Chapter 21

Marital Dissolution Valuations

Extensive work on this chapter was done by Noah J. Gordon, legal counsel for Shannon Pratt Valuations. Gordon is a regular contributor to valuation and legal publications.

While there are many reasons for which business valuations are performed, the various courts’ positions on how a valuation should be performed are the least settled in the area of marital dissolution. This is especially true in terms of different approaches from one state to another, but there are also inconsistencies within states. Even when there is general agreement on broad approaches, the courts still take contradictory positions on many issues. Courts have a very high degree of discretion, into which appellate courts are reluctant ...

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