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 addresses 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 covers what every appraiser should know when faced with these challenges.
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