<?xml version="1.0" encoding="UTF-8"?>
<rss version="2.0"
	xmlns:content="http://purl.org/rss/1.0/modules/content/"
	xmlns:wfw="http://wellformedweb.org/CommentAPI/"
	xmlns:dc="http://purl.org/dc/elements/1.1/"
	xmlns:atom="http://www.w3.org/2005/Atom"
	xmlns:sy="http://purl.org/rss/1.0/modules/syndication/"
	xmlns:slash="http://purl.org/rss/1.0/modules/slash/"
	>

<channel>
	<title>BV Source &#124; Pittsburgh Family Lawyer &#124; 2010 Super Lawyer &#187; goodwill</title>
	<atom:link href="http://www.bvsource.com/category/business-valuation/goodwill/feed/" rel="self" type="application/rss+xml" />
	<link>http://www.bvsource.com</link>
	<description>Pittsburgh Family Lawyer Experienced in Resolving Divorce, Child Support, Marital Property, Alimony &#124; Listed in The Best Lawyers in America, SuperLawyers.</description>
	<lastBuildDate>Thu, 15 Jul 2010 14:25:41 +0000</lastBuildDate>
	<language>en</language>
	<sy:updatePeriod>hourly</sy:updatePeriod>
	<sy:updateFrequency>1</sy:updateFrequency>
	<generator>http://wordpress.org/?v=3.0</generator>
		<item>
		<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>
		<wfw:commentRss>http://www.bvsource.com/new-business-valuation-divorce/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Blazer: California Considers Double-Dipping and Personal Goodwill</title>
		<link>http://www.bvsource.com/blazer-double-dipping-personal-goodwill/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=blazer-double-dipping-personal-goodwill</link>
		<comments>http://www.bvsource.com/blazer-double-dipping-personal-goodwill/#comments</comments>
		<pubDate>Thu, 24 Sep 2009 13:13:42 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[business valuation]]></category>
		<category><![CDATA[decisions]]></category>
		<category><![CDATA[divorce]]></category>
		<category><![CDATA[double dip]]></category>
		<category><![CDATA[family court]]></category>
		<category><![CDATA[goodwill]]></category>
		<category><![CDATA[income]]></category>
		<category><![CDATA[marital property]]></category>
		<category><![CDATA[legal]]></category>
		<category><![CDATA[property]]></category>
		<category><![CDATA[valuation]]></category>

		<guid isPermaLink="false">http://www.bvsource.com/?p=803</guid>
		<description><![CDATA[In Blazer v. Blazer (No. DR 38292, Aug. 25, 2009), the California Court of Appeals discusses the excess earnings method and, in particular, the myriad ways to distinguish personal from enterprise goodwill. ]]></description>
		<wfw:commentRss>http://www.bvsource.com/blazer-double-dipping-personal-goodwill/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Three Signs of Enterprise Goodwill in Professional Practices</title>
		<link>http://www.bvsource.com/three-signs-goodwill-professional-practices/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=three-signs-goodwill-professional-practices</link>
		<comments>http://www.bvsource.com/three-signs-goodwill-professional-practices/#comments</comments>
		<pubDate>Thu, 13 Aug 2009 17:27:06 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[agreements]]></category>
		<category><![CDATA[business valuation]]></category>
		<category><![CDATA[divorce]]></category>
		<category><![CDATA[executive compensation]]></category>
		<category><![CDATA[goodwill]]></category>
		<category><![CDATA[marital property]]></category>
		<category><![CDATA[accounting]]></category>
		<category><![CDATA[appraisal]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[company]]></category>
		<category><![CDATA[ental]]></category>
		<category><![CDATA[enterprise]]></category>
		<category><![CDATA[firm]]></category>
		<category><![CDATA[legal]]></category>
		<category><![CDATA[medical]]></category>
		<category><![CDATA[professional]]></category>
		<category><![CDATA[property]]></category>
		<category><![CDATA[valuation]]></category>

		<guid isPermaLink="false">http://www.bvsource.com/?p=689</guid>
		<description><![CDATA[How do you know whether a professional practice (e.g., medical practice, dental practice, law firm or accounting firm) might have value that can be divided in a a divorce? Here are three signs that a professional practice might have value.]]></description>
		<wfw:commentRss>http://www.bvsource.com/three-signs-goodwill-professional-practices/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Goodwill &#8211; NYT Definition</title>
		<link>http://www.bvsource.com/goodwill-nyt-definition/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=goodwill-nyt-definition</link>
		<comments>http://www.bvsource.com/goodwill-nyt-definition/#comments</comments>
		<pubDate>Wed, 29 Jul 2009 17:56:19 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[business valuation]]></category>
		<category><![CDATA[goodwill]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[company]]></category>
		<category><![CDATA[enterprise]]></category>
		<category><![CDATA[Family Law News]]></category>
		<category><![CDATA[owner]]></category>
		<category><![CDATA[professional]]></category>
		<category><![CDATA[valuation]]></category>

		<guid isPermaLink="false">http://www.bvsource.com/?p=628</guid>
		<description><![CDATA[The NYT defined goodwill as "the amount they overpaid for a business compared with the sum of its parts." ]]></description>
		<wfw:commentRss>http://www.bvsource.com/goodwill-nyt-definition/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Another Big Decision: Personal Goodwill in Kentucky</title>
		<link>http://www.bvsource.com/another-big-decision-personal-goodwill-in-kentucky/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=another-big-decision-personal-goodwill-in-kentucky</link>
		<comments>http://www.bvsource.com/another-big-decision-personal-goodwill-in-kentucky/#comments</comments>
		<pubDate>Wed, 11 Mar 2009 14:11:36 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[business valuation]]></category>
		<category><![CDATA[decisions]]></category>
		<category><![CDATA[divorce]]></category>
		<category><![CDATA[family court]]></category>
		<category><![CDATA[goodwill]]></category>
		<category><![CDATA[appraisal]]></category>
		<category><![CDATA[business]]></category>
		<category><![CDATA[company]]></category>
		<category><![CDATA[enterprise]]></category>
		<category><![CDATA[Kentucky]]></category>
		<category><![CDATA[professional]]></category>

		<guid isPermaLink="false">http://bvsource.com/?p=329</guid>
		<description><![CDATA[Apparently the new frontier in divorce litigation is personal goodwill. Following closely on the heels of May (W.Va.2003) and other divorce decisions, the Supreme Court of Kentucky held recently that the non-transferrable goodwill of a professional practice was properly excluded from the marital estate. The subject business in Gaskill v. Robbins (2/17/09) was an oral surgery [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/another-big-decision-personal-goodwill-in-kentucky/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Executive Compensation</title>
		<link>http://www.bvsource.com/executive-compensation/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=executive-compensation</link>
		<comments>http://www.bvsource.com/executive-compensation/#comments</comments>
		<pubDate>Wed, 18 Jun 2008 15:34:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[goodwill]]></category>

		<guid isPermaLink="false">http://bvertz.wordpress.com/2008/06/18/executive-compensation/</guid>
		<description><![CDATA[An intriguing article, published recently by BVR on its BVWire blast email, reminds us that executive compensation is one of the most important components of a business valuation. The article summarizes a lecture given by Brian Brinig at the California CPA 2008 BV Conference, in which he challenged the term &#8220;reasonable compensation adjustment&#8221; as well [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/executive-compensation/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>WV Looks at Goodwill in Professional Practices</title>
		<link>http://www.bvsource.com/wv-looks-at-goodwill-in-professional-practices/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=wv-looks-at-goodwill-in-professional-practices</link>
		<comments>http://www.bvsource.com/wv-looks-at-goodwill-in-professional-practices/#comments</comments>
		<pubDate>Thu, 29 May 2008 22:26:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[goodwill]]></category>

		<guid isPermaLink="false">http://bvertz.wordpress.com/2008/05/29/wv-looks-at-goodwill-in-professional-practices/</guid>
		<description><![CDATA[The Supreme Court of West Virginia recently considered the enterprise goodwill of a professional practice in divorce proceedings in Helfer v. Helfer, 221 W.Va. 625, 656 S.E.2d 70 (November 2007). In Helfer, the business owner’s expert found that his chiropractic practice was worth $41,000, based on a capitalization of earnings. His wife’s expert found the [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/wv-looks-at-goodwill-in-professional-practices/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Valuation of Private Investigation Firm</title>
		<link>http://www.bvsource.com/valuation-of-private-investigation-firm/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=valuation-of-private-investigation-firm</link>
		<comments>http://www.bvsource.com/valuation-of-private-investigation-firm/#comments</comments>
		<pubDate>Sun, 28 Oct 2007 22:50:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[Pennsylvania]]></category>
		<category><![CDATA[goodwill]]></category>

		<guid isPermaLink="false">http://bvertz.wordpress.com/2007/10/28/valuation-of-private-investigation-firm/</guid>
		<description><![CDATA[The Pennsylvania Superior Court&#8217;s 2007 decision in Dalrymple v. Kilishek is relatively unremarkable from a valuation perspective. The subject business was a private investigation firm owned by the husband, which was the chief marital asset. Apparently its assets, which were valued at $45,000 as of the date of separation, were mostly or entirely dissipated by [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/valuation-of-private-investigation-firm/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Ackerman Not the Mandelbaum of Reasonable Comp Cases</title>
		<link>http://www.bvsource.com/ackerman-not-the-mandelbaum-of-reasonable-comp-cases/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=ackerman-not-the-mandelbaum-of-reasonable-comp-cases</link>
		<comments>http://www.bvsource.com/ackerman-not-the-mandelbaum-of-reasonable-comp-cases/#comments</comments>
		<pubDate>Thu, 11 Jan 2007 14:12:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[goodwill]]></category>

		<guid isPermaLink="false">http://bvertz.wordpress.com/2007/01/11/ackerman-not-the-mandelbaum-of-reasonable-comp-cases/</guid>
		<description><![CDATA[A recent California divorce decision, Marriage of Ackerman (2006), has been hailed by BVWire as the &#8220;Mandelbaum of reasonable compensation cases.&#8221; Yet, it is still unclear whether Ackerman will be as influential as Mandelbaum was on the issue of marketability discounts. Certainly, Ackerman is not as thorough and comprehensive in discussing the factors that a [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/ackerman-not-the-mandelbaum-of-reasonable-comp-cases/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>More Personal Goodwill &#8211; Baker</title>
		<link>http://www.bvsource.com/more-personal-goodwill-baker/?utm_source=rss&amp;utm_medium=rss&amp;utm_campaign=more-personal-goodwill-baker</link>
		<comments>http://www.bvsource.com/more-personal-goodwill-baker/#comments</comments>
		<pubDate>Fri, 20 Oct 2006 23:13:00 +0000</pubDate>
		<dc:creator>Brian Vertz</dc:creator>
				<category><![CDATA[Pennsylvania]]></category>
		<category><![CDATA[goodwill]]></category>

		<guid isPermaLink="false">http://bvertz.wordpress.com/2006/10/20/more-personal-goodwill-baker/</guid>
		<description><![CDATA[In Baker v. Baker (2004), a predecessor to the Smith case reported previously in this blog, the Superior Court considered the intangible goodwill value of a veterinary practice located in rural Lycoming County. The husband, who was a sole practitioner, had purchased the practice of a deceased veterinarian for $250,000 (including real estate worth $90,000) [...]]]></description>
		<wfw:commentRss>http://www.bvsource.com/more-personal-goodwill-baker/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
	</channel>
</rss>
