Ethics Credits Included:
A pre-recorded streaming VIDEO replay of the May 2015 webcast, Business Valuation and Classification of Property for Equitable Distribution in Divorce.
This seminar will present an overview of valuation of a closely held business for purposes of equitable distribution and the classification of separate and marital property. Topics will include the standard and premise of value, implications of the valuation date, valuation approaches and normalization adjustments, ownership characteristics and discounts and premiums, personal v. entity goodwill, and shareholder agreements. The seminar is designed for both new and experienced family law attorneys and paralegals.
Harold G. Martin, Jr.
Partner, Valuation and Forensic Services
Keiter / Richmond
Harold G. Martin, Jr., CPA/ABV/CFF, ASA, CFE, specializes in valuation and forensic accounting, including financial investigations, litigation consulting, and expert witness services. He has appeared as an expert witness in federal and state courts and also served as a court-appointed neutral. Mr. Martin is an adjunct faculty member of The College of William and Mary and has taught forensic accounting in the Master of Accounting program and served as a guest lecturer on valuation for the M.B.A. program and Marshall-Wythe School of Law. In 2012, he was inducted into the AICPA Business Valuation Hall of Fame in recognition of lifetime achievements and contributions that have significantly advanced the valuation discipline. He currently serves as an instructor for the AICPA National Business Valuation School, AICPA ABV Exam Review Course, and AICPA Expert Witness Skills Workshop.