Introduction to Business Valuation
This program will cover the “basics” of family law business valuation for family law attorneys with little to moderate experience.
By the end of the program, participants will be able to:
- Explain how California marital property characterization rules apply to business interests;
- Identify the different types of valuation services an expert is able to offer;
- Evaluate the necessity of obtaining a formal valuation;
- List the most common business valuation approaches used by forensic accountants in family law cases;
- Explain the impact of a business owner’s payments of personal expenses through a community property business; and
- List the ways in which goodwill is analyzed and measured for purposes of business valuation in divorce.
SCBA Members: $85 | Barristers Club (1st 5 yrs. of practice): $65 | Public: $100 | Students: $20
For the comfort of our guests, a limited number of in-person seats are available. If you wish to attend in-person, we suggest notifying our office at your earliest convenience to reserve your seat. Walk-ins will be admitted as space allows. In-person registrations expire at the start of the presentation. We do ask that you arrive promptly; otherwise your reserved seat may be given to a walk-in attendee. In-person reservations are non-refundable unless cancelled prior to 3 pm one business day prior to the presentation. All registrations are assumed to be remote unless otherwise stated. To reserve your seat for the in-person option, please contact Ann Horn at Ann@SonomaCountyBar.org or (707) 542-1190 ext. 100 to transfer your remote registration to in-person.
Theodore D. Israel, CPA, ABV, CFF
Israel Frey Group, LLP
Ted Israel has been in public accounting since receiving his B.S. in Accounting from Golden Gate University in 1976. In addition to being a licensed California CPA, Ted also holds the Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) designations from the American Institute of CPAs (AICPA). Ted is an emeritus member of the California Society of CPAs Forensic Services Section Steering Committee, past chair of the California Society of CPAs Business Valuation Section and served on the AICPA’s Business Valuation Committee (2015-2017). He has authored numerous articles on business valuation and is on the Editorial Advisory Board of Business Valuation Update. From 1982 to 1994 he served on the part-time faculty of the Department of Management Studies at Sonoma State University. Ted has spoken on business valuation and forensic accounting topics for the AICPA, California, New York and Arizona State Societies of CPAs, American Society of Appraisers, the California Judicial Council, Business Valuation Resources, American Academy of Matrimonial Lawyers, Association of California Family Law Specialists and several local Bar Associations. He also served as a certification instructor for the National Association of Certified Valuators and Analysts (NACVA) from 2006 to 2007. Ted provides business valuation consulting and expert witness services in a variety of contexts including estate and gift matters, mergers and acquisitions, Family Law and corporate dissolutions including court appointments.
Lawrence A. Moskowitz
Perry, Johnson, Anderson, Miller & Moskowitz, LLP
Larry Moskowitz was admitted to the California State Bar in 1977. He has practiced family law in Sonoma County since 1984. He is a Fellow of the Academy of Matrimonial Lawyers (AAML), a former President of the Northern California Chapter of AAML, and a former member of the AAML National Board of Governors. Larry is also a Fellow of the International Academy of Family Lawyers (IAFL) and is a member of the International Academy’s U.S. Chapter Board of Managers. He’s previously been a member of the Executive Committee of the Family Law Section of the State Bar of California and the Editor of the Section's quarterly publication, the Family Law News. He has served on the Sonoma County Bar Association Family Law Section Steering Committee, which he chaired in 1992. Larry has been a CLE presenter at programs sponsored by CEB, the Medi-Legal Foundation, the Sonoma County Bar Association, Sonoma County Legal Aid, ACFLS, and the American Academy of Matrimonial Lawyers. He's also been listed in "The Best Lawyers in America" since 2007, and named Best Lawyers’ Santa Rosa Family Law Attorney of the year for 2017 and 2023.