MUM Analysis: Allocating Goodwill Personal vs. Enterprise
Miles Mason, Sr. JD, CPA, joins Kurt Myers, Rob Vance, and Rhonda Sides to discuss the Multi-Attribute Utility Model (aka “MUM”) which is an analytical approach to allocating personal (or professional) goodwill and enterprise goodwill for privately held businesses. Robert Vance, Forensic & Valuation Services, defines MUM for the TSCPA valuation panel & walks them […]
Read More»Goodwill in Professional Practice Valuation
Miles Mason, Sr. JD, CPA, joins Kurt Myers, Rob Vance, and Rhonda Sides to discuss the Lunn Case, a sole proprietor whose dental practice did not receive goodwill in the court’s business valuation. How to argue against Tennessee case law, use business theory to your advantage, and operate a case from an outcome-oriented perspective. From […]
Read More»Business Valuation: Eberting, Goodwill & Reports
Miles Mason, Sr. JD, CPA, joins Kurt Myers, Rob Vance, and Rhonda Sides to discuss the Eberting Case, a sole proprietor whose dental practice received implied goodwill in the court’s business valuation. Topics an expert witness should focus on in a case, goals of a business valuation report, and tips for expert witnesses looking to […]
Read More»Since Preschool Not “Educational” Decision, Mom Can’t Be Held in Contempt for Unilateral Choice
Tennessee child custody case summary and contempt. Stuart Richard James, III v. Stephanie Lynne James The husband and wife in this Shelby County, Tennessee, case were the parents of two children when they divorced in 2019. The marital dissolution agreement (MDA) provided that all major decisions, including education, were to be made jointly. In 2020, […]
Read More»Dad Still Faces Contempt Charges, Despite Claim of Double Jeopardy
Tennessee child custody modification and contempt case summary. Abigail Lynn Sevigny v. Warren Maxwell Sevigny The husband and wife in this Davidson County, Tennessee, case were married in 2014 and divorced in 2021 with one minor child. They entered into a marital dissolution agreement (MDA) which included a 529 educational account for the child. In […]
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