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Tuesday, April 24, 2012
 Valuators and the courts have long struggled with the distinction between personal and enterprise goodwill in divorce valuations. In 2004 David Wood introduced the multi-attribute utility model (MUM) to the valuation community. The model attempts to quantify the attributes of the personal and enterprise goodwill of an organization. Over the ensuing seven years it has developed a following in the BV community. [...]
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Friday, April 20, 2012
 Last week I received a call from a high net worth divorce client. He told me that he had located on the internet a “forensic investigator” who said he could easily locate hidden bank accounts. My client was still fuming about our discussion wherein I told him that we could not get the banks to disclose accounts in his lovely wife’s name and that it was impossible, as a practical matter to find her alleged offshore accounts. When I foolishly asked why he thought she had offshore accounts there was some yelling about a boyfriend from Monaco - but I digress. [...]
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