At our next meeting on Thursday January 3, 2013, Lou Pereira will be presenting Business Valuation in Divorce
This presentation will cover Business Valuation in the context of divorce cases. The discussion will include:
· The basics of Business Valuation for small privately held companies and professional practices.
· What constitutes a business ownership interest?
· Divorce case law in Massachusetts regarding business ownership interests.
· Personal Goodwill – what it is and how it is treated in divorce.
· How to pay-off the exiting party
Our presenter will be Lou Pereira, a Principal with Merrimack Business Appraisers in North Andover, Massachusetts. He has over 21 years of experience as a business appraiser and intermediary. He has been accepted as an expert witness and testified regarding the value of ownership interests in small private companies in Norfolk Probate and Family Court and Middlesex Probate and Family Court. His professional credentials include:
· MBA – Master of Business Administration, Babson College.
· ASA - Accredited Senior Appraiser, American Society of Appraisers
· CBA - Certified Business Appraiser, Institute of Business Appraisers
· CBI - Certified Business Intermediary, IBBA
· Faculty Member, American Institute of Certified Public Accountants
Mr. Pereira is also a faculty member at Fitchburg State University and Southern New Hampshire University where he teaches degree credited courses in accounting and finance.