CALIFORNIA FAMILY LAW
...Business Interests
......Valuation Issues
.........Factors to Consider/Elements

• Abnormal Years/Trends
• Accounts Receivable/Work in Progress
• Agreements Between Owners
• Contingent Fee Cases
• Covenant Not to Compete
• Debts Related to Business
• Goodwill/Going Concern Value
• Long Term Employment Contract
• Loss of Major Customer
• Minority Interests
• Tangible Assets
• Tax-Effect on Value