Valuing Specific Assets in Divorce

Valuing Specific Assets in Divorce PDF

Author: Robert D. Feder

Publisher: Wolters Kluwer

Published: 2000-01-01

Total Pages: 1521

ISBN-13: 0735513597

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This newly updated guide for matrimonial lawyers and accountants is the companion publication for Feder's Valuation Strategies in Divorce. In individual chapters, detailed information is provided on how to evaluate specific types of marital assets; the particular accounting and financial conventions that affect the owner's income from the asset and the value of the asset; and the rules, regulations and issues peculiar to the particular asset. The reader is also provided with checklists of documents needed to appraise the asset, sources of industry information, lists of trade associations and journals, a bibliography, and a case study and report. Part I on closely-held corporations contains chapters devoted to automobile dealerships, media companies, high-tech companies, property and casualty insurance companies, construction companies, and small businesses such as bars, restaurants and gas stations. Part II covers the evaluation of various professional practices, and Part III discusses the valuation of different types of real estate assets. Federal civil service pensions, military pensions and the pensions provided by Fortune 500 corporations are examined in Part IV. The methodologies for evaluating personal property, such as gems, jewelry, and oriental rugs are found in Part V. Besides aiding attorneys and accountants, this publication will be of great assistance to appraisers, actuaries, and pension experts.

Valuation Strategies in Divorce, Compiled Edition

Valuation Strategies in Divorce, Compiled Edition PDF

Author: Robert D. Feder

Publisher: Aspen Publishers

Published: 2012-12-20

Total Pages: 1824

ISBN-13: 9781454812036

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Most states across the country have some form of equitable distribution of assets upon divorce. There are three basic steps in any property distribution scheme: identification, valuation and distribution of those assets. Valuation Strategies in Divorce, Compiled Fourth Edition covers virtually all valuation issues that arise in a divorce case. This essential resource addresses valuation methodologies and techniques for all assets in a divorce case, including such unusual assets as lottery winnings, frequent flyer mileage, and professional licenses and degrees. It also addresses valuation strategies, including sample direct and cross-examination questions of an expert, valuation checklists, sample appraisal reports and a mock trial transcript. Valuation Strategies in Divorce, Fourth Edition: Helps attorney assure that non-monetary assets at issue in a divorce proceeding are neither under-appraised nor over-appraised. Ensures that client's assets are appraised at fair market value. Provides strategies for valuation of specific types of marital assets, such as businesses, art collections, jewelry, luxury goods, homes, vehicles, real estate, and retirement account Almost every chapter includes forms, samples, and other practice aids such as: Form interrogatories, QDROs, and a real estate appraisal form Form pleadings to obtain discovery in foreign countries Sample Document Request for all types of assets in a divorce case Checklists of documents needed to appraise various types of assets Sample authorization for the release of pension documents Sample direct and cross-examination questions Charts of reported cases indicating the range of minority, marketability, and key-man discounts for businesses and real estate Directories of the names and addresses of journals, trade associations, and other sources of worthwhile information for the valuation of particular assets Bibliographies of important empirical studies on valuation issues The actual texts of important IRS revenue rulings for business valuation and minority discounts. As a valuation resource, Valuation Strategies in Divorce, Compiled Fourth Edition is an invaluable guide to anyone practicing matrimonial law.

Standards of Value

Standards of Value PDF

Author: Jay E. Fishman

Publisher: John Wiley & Sons

Published: 2013-04-12

Total Pages: 496

ISBN-13: 1118238915

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Expert direction on interpretation and application of standards of value Written by Jay Fishman, Shannon Pratt, and William Morrison—three renowned valuation practitioners—Standards of Value, Second Edition discusses the interaction between valuation theory and its judicial and regulatory application. This insightful book addresses standards of value (SOV) as applied in four distinct contexts: estate and gift taxation; shareholder dissent and oppression; divorce; and financial reporting. Here, you will discover some of the intricacies of performing services in these venues. Features new case law in topics including personal good will and estate and gift tax, and updated to cover the new standards issued since the first edition Includes an updated compendium discussing the standards of value by state, new case law covering divorce, personal goodwill, and estate and gift tax, and coverage of newly issues financial standards Shows how the Standard of Value sets the appraisal process in motion and includes the combination of a review of court cases with the valuator's perspective Addresses the codification of GAAP and updates SOV in individual states Get Standards of Value, Second Edition and discover the underlying intricacies involved in determining "value."

Value of Pensions in Divorce

Value of Pensions in Divorce PDF

Author: Mark K. Altschuler

Publisher: Wolters Kluwer

Published: 2013-01-01

Total Pages: 836

ISBN-13: 1454825839

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Value of Pensions in Divorce, Fifth Edition provides guidelines for financial advisors, divorce attorneys, and pension actuaries through every stage of the pension valuation process - from preliminary client interview to review of pension valuation reports, drafting of qualified domestic relations orders (QDROs), and cross-examination of expert witnesses. Mathematics are kept to a minimum, and legal principles and concepts of pension valuation are translated into plain English and illustrated with examples, sample court orders, and pension documents. Value of Pensions in Divorce includes detailed explanations and examples, as well as updates on standard topics. It introduces new approaches and new concepts relevant to everyday practice. It also offers practical applications of the values, allocations, and settlements of pensions in marital dissolutions. Features include: Statutory case law and references where appropriate The andquot;whyandquot; and andquot;howandquot; of pensions of all kinds Detailed actuarial valuations of pensions Sample QDROs An extensive Glossary And more!

Divorce and Money

Divorce and Money PDF

Author: Gayle Rosenwald Smith

Publisher: Penguin

Published: 2004-01-06

Total Pages: 288

ISBN-13: 1440650179

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Walk Away From Divorce with Financial Security Family lawyer Gayle Rosenwald Smith has designed this thoroughly researched, practical, and easy-to-read guide to help the reader through difficult, emotional, and often overwhelming divorce processes. She comprehensively explains the financial issues that can impact divorce and, most importantly, tells the reader what they can do to better understand their situation and how to take proper action. Included are effective tools and strategies to: Choose the best lawyers, financial advisors, and more Track assets with checklists and charts Evaluate and understand stock options and other "perks" Prepare a budget and expense sheets Value business, pension plans, and retirement funds-401(k)s, IRAs, and more Understand the importance of insurance in divorce Determine the best course of action for the family home and other property Get a good property settlement agreement Ensure your future financial security and economic well being