Strategic Value of a Business in Divorce Settlements.

The article focuses on the standards for the business valuation in the divorce settlements under the U.S. family law. Topics discussed include Appeals and Review Memorandum (ARM) 34 issued by the U.S. Internal Revenue Service (IRS) related to business valuation, use of use fair market value as the standard of business value and a case Jane A. Doe v. John B. Doe in which court ruled the stock Company Dotcom, an Internet start-up by John B. Doe, was valued and Jane receive cash in settlement.