Divorce and Distribution of Hard to Value and Non-Transferrable Business Interests

Navigating Valuation and Distribution Methods and Complexities

Recording of a 90-minute CLE webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
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Conducted on Tuesday, May 21, 2013

Recorded event now available

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Course Materials

This CLE course will prepare family law counsel on the distribution of hard to value and non-transferable business interests in limited partnership and other entities in the context of divorce. The panel will outline ways to address distribution issues and suggest language to include in the marital settlement agreement.


Complex valuation and distribution issues arise when a divorce involves a spouse who has an interest in a limited partnership or other business investment entity, hedge fund or private equity fund.

Difficulties in valuing these interests create significant asset distribution issues. Counsel must understand the unique attributes of non-transferable and hard to value interests, and how to deal with the valuation and distribution issues in the context of divorce.

If these assets cannot be valued, practitioners should recognize ways to treat these interests in a divorce. If the interests cannot be transferred to or divided with the other spouse, counsel should identify other available options, such as setting up a post-divorce entity for distribution.

Listen as our panel, comprised of a family law attorney and financial experts, discusses and explains the challenging issues that arise within the divorce context when the marital estate includes non-transferable business interests. The panel will offer options for settlement and review drafting language in the settlement agreement.



  1. Types of entities often create valuation and distribution issues
  2. What makes the interest difficult to value
  3. How and why distribution issues arise
  4. Drafting language suggestions in settlement agreements


The panel will review these and other key questions:

  • What types of business interests often create valuation and distribution issues in divorce?
  • What valuation complexities should counsel be cognizant of for these types of interests within the divorce context?
  • What settlement options are available for distribution for non-transferable business interests?

Following the speaker presentations, you'll have an opportunity to get answers to your specific questions during the interactive Q&A.


Gerald L. Shoemaker, Jr.
Gerald L. Shoemaker, Jr.

Hangley Aronchick Segal Pudlin & Schiller

He concentrates his practice in domestic relations issues, including equitable distribution, alimony, custody and...  |  Read More

Stacy P. Collins
Stacy P. Collins

CPA/ABV, CFF, Managing Director
Financial Research Associates

She specializes in business valuation and related issues. She is a frequent speaker and author on business valuation,...  |  Read More

Sandra R. Klevan
Sandra R. Klevan

CPA/ABV, CFF, Managing Director
Financial Research Associates

Her focus is on business valuation, litigation support and forensic accounting. She is a member of the Financial and...  |  Read More

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