Page 9 - Family Law Services
P. 9
Investments ....................................................................................................................................................... 35
Limited Partnerships ..................................................................................................................................... 35
Hedge Funds ................................................................................................................................................. 35
Public and Private Company Stock ............................................................................................................... 35
Bank and Brokerage Accounts ...................................................................................................................... 35
Retirement Accounts and Equity-Based Compensation ................................................................................... 36
Pensions, Retirement Accounts, and Individual Retirement Accounts ........................................................ 36
Stock Options and Warrants ......................................................................................................................... 36
Restricted Stock ............................................................................................................................................ 37
Deferred Compensation ................................................................................................................................ 37
Real Property .................................................................................................................................................... 38
Personal Residence ....................................................................................................................................... 38
Investment Properties.................................................................................................................................... 38
Presenting Your Findings ................................................................................................................................. 38
Oral Report.................................................................................................................................................... 38
Schedules ...................................................................................................................................................... 38
Formal Report ............................................................................................................................................... 38
Trial Testimony ............................................................................................................................................. 38
Chapter 6 — Business Valuation .......................................................................................................................... 40
Role of the Practitioner ..................................................................................................................................... 40
The Discovery Process ...................................................................................................................................... 40
The Date of Valuation ....................................................................................................................................... 41
The Standard of Value ...................................................................................................................................... 42
Fair Market Value ......................................................................................................................................... 42
Intrinsic Value ............................................................................................................................................... 42
Investment Value .......................................................................................................................................... 43
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