• videocam Live Webinar with Live Q&A
  • calendar_month July 29, 2026 @ 1:00 PM ET/ 10:00 AM PT
  • signal_cellular_alt Advanced
  • card_travel Family Law
  • schedule 90 minutes

Advanced Business Valuation in Divorce: Expert Reports, Goodwill, Income, and Trial Strategy

About the Course

Introduction

This CLE webinar will explore advanced business valuation issues in matrimonial cases. The faculty will discuss how to evaluate expert reports, identify weaknesses in valuation assumptions and methodologies, and work more effectively with valuation and forensic accounting experts in family law contexts.

Description

Business valuations can catalyze settlement, advance or weaken the clients' support position, and determine trial outcomes in high-asset divorce or other family law matters. Counsel must understand how experts value income-producing assets, including closely held businesses or professional practices. Effective representation requires that counsel be able to assess the valuation choices that impact marital property division and that underlie any income analysis, goodwill, discounts, or double-counting arguments.

Listen as our authoritative faculty examines advanced business valuation issues in matrimonial practice, including standards of value, valuation approaches, financial statement adjustments, goodwill, discounts, income and support overlap, discovery, and expert testimony strategy.

Presented By

Grace M. Borrino
Partner
Abrams Fensterman

Ms. Borrino is a Partner at Abrams Fensterman, LLP and a highly regarded matrimonial and family law attorney who has dedicated her practice exclusively to family and matrimonial law matters since 2010. Known for her practical guidance, litigation experience, and deep involvement within Brooklyn’s legal community, she represents clients navigating some of life’s most significant personal and financial challenges, including divorce, child custody disputes, post-judgment litigation, prenuptial agreements, and complex family law matters. Ms. Borrino regularly advises individuals and families on sophisticated matrimonial matters involving financial disclosure, equitable distribution, custody and parenting disputes, spousal support, and marital agreements, including pre-nuptial and post-nuptial agreements.


Reuben Gottlieb, Esq., CPA, CVA, MS - Forensic Accounting
Managing Director
MSG Accountants Consultants & Business Valuators

Mr. Gottlieb is a Managing Director at MSG, where he oversees forensic accounting investigations, business valuations, and economic damages analyses in complex commercial and matrimonial disputes. He brings an unusual combination of credentials to this work: he is a licensed attorney, a certified public accountant, and a certified valuation analyst, which gives him a fluency in both the financial analysis and the litigation process that most forensic consultants simply do not have. Mr. Gottlieb's work covers the full scope of the firm’s litigation support practice. He conducts and supervises business valuations of closely held companies, prepares economic damages calculations in commercial disputes, and leads forensic investigations involving allegations of fraud, asset dissipation, and financial misreporting. Mr. Gottlieb also plays a central role in expert report preparation, deposition and trial support, and the development of rebuttal analyses targeting opposing experts’ methodologies and conclusions. He has provided expert testimony and lectures regularly on financial and tax matters in divorce litigation, presenting to organizations including the American Bar Association, BARBRI, the Suffolk County Bar Association, and Strafford Webinars.

Credit Information
  • This 90-minute webinar is eligible in most states for 1.5 CLE credits.


  • Live Online


    On Demand

Date + Time

  • event

    Wednesday, July 29, 2026

  • schedule

    1:00 PM ET/ 10:00 AM PT

I. Advanced valuation issues in matrimonial cases

II. Standards of value, premises of value, and valuation dates

III. Business valuation approaches and methodology choices

IV. Financial statements, tax returns, and normalization adjustments

V. Reasonable compensation, cash flow, and income analysis

VI. Personal goodwill, enterprise goodwill, and professional practices

VII. Discounts, pass-through entities, and ownership restrictions

VIII. Double counting, support, and property division

IX. Discovery, expert reports, and trial strategy

The panel will review these and other key issues:

  • Valuation questions that drive matrimonial case strategy
  • Standards of value, premises of value, and valuation dates
  • Business valuation approaches for closely held companies and professional practices
  • Reasonable compensation, normalization adjustments, and owner discretionary expenses
  • Personal goodwill, enterprise goodwill, and transferability
  • Pass-through entities, discounts, and liquidity issues
  • Avoiding double-counting between business value and support
  • Discovery, expert reports, admissibility, and cross-examination strategy