Valuing Professional Practices and LicensesFor anyone representing lawyers, doctors, and other professionals or their spouses, one of the thorniest problems in divorce cases continues to be assessing the worth of the professional practice. Valuing Professional Practices and Licenses has been used nationwide as the essential practice guide in this area of matrimonial law. Over 45 chapters newly revised by a team of savvy matrimonial practitioners offer complete and current information on the valuation of professional practices, degrees, and licenses. There is also coverage of difficult topics such as merger, double dipping, celebrity goodwill, and how to best represent clients in these complex cases. Plus, the updated Fourth Edition has been expanded and revised, with new chapters on key topics such as the difficulties of representing lawyers in divorces, the various factors included in the sale of a law practice relevant to valuation for divorce litigation, the effective use of financial experts, and the bankruptcy aspects of awards of professional assets. With Valuing Professional Practices and Licenses' legal analysis and expert commentary, valuation Examples & Explanations, sample reports, checklists and forms to use for discovery, and sample question-and-answer sequences, you'll be fully prepared to represent your professional clients efficiently and successfully.
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Contents
Contributing Authors | xli |
Preface | lv |
Chapter | 1-1 |
Chapter | 1-3 |
Chapter 2 | 2-1 |
ADJUSTING THE PROFESSIONAL PRACTICE BALANCE | 3-1 |
By Robert P Schweihs | 4-3 |
Chapter 36 | 4-36 |
VALUING LAW PRACTICES | 26-41 |
Chapter 42 | 27-42 |
Chapter 28 | 28-1 |
Chapter 29 | 29-1 |
Chapter 30 | 30-1 |
Chapter 31 | 31-1 |
Chapter 32 | 32-1 |
Exhibit 321 The Four Pillars of Healthcare Enterprise Value | 32-3 |
Chapter 6 | 6-1 |
Chapter 12 | 6-3 |
Appendix 61 Sample Preliminary List of Information and Documents | 6-36 |
Appendix 62 Key Documents and Information to Be Obtained Where | 6-41 |
Chapter | 6-55 |
Appendix 63 Dos and Donts While on the Witness Stand | 6-57 |
Appendix 66 Bibliography | 6-66 |
Discovery Tips | 7-1 |
Chapter 15 | 7-15 |
Chapter 23 | 7-23 |
Exhibit 71 Marital Balance Sheet | 7-26 |
VALUATION BACKGROUND | 7-33 |
Chapter 37 | 7-37 |
Exhibit 7A1 Zeta Physicians Clinic Goodwill Valuation | 7-61 |
Chapter 64 | 7-64 |
Chapter 51 | 8-3 |
Appendix 91 Glossary | 9-2 |
Chapter 43 | 9-43 |
Chapter 10 | 10-1 |
REASONABLENESS OF PRACTITIONEREXECUTIVE | 12-1 |
Exhibit 121 Smith Jones and Associates Reasonableness | 12-25 |
Chapter 13 | 13-1 |
Chapter 14 | 13-14 |
Chapter 25 | 13-25 |
DIFFERENCES IN THE VALUATION OF LARGE AND SMALL | 14-1 |
Chapter 4 | 14-4 |
Chapter 11 | 14-11 |
Small Practices | 14-13 |
Agreements | 14-17 |
Andrew Attorney | 14-31 |
of December 31 2017 | 14-35 |
THE ACCOUNTING INVESTIGATION OF A PROFESSIONAL | 15-1 |
Approach | 15-13 |
Chapter 16 | 15-16 |
Exhibit 171 Family Company Inc MRB Trade Secret Intangible Asset | 17-3 |
VALUING INTELLECTUAL PROPERTY WITHIN A FAMILY | 17-61 |
Chapter 18 | 18-1 |
Chapter 19 | 19-1 |
Chapter 8 | 19-8 |
A SYSTEMATIC APPROACH TO VALUING THE GOODWILL | 20-1 |
Chapter 21 | 21-1 |
By Brenda M Clarke and Ronald L Seigneur | 22-11 |
EVALUATING EXPERT | 23-1 |
Chapter 20 | 23-20 |
Chapter 24 | 24-1 |
Appendix 241 Comparison of Professional Business Valuation | 24-28 |
Appendix 242 A I C P A Practice Standards | 24-53 |
CROSSEXAMINATION OF AN OPPOSING EXPERT | 25-1 |
Chapter 26 | 26-1 |
VALUATION APPROACHES | 26-23 |
Appendix 261 The Divorce Mediation Process by Anju D Jessani | 26-27 |
Chapter 5 | 32-5 |
Exhibit 3210 Professional Practices Intangible and Tangible Assets | 32-107 |
Exhibit 3211 Judicial Treatment of Goodwill Assets for Purposes | 32-113 |
Exhibit 3212 ClinicalRelated Services Compensation Benchmarking | 32-125 |
Approaches | 32-132 |
Chapter 33 | 33-1 |
By Allen M Parkman | 33-8 |
By Marvin Snyder | 33-20 |
FORENSIC INVESTIGATION OF A PROFESSIONAL | 34-1 |
Chapter 35 | 35-1 |
Chapter 56 | 36-56 |
SPECIAL CONSIDERATIONS IN VALUING SPECIFIC TYPES | 37-1 |
Chapter 38 | 38-1 |
Chapter | 38-19 |
38A 01 Introduction | 38-25 |
Chapter 39 | 39-1 |
Chapter | 39-3 |
Specialty Medical Practices | 39-37 |
Chapter 44 | 39-44 |
LITIGATION TECHNIQUES | 39-46 |
Chapter 40 | 40-1 |
Chapter 41 | 41-1 |
By Michael Goldman MBA CPA CVA | 41-5 |
Chart 351 Cumulative Goodwill Percent by Valuation Reason | 41-37 |
Appendix 421 AE Industry Reference Sources | 42-2 |
Chapter 45 | 44-15 |
Chapter 9 | 45-10 |
Chapter 17 | 45-17 |
FINANCIAL ADVISORS | 48-1 |
FINANCIAL DISCOVERY OF A CELEBRITY IN A DIVORCE | 51-1 |
Chapter 52 | 52-1 |
Chapter 53 | 53-1 |
Chapter 54 | 54-1 |
A FRAMEWORK FOR VALUING PROFESSIONAL PRACTICES | 54-9 |
PROFESSIONAL PERSONAL AND CELEBRITY GOODWILL | 56-1 |
Chapter 57 | 57-1 |
Chapter 58 | 58-1 |
Chapter 59 | 59-1 |
Chapter 60 | 59-13 |
BANKRUPTCY ASPECTS OF AWARDS OF PROFESSIONAL | 61-1 |
Chapter 62 | 62-1 |
Chapter 63 | 63-1 |
ESTATE PLANNING FOR THE DIVORCING PROFESSIONAL | 64-1 |
Chapter 65 | 65-1 |
Chapter 67 | 67-1 |
Chapter 68 | 68-1 |
Chapter 69 | 69-1 |
Chapter 70 | 70-1 |
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Common terms and phrases
adjustment agreement AICPA amount applied appraisal attorney balance sheet business valuation buyer capitalization rate client closely held considered corporation cost approach court covenant cross-examination deposition determine discount divorce documents economic employee enterprise goodwill entity entity’s equity estimate example expenses expert factors fair market value family law financial statements forensic forensic accounting free cash flow future husband income approach income tax individual intangible asset intellectual property Internal Revenue Service investment issue liability license litigation marital asset marital estate marital property Marriage operating owner paid partnership payment pension percent personal goodwill practice’s practitioner practitioner/executive compensation present value Private Letter Ruling procedures professional goodwill professional practice profit purchase rate of return reasonable Revenue Ruling risk seller spouse spouse’s standards tangible assets taxpayer testimony tion trade secret transaction trial typically valuation analyst valuation approaches valuation methods
Bibliographic information
| Title | Valuing Professional Practices and Licenses |
| Author | Ronald L. Brown |
| Editor | Ronald L. Brown |
| Publisher | Aspen Publishers Online, 2013 |
| ISBN | 1454827149, 9781454827146 |
| Length | 2136 pages |
| Subjects | › › Law / Administrative Law & Regulatory Practice Law / Family Law / Marriage Law / Reference |
| Export Citation | BiBTeX EndNote RefMan |