CALIFORNIA FAMILY LAW
...Business Interests
......Valuation Issues

• Agreements Between Owners
• Change Due to Postseparation Efforts
• Closely Held Corporations
• Date of Valuation
• Difficulty in Obtaining Information
• Factors to Consider/Elements
• Law Firms
• Methods of Valuation/Definitions
• Not Required if Divided In-Kind
• Offers to Sell or Purchase
• Setting Value to Equalize C/P Division
• Undisclosed Earnings
• Valuation Uncertain