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Virtually every state has a dissenting stockholder statute, and now
most states have minority oppression statutes. In almost all of
these states, the statutory standard of value for stock is fair
value, and recently some states have adopted the fair value
standard for marital dissolutions.Appraisal actions under both
dissent and oppression statutes are on the increase, and it is a
fertile field for business appraisers. BVR's updated Guide couldn't
come at a more opportune time, and provides a great resource for BV
appraisers and attorneys to use whenever their work involves fair
value as a standard of value in dissenting stockholder actions,
judicial appraisals, marital dissolutions, and more.
BVR's Guide to Personal v. Enterprise Goodwill delivers first-hand
knowledge and the most current issues in goodwill with expertise
from Mark Dietrich, Ron Seigneur, Kevin Yeanoplos, Jay Fishman,
Shannon Pratt, David Wood, Noah Gordon, and more. Save valuable
research time with the one resource that every BV professional
needs to have in their business valuation library. "BVR's Guide to
Personal v. Enterprise Goodwill is an indispensible tool that
should be on the shelves of every practitioner." Dr. Shannon Pratt,
CFA, ARM, ABAR, FASA, MCBA, CM&AA Highlights of the new edition
include: The most current thought-leadership with new and updated
articles on personal and enterprise goodwill from leading experts,
including: Personal Goodwill: Three Recent Taxpayer Defeats Affirm
Existence of a Sometimes Forgotten Asset (by Michael F. Lynch,
David J. Beausejour, and David B. Casten) Apportioning Goodwill in
Divorce: A Discussion (by Jim Alerding and Andrew Soshnick, Esq.)
The most important court cases regarding goodwill, including court
cases digests of critical decisions (full text of court cases
available with online version) Easy-to-use summary data including a
newly updated article with aggregate summary data from the Goodwill
Registry on medical and dental practices (published by The Health
Care Group).
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