Valuation and Litigation Briefing May/June 2025
In the May/June issue of Valuation and Litigation Briefing, our feature article is about the distinction between personal and enterprise goodwill. In this article you will learn most states treat enterprise or business goodwill as a marital asset subject to division but consider personal or professional goodwill to be a nonmarital asset. Other topics covered include accounting rules for mergers and acquisitions, how AI-generated output was ruled unreliable in court and more.
Articles:
- Rosenberg v. Rosenberg: Personal vs. enterprise goodwill in a multimember professional practice
- M&A accounting: How valuators can help with purchase price allocations
- Does your expert use AI? Court’s damages ruling suggests caution
- Exercise caution when using management’s projections
As always, if you have questions or currently in need of business valuation services, please reach out to John F. Maloney, CPA, CFF, CVA, ABAR at 215.675.8364.
To read the entire May/June 2025 issue of Valuation and Litigation Briefing, please click here.
DISCLAIMER: The WM Update, WM Wednesday Wisdom, WM Daily Update, and other related communications are intended to provide general information, as of the date of this communication, and may reference information from reputable sources. Although our firm has made every reasonable effort to ensure that the information provided is accurate, we make no warranties, expressed or implied, on the information provided. Be aware that this is not a comprehensive analysis of the subject matter covered and is not intended to provide specific recommendations to you or your business with respect to the matters addressed.
