Valuation date: Timing is everything

Description

Abstract: In an uncertain market, value can fluctuate significantly over time. So, it’s important to choose the valuation date carefully. Often, the date is prescribed by law or a judge. But sometimes attorneys are allowed to decide between different dates. This article takes a closer look at this fundamental decision for estates, divorces and minority shareholder litigation — and explains how this cutoff date can affect a valuator’s conclusion.