The Double Dipping Debate
BVR's Webinar Series
Wednesday, January 25, 2017
10:00am-11:40am PT • 1:00pm-2:40pm ET
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The experts face off. Join Donald DeGrazia, Robert Levis, and Kim Willoughby for a spirited discussion on the fundamental dilemma in divorce-related financial matters involving the intersection of the division of income-generating assets like business intangible assets (e.g., goodwill) and incentive stock compensation and consideration of these same assets when analyzing income available for spousal maintenance. Some divorce practitioners believe it is appropriate to consider these income-generating assets as either property for division or income available for spousal maintenance. Others believe that to both divide them as property and include them as income available for spousal maintenance is double-counting. Learn the generally accepted valuation and property division methodologies and explore the income generating characteristics of the property divided for spousal maintenance consideration. In addition, pertinent case law in various jurisdictions will be presented to illustrate the dilemma faced by practitioners and the courts. With multiple perspectives (including an attorney) and well-reasoned arguments every appraiser will gain insight regardless of what side of the debate they stand on.
- What is Double Dipping?
- Double Dipping Issues
- What Factors Make a Difference?
- What Other Factors May Make a Difference?
- Definition of Income – Economic Perspective
- Definition of Income – Legal Perspective
- Types of Income – Accounting Perspective
- Definition of Asset – Economic Perspective
- Definition of Asset – Legal Perspective
- Types of Double Dip Assets
- Genesis of Double Dip Debate
- Nature of “Income”: Is the Income a Return on or a Return of Investment?
- Business Valuation – Double Dip Issues
- Business Valuation – Matter of Law?
- Personal Goodwill a Marital Asset, or Not?
- What is the Appropriate Standard of Value?
- Definition of Goodwill
- Goodwill v. Fair Market Compensation
- Goodwill v. Fair Market Compensation
- Quantitative & Qualitative Analysis –Double Dipping in Business Valuation
- Why can reasonable compensation make a difference in the value of a business?
- Do Risk Adjusted Rates of Return to Each Party Complicate the Issue?
- Does the Standard of Value Matter?
- Fair Market Value (FMV)
- Fair Value (FV)
- Investment Value (Value to the holder)
- Sampling of Case Laws on Double Dipping Issues
- Did the Expert Make the Difference?
- Now for the other perspective on the double dip in business valuation
- Understand the premise of the double dip argument
- Understand the basic property valuation and division methodologies employed by practitioners and courts and the assets’ income-generating considerations are factored into the equation
- Understand the fundamentals of spousal maintenance and how expected earnings and income from these controversial assets influence courts’ consideration in determining spousal maintenance awards
- Understand the unsettled divorce law environment regarding the double dip issue
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