Tuesday, April 3, 2018
Business Valuation
I have been working on two complicated business valuation divorce cases for the past few week. Mississippi does not allow goodwill to be a part of the valuation in the context of divorce. According to the Mississippi Supreme Court, the value must be determined on a “fair market value” basis and the only approved valuation methodology is the Net Asset Approach, which calculates the value of the assets and liabilities with no entity or personal goodwill, but with appropriate discounts related to marketability and control.
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