Pure vs. Salable Personal Goodwill: Drilling Down in Divorce Valuations
BVR's Webinar Series
Wednesday, December 11, 2019
10:00am-11:40am PT • 1:00pm-2:40pm ET
The recording and transcript for this webinar are available to subscribers:
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- The critical difference between “pure personal goodwill” and “salable personal goodwill”
- A theory as to why the “personal goodwill” issue is such a mess
- FMV automatically excludes pure personal goodwill
- The economic substance of a covenant not to compete
- The reasoning and clarity advantage for limiting the definition of personal goodwill to be consistent with our nationwide treatment for FMV
- Using actual case studies the attendee will learn to recognize the potential unintended windfall consequence of excluding “salable personal goodwill”
- Distinguish between different definitions/interpretations of personal goodwill
- Describe the economic substance of a covenant not to compete
- Describe the reasoning and clarity advantage for limiting the definition of personal goodwill to be consistent with our nationwide treatment for FMV
- Describe the critical difference between personal goodwill and “saleable personal goodwill”
- Restate using the actual case studies how to recognize the potential unintended consequence of excluding “saleable personal goodwill”
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