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	<title>BV Source &#124; Pittsburgh Family Lawyer &#124; 2010 Super Lawyer &#187; capitalization rates</title>
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	<description>Pittsburgh Family Lawyer Experienced in Resolving Divorce, Child Support, Marital Property, Alimony &#124; Listed in The Best Lawyers in America, SuperLawyers.</description>
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		<title>New Case Law &#8211; Business Valuation in Divorce</title>
		<link>http://www.bvsource.com/new-business-valuation-divorce/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=new-business-valuation-divorce</link>
		<comments>http://www.bvsource.com/new-business-valuation-divorce/#comments</comments>
		<pubDate>Wed, 07 Apr 2010 18:22:19 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[business valuation]]></category>
		<category><![CDATA[capitalization rates]]></category>
		<category><![CDATA[decisions]]></category>
		<category><![CDATA[divorce]]></category>
		<category><![CDATA[family court]]></category>
		<category><![CDATA[goodwill]]></category>
		<category><![CDATA[marital property]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[personal]]></category>
		<category><![CDATA[professional]]></category>
		<category><![CDATA[restaurant]]></category>
		<category><![CDATA[valuation]]></category>

		<guid isPermaLink="false">http://www.bvsource.com/?p=996</guid>
		<description><![CDATA[Two articles from BV Wire recently caught my attention. Both deal with business valuation in divorce cases where personal goodwill was an issue. I will post my own analysis soon. Meanwhile, here are excerpts from BV Wire&#8217;s blast email, published by BV Resources. Med practice valuations still plague appraisers—and the courts A trio of new [...]]]></description>
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		<title>Excess Earnings Method: Higher Cap Rate?</title>
		<link>http://www.bvsource.com/excess-earnings-higher-cap-rate/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=excess-earnings-higher-cap-rate</link>
		<comments>http://www.bvsource.com/excess-earnings-higher-cap-rate/#comments</comments>
		<pubDate>Thu, 25 Jun 2009 13:13:48 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[Family Law News]]></category>
		<category><![CDATA[business valuation]]></category>
		<category><![CDATA[capitalization rates]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[capitalization]]></category>
		<category><![CDATA[company]]></category>
		<category><![CDATA[dental]]></category>
		<category><![CDATA[enterprise]]></category>
		<category><![CDATA[excess earnings]]></category>
		<category><![CDATA[income]]></category>
		<category><![CDATA[medical]]></category>
		<category><![CDATA[Treasury method]]></category>
		<category><![CDATA[valuation]]></category>

		<guid isPermaLink="false">http://www.bvsource.com/?p=486</guid>
		<description><![CDATA[When you're using excess earnings, perhaps your cap rate has to be larger, and sometimes significantly higher, in valuing the intangible assets.]]></description>
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		<title>Eight Landmines to Watch Out for in Divorce Valuations</title>
		<link>http://www.bvsource.com/eight-landmines-to-watch-out-for-in-divorce-valuations/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=eight-landmines-to-watch-out-for-in-divorce-valuations</link>
		<comments>http://www.bvsource.com/eight-landmines-to-watch-out-for-in-divorce-valuations/#comments</comments>
		<pubDate>Mon, 10 Mar 2008 05:00:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[capitalization rates]]></category>
		<category><![CDATA[discounts]]></category>

		<guid isPermaLink="false">http://bvertz.wordpress.com/2008/03/10/eight-landmines-to-watch-out-for-in-divorce-valuations/</guid>
		<description><![CDATA[Whether attacking or defending your expert&#8217;s business valuation in a divorce trial, it is important to know and avoid the eight landmines that can blow up your case: Reasonable Owner&#8217;s Compensation &#8211; A business valuation usually requires the expert to make adjustments to the subject company&#8217;s income statement. This process is called &#8220;normalization.&#8221; Normalizing the [...]]]></description>
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		<title>Active vs. Passive Appreciation</title>
		<link>http://www.bvsource.com/active-vs-passive-appreciation/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=active-vs-passive-appreciation</link>
		<comments>http://www.bvsource.com/active-vs-passive-appreciation/#comments</comments>
		<pubDate>Tue, 30 Oct 2007 02:37:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[capitalization rates]]></category>

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		<description><![CDATA[Minnesota&#8217;s intermediate court recently clarified the distinction between active appreciation in the value of premarital property, which is considered marital property under Minnesota law, and passive appreciation, which is separate property, in In Re Marriage of Ellingson (2007). The subject business was a custom kitchen cabinetry manufacturer and installer, which the husband began prior to [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>AAML Article &amp; What&#039;s Really Wrong with the Excess Earnings Method?</title>
		<link>http://www.bvsource.com/aaml-article-whats-really-wrong-with-the-excess-earnings-method/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=aaml-article-whats-really-wrong-with-the-excess-earnings-method</link>
		<comments>http://www.bvsource.com/aaml-article-whats-really-wrong-with-the-excess-earnings-method/#comments</comments>
		<pubDate>Fri, 03 Nov 2006 15:05:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[capitalization rates]]></category>

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		<description><![CDATA[The recent edition of the Journal of the American Academy of Matrimonial Lawyers contains an interesting article describing various approaches to personal and enterprise goodwill. There is a handy list of which states consider goodwill (both types) to be separate property, which states consider goodwill to be marital property, and which states distinguish between the [...]]]></description>
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