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2021 AICPA & CIMA Forensic & Valuation Services Conference


FVC2113 - Active vs. Passive Appreciation: Overview and Examples


Nov 8, 2021 1:45pm ‐ Nov 8, 2021 3:00pm

Description

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.

Learning Objectives:
  • 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

Speaker(s):

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