This seminar will present a quantitative approach for estimating active and passive appreciation of an ownership interest in a closely held business for purposes of equitable distribution in divorce. A case study illustrating the method will be presented.
• Review of representative case law and professional treatises
• Analysis of appreciation resulting from passive factors such as market forces and the efforts of third parties
• Analysis of appreciation attributable to the active efforts of the parties
• Case study illustrating the method.
To provide participants with an understanding of the relevant case law and principals relating to the treatment of active and passive appreciation
To provide participants with a model for quantifying the active and passive components of appreciation