Family Law ISBA April 2018 Published Article
Personal goodwill: Can we limit the subjectivity?
Authored By: James S. Arogeti, CFA, Co- Author : Tony Garvy, ASA
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.