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Family Law ISBA April 2018 Published Article

Personal goodwill: Can we limit the subjectivity?

Authored By: James S. Arogeti, CFA, Co- Author (s): Tony Garvy, ASA , Justin Pelock, CVA

Goodwill is a catch-all term.  It is an expression used by professionals and academics to recognize a company’s value above its tangible assets.  In accounting, it is only recognized after a transaction occurs.  In finance, it recognizes the premium paid for potential future earnings.  In family law
matters, goodwill is a potential marital asset.

Family Law April 2018/VOL 61/ NO. 10