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Pension Equalization in Boston v. Boston

February 9, 2021

I confess that there is one word which, given the choice, I would prefer not hearing in a matrimonial proceeding: ‘pension’ (Lurincic v. Lurincic, 1998) ...

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How Lifestyle Analysis Can Reveal Unreported Income

January 12, 2021

Divorce and separation proceedings are a stressful challenge, and that stress can be magnified when a spouse isn’t truthful or forthcoming with financial information regarding ...

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Is Fair Market Value the Price of the Business?

December 8, 2020

Regardless of the context in which value is determined, it is vital to recognize that there may be differences between “price” in an open market ...

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Why Do I Need a Valuation? Family Law

October 27, 2020

(Originally Posted June 12, 2017) Divorce can be complicated, and if you own a business it can be even more confusing.  If you owned a ...

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R. v. Mohan: A Precedent in Admitting Expert Witness Evidence

October 13, 2020

In matrimonial and shareholder disputes, a Chartered Business Valuator (“CBV”) may be called to testify as an expert witness. In cases where both sides have ...

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Understanding Valuation Earnings Adjustments

September 8, 2020

Valuations are prepared on the notion that value is prospective; in other words, the value of a business or asset is based on the returns ...

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The Process of a Business Valuation – Engagement by Multiple Parties

August 18, 2020

Chartered Business Valuators (“CBV”) are often jointly retained by parties in an attempt to identify and resolve issues in dispute. When properly conducted, joint engagements ...

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The Benefits and Pitfalls of Jointly Retained Engagements

July 14, 2020

When properly conducted, joint engagements may create a stronger perception of fairness and foster a conducive climate for settling financial matters. Chartered Business Valuators (“CBV”) ...

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COVID-19: Taking into Account Post-Separation Declines in Value: Serra v. Serra

May 11, 2020

This is the seventh blog in Davis Martindale’s “Covid-19 Mini Series”. In our previous Covid-19 blogs, we discussed: The timeline of the build up to ...

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COVID-19: Implications for Family Law Matters – Income for Support

May 7, 2020

This is the sixth blog in Davis Martindale’s “Covid-19 Mini Series”. In our previous Covid-19 blogs, we discussed: the timeline of the build up to the ...

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COVID-19: Valuation Techniques

May 4, 2020

This is the fifth blog in Davis Martindale’s Valuations and “Covid-19 Mini Series”.   In our previous Covid-19 blogs, we discussed: the timeline of the build ...

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COVID-19: Forecasting During Covid-19 without a Crystal Ball

April 30, 2020

This is the fourth blog in Davis Martindale’s “Covid-19 Mini Series”.  In our previous Covid-19 blogs, we discussed: the timeline of the build up to ...

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