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Valuation and Litigation Briefing Nov/Dec 2025

Welcome to our November/December 2025 issue of Valuation and Litigation Briefing. Our cover story provides an overview of a divorce proceeding with “wildly differing opinions” regarding the value of their business. You will learn how the trial court bridged the valuation gap and why the Court of Appeals of Iowa affirmed the lower court’s analysis. Other articles provide details of why the highest price isn’t always the best offer when selling a business; credibility of expert witness testimony; and more.

ARTICLES:

  • In re: Marriage of Nelson: Divergent expert opinions lead court to value business
  • Business sellers need to look at the big picture
  • Beware the echo chamber: Court excludes expert testimony lacking independent analysis 
  • Family businesses: 4 key valuation issues

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 November/December issue of Valuation and Litigation Briefing, click here.

Our Wouch Maloney Valuation Team Leaders:

Valuation Team at Wouch Maloney CPAs John F. Maloney, Jake Libucha, Mark J. Cieri, and Brandon Landis.
Valuation Team at Wouch Maloney CPAs: John F. Maloney, CPA, CFF, CVA, ABAR; Jake Libucha, Director, Mark J. Cieri, CPA, CVA, CGMA, and Brandon Landis, CPA, CVA, MAcc.

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.