In a marital dissolution, most of a couple’s assets and liabilities are valued, regardless of whether a state follows equitable distribution or community property rules. Frequently, one of the assets included in the marital estate is an interest in a closely-held business, and it is typical to have the business or business interest valued. Since marital dissolution laws vary significantly from state to state, it helps to be familiar with the rules of the state in which the divorce takes place. For example, in some states, goodwill associated with a professional is excludable from distribution, while in other states it is includable. At Trugman Valuation, we have experience working across many state boundaries to allow us to work with the local attorney on the state-specific valuation issues that may arise.