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Business Valuation

What a company is actually worth when the law needs a number — the standards, the methods, the goodwill fights, and the discounts that move settlements.

4 guides live · Checked against primary sources

A small storefront on a balance scale weighed against coins, a house, and documents, with a blank price tag above it

Start here · Cornerstone guide How a business is valued in divorce: methods, goodwill, and the fights that matter

The standard of value, the three approaches, the eight factors courts still cite from a 1959 IRS ruling, and the goodwill and discount disputes where most of the money moves.

Updated Aug 27, 2026 · 14 min read

All guides Methods & standards Goodwill Valuation math Settlement Economics →

Goodwill

Enterprise vs. personal goodwill: where states draw the line

The doctrine that decides whether a practice's biggest asset is even divisible — and the evidence that decides the split.

Aug 27, 2026 · 12 min read

An aged buy-sell contract with a wax seal and a blank price tag examined under a magnifying glass beside a balance scale

Methods & standards

Buy-sell agreements and divorce: when the contract price controls

Why the formula binds the owner but rarely the court — and the three showings that earn it weight.

Aug 27, 2026 · 11 min read

Balance scale weighing a lump sum today against a stream of future pension checks

Valuation math

What a pension is worth in divorce: present value, explained

The same discounting engine appraisers use, applied to a lifetime pension — and why experts disagree.

Aug 27, 2026 · 13 min read