DIVORCE & MARITAL DISSOLUTION BUSINESS VALUATION
Independent Business Valuation for Divorce & Marital Dissolution
When a privately held business or professional practice becomes part of a divorce, determining its value requires more than reviewing financial statements or applying an industry earnings multiple.
Business Valuation Advisors, Inc. (BVA) provides independent business valuations for family-law attorneys, business owners, and parties involved in divorce, equitable distribution, and contested marital-property matters.
Our analyses examine normalized earnings, reasonable owner compensation, financial adjustments, enterprise and personal goodwill, and ownership rights to develop documented valuation conclusions appropriate to the assignment.
Led by Joshua Himan, CVA®, BCA®, FMVA®, with more than 15 years of private-company valuation experience, BVA applies recognized income, market, and asset-based methodologies supported by financial evidence and professional judgment.
We work with counsel to establish the applicable valuation date, standard of value, ownership-interest considerations, and reporting requirements while maintaining independence and objectivity.
Specialized Valuation Services
- Closely Held Business & Professional Practice Valuation
- Personal vs. Enterprise Goodwill Analysis
- Marital Business Interest Valuation & Appraisal Review
Independent Business Valuation for Divorce & Equitable Distribution
Independent valuation of privately held companies, family businesses, and owner-operated enterprises involved in divorce proceedings. BVA evaluates historical financial performance, normalized earnings, cash flow, operating assets, liabilities, and applicable income, market, and asset-based valuation methodologies to develop documented conclusions appropriate to the assignment.
Valuation of medical, dental, legal, consulting, accounting, and other professional practices where business performance may depend heavily on the owner's personal services and relationships. BVA analyzes practice profitability, professional compensation, recurring revenue, transferable business operations, and goodwill considerations to distinguish sustainable enterprise economics from individual earning capacity.
Analysis of owner compensation, discretionary expenses, related-party transactions, and nonrecurring financial adjustments. BVA reconstructs sustainable business earnings by adding back actual owner compensation and deducting appropriate market replacement compensation, including related employment costs. This analysis helps distinguish business profitability from compensation attributable to the owner's ongoing labor.
Evaluation of goodwill associated with the business itself versus economic value dependent on an individual's reputation, expertise, customer relationships, or professional services. BVA examines customer retention, workforce capabilities, operating systems, transferable relationships, and owner dependence to support goodwill analysis under the applicable legal and valuation framework.
Valuation of business ownership interests involving shareholders, partners, LLC members, and privately held corporations. BVA analyzes enterprise-to-equity reconciliation, debt, excess cash, ownership percentages, distribution rights, transfer restrictions, and relevant ownership-level considerations. When appropriate, the analysis may also evaluate changes in business value over a specified period.
Independent review of business valuations and financial analyses prepared by other professionals in divorce proceedings. BVA examines financial assumptions, earnings normalization, owner compensation, valuation methods, discount rates, market evidence, goodwill treatment, and conclusions to identify material inconsistencies and provide documented technical analysis for counsel.