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How to distinguish between personal and entity goodwill
Definitions of personal goodwill and entity goodwill
Characteristics of personal goodwill versus entity goodwill
Applications of personal goodwill in valuation
Divorce
Tax-Income and Estate and Gift
Bankruptcy
Other
How to measure personal goodwill versus entity goodwill
Practical methodologies to determine personal goodwill
The "Lopez factors" for valuing personal goodwill
Impact of covenants not to compete on the valuation of personal goodwill
Is a covenant an indication of the total value of personal goodwill?
Does the execution of a covenant by the individual result in the transference of some or all of the personal goodwill to the entity?
Personal goodwill in professional practices versus commercial businesses
When does it exist in commercial enterprise?
How do you measure it?
Example: Contractor
Recent case law discussing personal versus entity goodwill
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