Common Questions About Valuing Goodwill in Divorce Proceedings

ARTICLE | July 09, 2026

When a closely held business is part of a marital estate, goodwill can become one of the most disputed issues in a divorce settlement. As a valuable intangible asset, goodwill has the potential to significantly affect the outcome of property division - but whether it qualifies as a marital asset depends on state law, legal precedent, and the specific facts of the case. There are also two distinct types of goodwill to consider: business goodwill, which belongs to the entity itself, and personal goodwill, which is tied to an individual owner's skills, reputation, and relationships. Understanding the difference matters. Read the full article here.

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