
How to unlock “key person” risk in divorce cases
$225.00
Description
Abstract: In divorce, when a marital estate includes a closely held business interest, its value can have a significant impact on the division of assets, as well as the determination of support payments. A key person discount may apply when valuing a business that relies disproportionately on one person for its success. This article discusses what this discount is, how business valuation experts apply it and when it’s relevant in a divorce context.
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