result. Many of the leading financial experts and business appraisers were involved as consultants or expert witnesses in these matters. BVLaw digests all cases where valuation methodologies or competing approaches are adjudicated. Read more >>