It is common to value Personal Goodwill separately in divorce cases when State statute treats personal goodwill as a non-marital asset. Occasionally, but not often enough, personal goodwill is separately valued for tax purposes when the assets of a C Corporation are...
Traditional business valuation fundamentals, techniques and theory, as currently taught to analysts in NACVA’s Consultants’ Training Institute (CTI), indicate that earnings before taxes (EBT) is the starting point for normalizing historical earnings under the...
