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Guide to Personal v. Enterprise Goodwill Product Image

Guide to Personal v. Enterprise Goodwill

  • Published: August 2012
  • Region: Global, United States
  • 939 Pages
  • Business Valuation Resources

"BVR's Guide to Personal v. Enterprise Goodwill delivers first-hand knowledge and the most current issues in goodwill with expertise from Mark Dietrich, Ron Seigneur, Kevin Yeanoplos, Jay Fishman, Shannon Pratt, David Wood, Noah Gordon, and more. Save valuable research time with the one resource that every BV professional needs to have in their business valuation library.

"BVR's Guide to Personal v. Enterprise Goodwill is an indispensable tool that should be on the shelves of every practitioner."
Dr. Shannon Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA

Highlights of the new edition include:

The most current thought-leadership with new and updated articles on personal and enterprise goodwill from leading experts, including: Personal Goodwill:

- Three Recent Taxpayer Defeats Affirm Existence of a Sometimes Forgotten Asset (by Michael F. Lynch, David J. Beausejour, and David B. Casten)
- Apportioning Goodwill in Divorce: A Discussion (by Jim Alerding and Andrew Soshnick, Esq.)
- The most important court cases regarding goodwill, including digests of critical decisions (full text of court cases available with online version)
- Easy-to-use summary data including a newly updated article with aggregate summary data from the Goodwill Registry on medical and dental practices.

Part I. Where Are We? Definitions and Background

Personal Goodwill Versus Enterprise Goodwill
By Jay Fishman, FASA, CBA
Personal Goodwill in Search of a Functional Definition
By David Wood, CPA/ABV, CVA
Overview of Enterprise and Personal Goodwill
By Dr. Shannon Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA
Marital Property Law in the United States
By Jay Fishman, FASA, CBA, Dr. Shannon Pratt, CFA, FASA, MCBA, CM&AA, MCBC, and William Morrison, CPA/ABV
The Illusionary Reality of Business Valuations in Marital Dissolutions
By Jerome W. Karsh, CPA, MSBA
An Unwilling Seller - Is There Such a Thing? Fair Market Value, Goodwill, and an Unwilling Seller: Is a Covenant-Not-to-Compete Required?
By David Wood, CPA/ABV, CVA
Goodwill Attributes: Assessing Utility
By David Wood, CPA/ABV, CVA
How to Distinguish Personal Goodwill From Enterprise Goodwill, the Key Person Discount, and Noncompete Agreements
By Alina Niculita, CFA, MBA, Angelina McKedy, and Kimberly Linebarger, AM

Part II. How Did We Get Here? Case Law

Goodwill Valuation in the Courts
By Noah J. Gordon, Esq.
Present Positions on Professional Goodwill: More Focus or Simply More Hocus Pocus?
By Christopher A. Tiso
Personal Goodwill and Business Goodwill-Are They Marital Assets?
By Alexis Dawicki LePage and Richa Prakash
Analyzing a Professional's Personal Goodwill Under Chapter 7 of the Bankruptcy Code: Just Whose Asset Is It?
By John Stockdale, Jr., Esq.
Goodwill Hunting in Divorce

Part III. What Do We Do About It? Methodology

Professional Practice Valuation
By Mark Shirley CPA/ABV/CFF, CVA, CFFA, CFE
Goodwill: Making Measuring a Little Easier in Divorce Cases
By Jim Alerding, CPA/ABV, ASA, CVA
Separating Personal and Business Goodwill of Operating Companies in Divorce Valuations
By Rod Burkert, CPA/ABV, CVA
An Allocation Model for Distinguishing Enterprise From Personal Goodwill
By David Wood, CPA/ABV, CVA
'MUM's the Word': A Formal Method to Allocate Blue Sky Value in Divorce
By David Wood, CPA/ABV, CVA
MUM Passes a Daubert Challenge
The Goodwill Value of Medical and Dental Practices
By Mark E. Kropiewnicki, JD, LLM
Reasonable Compensation and the Productivity Adjustment: Tips and Techniques for Owner/Employee Compensation Determinations and Adjustments
By Kevin R. Yeanoplos, CPA/ABV/CFF, ASA and Ronald L. Seigneur, MBA, CPA/ABV/CFF, ASA, CVA
A Reasonable Compensation Case Study
By Kevin R. Yeanoplos, CPA/ABV/CFF, ASA
The Interplay of Reasonable Compensation, Personal Goodwill and Enterprise Intangibles
By Mark O. Dietrich, CPA/ABV
Identifying and Measuring Personal Goodwill in a Professional Practice By Mark O. Dietrich, CPA/ABV
Identifying and Measuring Personal Goodwill in a Professional Practice-Part 2: Using the Single Period Capitalization Model
By Mark O. Dietrich, CPA/ABV
How Technical and Professional Components of Ancillary Revenue Affect Medical Practice Values
By Mark Dietrich, CPA/ABV, and Kathie Wilson, CPA/CVA
Separating Personal and Business Goodwill
By Darrell Arne, CPA, ASA, and James Hamill, Ph.D., CPA
Personal Goodwill Should Be Considered in All Business Valuations
By Alan S. Zipp, Esq., CPA/ABV, CBA
Valuation of Goodwill Within the Family Law Context
By Robert F. Reilly
Personal Versus Enterprise Goodwill-Four Examples From My Recent Practice
By Dr. Shannon Pratt, CFA, ARM, ABAR, FASA, MCBA, CM&AA
Personal Goodwill: Three Recent Taxpayer Defeats Nevertheless Affirm Existence of a Sometimes Forgotten Asset
By Michael F. Lynch, David J. Beausejour, and David B. Casten

Part IV. Celebrity Goodwill

The Business of Celebrity
By Jay Fishman FASA, CBA
Concepts of Valuation of Celebrity Goodwill as Property
By the Honorable R. William Riggs, Associate Justice,Oregon Supreme Court, Salem, Ore.
The New Dynamic for Celebrity Businesses
By Jay E. Fishman, FASA, CBA, and Jeremy C. Smith
Estimating the Value of Celebrity Goodwill in Matrimonial Cases
By Lisa H. Tran and Charles A. Wilhoite

Part V. Webinar Transcripts

Apportioning Goodwill in Divorce: A Discussion
By Jim Alerding, CPA/ABV, ASA, CVA and Andrew Soshnick, Esq.
Personal/Professional Goodwill vs. Practice Goodwill in Medical Practice Valuations
Valuing Professional Practices
Calculating Goodwill: What Is Personal and What Is Enterprise?
Know Your State's Precedent When Valuing Professional Practices

Part VI. Court Case Abstracts

Court Case Summary Table
Court Case Abstracts

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