The Classification and Valuation of Shareholder Loans: Asset or Liability

Ever run into the valuation problem of funds advanced by a business owner to a business? The classification of such an advance as debt or as contributed capital can have a multi-million dollar impact on the parties’ marital assets. Inevitably, the parties don’t see eye-to-eye. This session addresses the problem, how some courts have handled it, and factors that influence the fair market value of funds deemed to be a loan.