BVR's Guide to Personal v. Enterprise Goodwill
This page is for demo purposes only, and some links aren't turned on. If you are a subscriber please login. To purchase this guide and start your subscription click here.
BVR's Guide to Personal v. Enterprise Goodwill
Preview the Table of Contents & Excerpt from BVR's Guide to Personal v. Enterprise Goodwill (Feature Enhanced PDF)
This guide was created with a feature enhanced PDF, which will allow you to use extra features such as bookmarking pages and making notes. To download the PDF, click on the cover image or title.
For a list of links to full texts of court case opinions related to goodwill, click on the heading below.
Full Text of Court Case Opinions
Ackerman v Ackerman
Ahern v. Ahern
Alexander, In re Marriage of
Alsup v. Alsup
Anastos v. Sable
Antolik v. Harvey
BAA v. Acacia Mutual Life Insurance Co.
Baker v. Baker
Baker, In re Marriage of
Balicki v Balicki
Balsamides v. Perle
Balsamides v. Protameen Chemicals
Banning, In re Marriage of
Bass v. Bass
Beasley v. Beasley
Bertholet v. Bertholet
Bobrow v. Bobrow
Bookout, In re Marriage of
Brockbank v. Brockbank
Brown v. Brown (NJ)
Brown v. Brown (TN)
Brumback v. Brumback
Bunkers v. Bunkers
Buzzanell v. Miller
Carlson v. Carlson
Ceilley, In re Marriage of
Champion v. Champion
Chandler v. Chandler
Chesterfield v. Nash
Christians v. Christians
Clark v. Clark
Clukey v. Clukey
Clymer v. Clymer
Cole v. Cole
Conger v. Conger
Conner v. Conner
Conway v. Conway
Crosetto v. Crosetto
Daubert v. Merrell Dow Pharmaceuticals
Dental Health Associates v. Zangeneh
Denton v. Denton
Desalle v. Gentry
Detter v. Miracle Hills Animal Hospital PC (I)
Detter v. Miracle Hills Animal Hospital PC (II)
Donahue v. Donahue
Duboise v. Duboise
Dugan v. Dugan
Elkus v. Elkus
Ellington v. Ellington
Endres v. Endres
Eslami v. Eslami
Estate of Furman v. Commissioner
Exacto Spring v. Commissioner
Field, In re Marriage of
Flauto v. Flauto
Fleege, In re Marriage of
Fogarty v. Fogarty
Foley, In the Marriage of
Ford v. Ford
Fortier v. Fortier
Foster v. Foster
Foster, In re
Frazier v. Frazier
Freedman, In re the Marriage of
Gardner v. Gardner
Gaskill v. Robbins
Gaydos v. Gaydos
Geaccone v. Geaccone
Gill v. Gill
Gilman v. Hohman
Golden v. Golden
Golub v. Golub
Gomez v. Gomez
Goodson v. Goodson
Goswami v. Goswami
Graff, In re Marriage of
Greene v. Greene
Guzman v. Guzman
Haefele, In re Marriage of
Hajianpour v. Maleki
Hall, In re Marriage of
Hall, In re Marriage of
Hall, In re the Marriage of
Hamby v. Hamby
Hamilton v. Hamilton
Hanson v. Hanson
Harrod, In re Marriage of
Head, In re Marriage of
Held v. Held
Helfer v. Helfer
Heller v. Heller
Hershewe v. Hershewe
Hertz v. Hertz
Hickum v. Hickum
Hoebelheinrich v. Hoebelheinrich
Hollander v. Hollander
Houchens v. Bouchert
Hough v. Hough
Howell v. Howell (I)
Howell v. Howell (II)
Huebner v. Huebner
Huff, In re Marriage of
Hull, In re Marriage of
Iredale and Cates, In re Marriage of
James v. James
Jensen v. Jensen
Kahn v. Kahn
Keane v. Lowcountry Pediatrics
Kerce v. Kerce
Keyser, In re Marriage of
Knight, In re Marriage of
Kricsfeld v. Kricsfeld
Landry v. Simon
Lankford, In re Marriage of
Lawson Mardon Wheaton v. Smith I
Lawson Mardon Wheaton v. Smith II
Ledwith v. Ledwith
Lopez v. Lopez
Lopez, In re Marriage of
Lord v. Lord
Los Angeles Unified School District v. San Miguel Meat Distributors
MacDonald v. CIR
Mahoney v. Mahoney
Manelick v. Manelick
Martin Ice Cream v CIR
Martin, In re Marriage of
Masters v. Masters
Maxwell, In re Marriage of
May v. May
McAffee v. McAffee
McDiarmid v. McDiarmid
McDuffy v. McDuffy
McSparron v. McSparron
McTiernan, In re Marriage of
Meyer v. Lofgren
Mickler v. Mickler
Mitchell v. Mitchell (AZ)
Mitchell v. Mitchell (NM)
Moll v. Moll
Monaghan, In re Marriage of
Moretti v. Moretti
Moser v. Moser
Moser, In re Marriage of
Nail v. Nail
National Advertising Company v. State of Nevada, Department of Transportation
Norwalk v. CIR
Nowzaradan v. Nowzaradan
Olaires v. Technical Cable Concepts
Peerenboom v. Peerenboom
Pelanda v. Pelanda
Perry v. Rogers
Piscopo v. Piscopo
Poore v. Poore
Porter, In re Marriage of
Potter v. Potter
Powell v. Powell
Prahinski v. Prahinski
Prince, In re
Quick Pick Express, LLC v. Quick Pick Express, Inc.
Quillen v. Quillen (I)
Quillen v. Quillen (II)
R.V.K. v. L.L.K.
Redevelopment Agency v. San Diego Specialty Produce, Inc.
Richmond v. Richmond
Rogers v. Rogers
Rolfe v. Rolfe
Root v. Root
Rupert v. Rupert
Rush v. Rush
Salinas v. Rafati
Sanders v. Sanders
Schiro v. Schiro (LA)
Schiro v. Schiro (MI)
Schneider v. Schneider
Schneider, In re Marriage of
Seiler v. Seiler
Sims, In re Marriage of
Singley v. Singley
Skrabak v. Skrabak
Smith v. Smith (PA)
Smith v. Smith (TN)
Soileau v. Soileau
Sommers v. Sommers
Sorensen v. Sorensen
Stageberg v. Stageberg
State of Nevada v. Cowan
Statham v. Statham
Steneken v. Steneken (I)
Steneken v. Steneken (II)
Stewart v. Stewart
Stufft, In re Marriage of
Sweere v. Gilbert-Sweere
Talty, In re Marriage of
Taylor v. Taylor
Thomas, In re
Thompson v. CIR
Thompson v. Thompson
Tortorich v. Tortorich
Traczyk v. Traczyk
Travis v. Travis
Triperinas v. Triperinas
Troutman v. Troutman
Universal Marketing Inc. v. CIR
Utter v. Utter
Vitamin Village, Inc. v. CIR
Viviano, In re Marriage of
Von Hohn v. Von Hohn
Waddell v. Waddell
Walker v. Walker
Walton v. Walton
Watson v. Watson
Watterworth and Watterworth, In the Matter of
Watterworth, In re Marriage of
Weakley, In re Marriage of
Wechsler & Co. v. CIR
Weisman v. Schiller DuCanto and Fleck
Wicheta v Wicheta
Wichman v. Wichman
Williams v. Williams (AR)
Williams v. Williams (FL)
Wold v. Wold
Wright v. Wright
Yoon v. Yoon
Young v. Young
Zasler v. Zasler
Zells, In re Marriage of
|
Updates
4/22/2009
When One Expert Turns to Three: Can Personal Goodwill Apply to a Commercial Firm?
This Arkansas case began with the court appointing a neutral expert, a CPA, to appraise the husband’s interest in his own business, a family owned commercial enterprise. (The appellate court opinion provides no further details regarding the specific nature of the business or its industry.) The neutral expert valued the business based on the excess earnings method, determining that it was worth $421,000.
Read full abstract article (Word DOC) | Read full text of court opinioin (PDF)
|
Practical Techniques for
Separating Personal vs. Professional Goodwill Click here to download the presentation on Practical Techniques for
Separating Personal vs. Professional Goodwill presented at BVR’s 2nd Annual Summit on Business Valuation in Divorce by David Wood,
Michael Van Amburgh,Ron Seigneur and Jim Alerding

Listen to Goodwill Teleconference:
(Click to Play - Runtime: 3'12")
Download Teleconference Transcript (400kb/PDF)
|
Goodwill In The News
Note: News feeds are automated and not screened for accuracy or applicability
|
|
Goodwill In The BVWire
|
8/11/2010
In 1980, Larry Howard, DDS, incorporated his practice, becoming the sole shareholder, officer, and director. He also entered a covenant not to compete (in effect, protecting his company from himself). Whatever his objective, when he retired in 2002 and sold his practice to another "corporate...
Issue #95-2
|
|
8/11/2010
You can find as many reports that the recession is driving up the divorce rate as those that say the economic crisis has caused couples to delay or even decide against their own relationship crisis. We did a quick, informal search on BVLaw™ and found that divorce cases have indeed declined since...
Issue #95-2
|
|
7/14/2010
BVR provides over 90 free articles, papers and standards written by top experts in the field of business valuation. The top ten downloads last month were: * Historic Trends in Private Company Valuation Multiples * Reasonable Compensation Data Sources * Energy Capital Corp vs.
Issue #94-1
|
|
6/16/2010
* BVR/Morningstar 3rd Annual Summit on Business Valuation in Divorce – Chicago, September 13-14. This year’s summit, co-chaired by Jay Fishman (Financial Research Associates) and William Morrison (Morrison & Company), is co-presented with Morningstar at its global headquarters and will feature...
Issue #93-2
|
|
5/5/2010
BVR provides over 90 free articles, papers and standards written by top experts in the field of business valuation. The top ten downloads last month were: * How to Use Transactional Databases for M&A, 2010 Update * Holman v. Commissioner, 8th Cir. (April 7, 2010) * Personal...
Issue #92-1
|
|
4/14/2010
Goodwill may still be on the menu at some restaurants Last week’s item on the Mistretta case generated some immediate feedback. "I’d like to congratulate Gary Trugman on Mistretta and don’t doubt his finding minimal goodwill in that restaurant, but I would suggest you can’t automatically dismiss...
Issue #91-2
|
|
4/7/2010
In Mistretta v.Mistretta (Fla. App., Feb. 18, 2010), the trial court valued the husband’s restaurant at $854,000, based on a valuation report prepared nearly a year earlier. The husband moved for reconsideration, claiming the recession caused the restaurant to lose value. The trial court agreed...
Issue #91-1
|
|
4/7/2010
BVR provides over 90 free articles, papers and standards written by top experts in the field of business valuation. The top ten downloads last month were: * Personal Goodwill: A Survey of Definitions * Substantial and Gross Valuation Misstatements Attributable to Incorrect Appraisals...
Issue #91-1
|
|
3/31/2010
A trio of new divorce cases highlights the constant challenge of appraising medical practices, everything from doctors who won’t disclose their finances to those who insist their opinions should determine value. In Garcia v. Garcia (Fla. App., Jan. 20, 2010), the husband’s expert argued for a...
Issue #90-5
|
|
3/31/2010
BVWire received many comments about definitions after our recent articles on personal goodwill and control premia. If you’re ever at a loss, remember BVR's Glossary of Business Valuation Terms - 2010 Edition, available as a free service here.
Issue #90-5
|
Goodwill In The Blogs
Note: Blog feeds are automated and not screened for accuracy or applicability
|
Florida Divorce * Child Custody * Domestic Violence Law Lawyer ...
Husband appeals the trial court's rulings, asserting that a significant portion of the practice's value represents goodwill and that that portion is nonmarital and should not be divided between the spouses but retained by Husband. Husband also asserts that the alimony award double-dips into the cash flow encapsulated into the valuation of the practice. On appeal, Wisconsin's intermediate appellate court upheld the trial court's rulings, finding that marketable goodwill is ...
|
|
Top Ten Business Valuation Questions for Business Appraisers ...
This value represents the total funding of the asset side of the balance sheet for all fixed assets, cash, receivables, inventory, and the goodwill of the business. Equity Value is the enterprise value less all liabilities of the ...
|
|
Commentary: Decision does not clarify goodwill - Wisconsin Law ...
Doesn't the existence, therefore, of a non-compete agreement prove that in the free market (which is the lodestar for valuation in Wisconsin) the value of the business is inextricably tied into the future income of the business? ... In theory, this future stream is more transferrable in a non-professional practice and any “personal goodwill” can be remedied by a key man discount. Still, if the value of the business that is included in the divisible estate is derived by ...
|
|
ValuAdder Business Valuation Blog » Blog Archive » Chiropractic ...
A well conducted chiropractic practice appraisal usually relies on several business valuation methods. Since chiropractic clinics can build up considerable practice goodwill, the Capitalized Excess Earnings valuation method is a ...
|
|
Hannah's ME Blog: Goodwill - Can it be transferred?
We shall not go into the technical details of goodwill valuation and recognition as per accounting rules. Suffice it to say here that in accounting, goodwill is the excess of the amount paid over the Net Asset Value of an acquired business. (Net Asset is the total value of a ... Personal goodwill may in some rare cases be transferred through client introductions and so on, but in most instances it resides with the individual and technically cannot be transferred. ...
|
|
 |
 |
 |
 |
Copyright © 2010 Business Valuation Resources, LLC. All rights reserved.
(888) BUS-VALU, (503) 291-7963
Privacy Policy Top of Page
Accessed: Sunday, 9/5/2010 9:48:56 PM.
|
|