CHAPTER 10 The Closely Held Business
| Jurisdiction | United States |
| Publication year | 2021 |
§ 10.01 The Business Started During Marriage
[1] The Business as Marital Property
[2] Rents and Profits
[3] Increases in Value During Marriage
[4] Valuing the Marital Property Business
[a] In General[5] Dividing the Business at Divorce
[b] Valuation Techniques
[c] Various Possible Discounts
[i] Discount for Taxes[d] Time of Valuation
[ii] Discount of Lack of Marketability and Lack of Control
[6] Valuing the Business and Assuming the Owner Will Not Operate a Competing Business
[7] Non-Profit Corporations
[8] Issues Arising When the Business Is Sold Before Divorce
§ 10.02 The Separate Property Business
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