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When Business Interests Are Valued Subsequent to the Date of Commencement

One of the most significant questions presented at the outset of any valuation of a business-type interest conducted in connection with the equitable distribution of marital property upon divorce is: What date should be used to value the asset?

23 minute read November 29, 2012 at 09:46 AM
By
Marcy L. Wachtel and Shireen G. Arani
When Business Interests Are Valued Subsequent to the Date of Commencement

One of the most significant questions presented at the outset of any valuation of a business-type interest (such as an ongoing business concern, professional practice, or other assets intrinsically linked to an individual party's efforts) conducted in connection with the equitable distribution of marital property upon divorce is: What date should be used to value the asset?

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