Originally published in FAMSEG: The Family Law Section eNews (February 2026), a publication of the Family Law Section of The Florida Bar. Republished by the author. Time and time again, a sophisticated client walks into our office having done their research on business valuations for divorce in the State of Florida. Depending on who you ask, you may hear, “The business is nothing without me!” or “The business runs itself!” Oftentimes, this conversation is premature, as it is

Jason Soman of Soman Forensics explains the difference between a Calculation of Value and a full Valuation, and how family lawyers can choose the appropriate business valuation approach for divorce cases.

What happens to a business in a New York divorce? Jason Soman and NYC matrimonial attorney Ian Steinberg, Esq. explore business valuation, financial considerations, and key issues business owners and their spouses should understand when navigating divorce.

A common business valuation mistake is treating asset and stock sales the same when applying the market approach. Soman Forensics explains why the distinction matters when determining the value of a company’s stock.

Discover how Soman Forensics & Valuation CPAs “looks under the hood” of a business during divorce, examining financial records, management interviews, third-party information, and testimony to better understand a company’s true earnings and value.

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There are two different types of fair value in the context of a business appraisal. And no, they have nothing to do with each other. Statutory Fair Value – Definitions of fair value vary by state, but generally, fair value is the appropriate standard of value for shareholder oppression disputes and in divorce in some states. Fair value generally considers the value of a business interest to be equal to the proportionate share of the enterprise with no diminution in value for

Should a discount for lack of marketability (DLOM) apply to a 100% controlling interest in a privately held business? Jason Soman of Soman Forensic and Valuation CPAs examines this debated business valuation issue, including arguments for and against applying a DLOM to a controlling interest.