The heart of this program is how to better represent your clients
when dealing with valuation issues in a closely-held business or
After the always useful review of the latest cases, legislation and
trends in matrimonial and family law, the speakers discuss how you
should start to plan for and then manage the general valuation process
and work with the accountant, from the moment the case walks in the
door, so that you have a full understanding of the specific value
determined by the accountant, as well as the method he/she utilized to
arrive at that number.
The program concludes by exploring how you as an advocate should deal
with issues raised by the accountant’s valuation in the context of
distributing the business or practice. “Accounts receivable”
and “work-in-progress” are major factors in these valuation
cases and despite recent holdings (Keane, Rubino, Griggs) that their
inclusion in a value does not constitute prohibited “double
counting,” can you deal with them in a manner that is beneficial
for your client? In a broader context, can you reach a satisfactory
settlement? Should you go to trial if the results of the valuation
process fail to conform to what you perceive as the reality of the case?
The panelists examine these types of recurring thorny questions in this
practical and relevant program.
• Recent Decisions, New Legislation and Developing Trends
• The Valuation Process and the Accountant’s Approach
• How Does the Lawyer Handle the Distribution and Payout?
Florence M. Fass, Esq.
Fass & Greenberg, LLP
John R. Johnson, CPA, ABV, CBA
BST Valuation & Litigation Advisors LLC
—Albany and New York City
Pamela M. Sloan, Esq.
Sheresky Aronson Mayefsky & Sloan, LLP
—New York City
Bruce J. Wagner, Esq.
McNamee, Lochner, Titus & Williams, P.C.
Total MCLE Credits
Ethics MCLE Credits 0.0
* Each additional person who uses the tapes for MCLE credit must
purchase a copy of the “MCLE coursebook.”