This book is written for judges who hear family law cases, and family law practitioners. The property division of an ownership interest in a closely held business can be complex and convoluted. The issues of discount rates, discounts, multiples, and double dipping are confusing, but important to the determination of the value of a business. Manipulation of the variables can create very diverse values of a business possibly resulting in a "non-equitable" property division. The purpose of my book is to present a basic explanation of these complex issues and the elements of a business valuation as applied to property division in divorce. I hope you find my book beneficial.
