FVC2412. All in the Family—Related Party Companies in Divorce

Karolina Calhoun and Kevin Segler will cover all things related party in divorce valuation, including entity structure issues, multilayering with discounts, and tracing marital versus separate asset ownership with complex multi-entity ownerships. We will also discuss related parties in the business and said impact on ownership, valuation, and division—including the consideration of classes of stock in division, such as GP versus LP or voting versus nonvoting.

Learning Objectives:

• Assess the complexities of related party issues in a marital dissolution.
• Interpret examples of multi-layered entity ownership and potential issues.
• Evaluate the impacts from these situations on property division and other considerations.