Valuing Professional Practices and Licenses

Front Cover
Aspen Publishers Online, Dec 19, 2013 - Law - 2136 pages
For 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
Index
IW-1
Copyright

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