Valuation Strategies in Divorce, Compiled Fourth Edition

Most states across the country have some form of equitable distribution of assets upon divorce. There are three basic steps in any property distribution scheme: identification, valuation and distribution of those assets. Valuation Strategies in Divorce, Compiled Fourth Edition covers virtually all valuation issues that arise in a divorce case.

This essential resource addresses valuation methodologies and techniques for all assets in a divorce case, including such unusual assets as lottery winnings, frequent flyer mileage, and professional licenses and degrees. It also addresses valuation strategies, including sample direct and cross-examination questions of an expert, valuation checklists, sample appraisal reports and a mock trial transcript.

Valuation Strategies in Divorce, Compiled Fourth Edition:

• Helps attorney assure that non-monetary assets at issue in a divorce proceeding are neither under-appraised nor over-appraised.
• Ensures that client’s assets are appraised at fair market value.
• Provides strategies for valuation of specific types of marital assets, such as businesses, art collections, jewelry, luxury goods, homes, vehicles, real estate, and retirement account

Almost every chapter includes forms, samples, and other practice aids such as:

• Form interrogatories, QDROs, and a real estate appraisal form
• Form pleadings to obtain discovery in foreign countries
• Sample Document Request for all types of assets in a divorce case
• Checklists of documents needed to appraise various types of assets
• Sample authorization for the release of pension documents
• Sample direct and cross-examination questions
• Charts of reported cases indicating the range of minority, marketability, and key-man discounts for businesses and real estate
• Directories of the names and addresses of journals, trade associations, and other sources of worthwhile information for the valuation of particular assets
• Bibliographies of important empirical studies on valuation issues
• The actual texts of important IRS revenue rulings for business valuation and minority discounts.

As a valuation resource, Valuation Strategies in Divorce, Fourth Edition is an invaluable guide to anyone practicing matrimonial law.

1. Analyzing and Adjusting Financial Statements
2. Analysis of Corporate and Personal Tax Returns
3. Valuation of Closely Held Businesses
4. Valuation of Professional Practices
5. Valuation of Pensions
6. Valuation of Real Estate
7. Personal Property, Collections, and Fine Arts
8. Valuation of Specialty or Novelty Assets
9. Checklists of Valuation Strategies
10. Discovery in Valuation Cases
11. Sample Valuation Reports, Critiques, and Examination Questions
12. Direct Examination of Business Appraisers
13. Cross-Examination of Business Appraisers
14. Mock Transcript of a Valuation Trial
15. Legal Issues in Valuation Strategies

Table of Cases

Index