On their own, shareholder loans can be a tricky valuation obstacle. In the all-too-frequent context of divorce proceedings they become even more of a challenge. In "Valuing Shareholder Loans in Divorce" expert Christine Baker joins BVR to address the identification, valuation, and presentation of shareholder loan valuations in marital dissolution cases. From the recognition of the loan and determining whether it is a bona fide debt obligation or should instead be classified as capital to estimating its fair market value and presenting the findings and analysis in court, Baker will cover what every appraiser should know when faced with these challenges.

• Quick Review: Understanding the Issue
• Debt vs. Equity: Factors Considered by Other Courts
• Fair Market Value: Factors to Consider
• Illustrations

• Learn how to identify and classify shareholder loans in the case of a valuation for marital dissolution
• Learn what judicial decisions provide direction to this appraisal issue
• Learn how standard of value considerations affect the valuation of shareholder loans
• Learn how to properly value shareholder loans in the case of a valuation for marital dissolution