Complex Property and Asset Issues in Divorce: Business Valuation and Equity Rights

Property division in divorce seems simple, but some property is difficult to identify, quantify and divide. This webinar addresses two of the more complex types of property: (small) business ownership and future ownership rights such as stock options that are subject to equitable division.

When one spouse owns an ongoing business, counsel must examine a number of nuanced factors. A business that existed before the marriage may not be marital property--or there may be a marital interest in the business, if, for example, the business was in its infancy before the marriage and grew as a result of marital efforts.

If the business is marital property, counsel must examine how the property should be valued and how to pay the spouse receiving compensation (as opposed to keeping the business). An immediate cash payment is one solution, but the resources may not be available to do that.

Stock options present quandaries based on if and when the options have vested, and when they may be exercised. There might be theoretical present economic value, but that may differ greatly from the value upon exercise.

Listen as our geographically diverse panel discusses the general principals concerning these subjects and seeks to identify differences in the laws of various states. These are complex issues and this webinar presents the tools to analyze them.

1. Business valuation
   1. General principles of business valuation
   2. Factors in a divorce case: what existed pre-marriage; what was the gain during a marriage
2. Stock options
   1. Are they marital property
   2. How to value
   3. When to distribute

The panel will review these and other relevant matters:

• Business valuation concepts and methods
• Whether a business is a marital asset
• How to transfer some of the value between spouses
• Whether stock options are marital assets with a value that can be determined
• How to transfer stock option value between spouses