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Valuation Blog

Westbrook v. Westbrook and Duplication in the Second Department
October 9, 2018

Did the Second Department Appellate Division’s August 29, 2018 decision in Westbrook v. Westbrook, 2018 Slip Op 05956 [164 AD3d 939],…

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Is Your Real Estate Too Valuable for Your Business?
September 9, 2018

The Real Estate Paradox Location, location, location…the old mantra for real estate still holds true for many owned business facilities.  When…

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Majauskas Formula Not Well Suited for Division of Defined Contribution Plans
May 14, 2018

On May 10, 2018 the Appellate Division, Third Judicial Department, in Carlson v. Dorsey, upheld the right of Suzanne Carlson’s estate…

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The Inequity of Keane: A Call for Reform
February 13, 2018

Say what you will about O’Brien v. O’Brien’s concept of enhanced earnings capacity as a marital asset, the notion of value being…

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Second Department Divorce: 26-Year Marriage, 25% Distributive Award, 8 Years Maintenance
February 13, 2018

In Culen v. Culen, 2018 NY Slip Op 00541, the Second Department Appellate Division upheld the decision from Westchester County Supreme…

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Build to Serve or Build to Sell? Funeral Service Retirement Challenges
August 11, 2017

The Funeral Services Industry, perhaps the second-oldest profession, has been around for ages and, until science conquers mortality, will continue in…

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Wife Entitled to Half of Retirement Assets, 35% of All Others, and Eight Years of Maintenance in 25-Year Marriage
June 26, 2017

Although the 1st Department Appellate decision, R.S. v. B.L., 2017 NY Slip Op 05156, doesn’t specify the income of the parties,…

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Double Housing Expenses in Child Support Award – Third Department
April 22, 2017

In Arthur v. Arthur, 2017 NY Slip Op 01608 (3rd Dept.), the Court held that appellant husband was not entitled to…

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Can Reliance on A Key Person Reduce The Value of A Business?
April 14, 2017

In an article published by the National Association of Certified Valuation Analysts, Steve Egna presents a statistical analysis supporting the existence…

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High Income Divorce – Third Department
January 4, 2017

In this era of formula-driven child support and spousal maintenance awards (at least for post-January 2016 divorces), it is interesting to…

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