Today on ValuationPodcast.com, we’re diving into one of the most cautionary valuation cases you’ll ever read.

Handshake deals. Huge jury verdicts. And a $54 million award that collapsed on appeal.

I’m joined by attorney and legal scholar Kelly Lise Murray to unpack Kay v. Yasowitz, a Texas appellate decision that sits right at the intersection of divorce, business valuation, IP transfers, restructuring, and derivative claims.

This case started as a divorce. It turned into a two-week jury trial over a startup. It resulted in a nine-figure business valuation. And then the appellate court reversed it — largely because of one early memorandum of agreement drafted without proper valuation or legal structuring.

If you’re a business owner, valuation expert, divorce professional, mediator, or financial advisor — this episode is a masterclass in what can go wrong when critical assets are negotiated without the right team at the table.

5 Key Takeaways:

Early Agreements Can Control Everything

A single memorandum of agreement negotiated at the beginning of divorce — without proper legal and valuation structure — dictated the outcome years later.

Intellectual Property Transfers Are Not “Simple Restructuring”

Divesting IP for zero value fundamentally changes damage analysis. The appellate court relied heavily on this fact.

Valuing the Wrong Entity Can Destroy a Case

The wife’s expert valued the post-divorce successful company rather than the original marital business — a fatal flaw on appeal.

Derivative Claims Require Proper Damage Theory

Even when standing is established, failure to prove legally supported damages will collapse the verdict.

Courts Don’t Rescue Bad Deals

If you agree to unfavorable terms in divorce — even low-information deals — courts generally enforce them.

Q&As from the episode:

1. What happens if a business is valued incorrectly in court?

If the wrong entity is valued or the damage model does not align with legal standards, appellate courts can reverse the verdict for legal insufficiency.

2. Can a divorce agreement affect later business litigation?

Yes. A divorce memorandum of agreement can function as a binding contract that controls future ownership, restructuring, and damage claims.

3. What is a derivative claim in business litigation?

A derivative claim is brought by a shareholder or member on behalf of the company for harm done to the company itself.

4. Why are startup valuations risky in divorce cases?

Startups involve speculative projections, intellectual property, and restructuring issues, making valuation highly sensitive to structure and legal framing.

5. Can intellectual property be transferred for zero value?

Yes, but doing so may eliminate future damage claims tied to that IP if the transfer was contractually required.

Kelly Lise Murray

https://divorcethishouse.com/

https://vettingthehouse.com/faculty/

https://www.linkedin.com/in/kellylisemurray/

Melissa Gragg

https://www.valuationmediation.com/

https://www.youtube.com/@BusinessValuationStL

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Today I’m joined by Peter Anderton, a UK-based leadership expert who helps senior executives cut through the noise to transform their organizations, their teams, and their lives.

This episode tackles a powerful leadership shift that directly impacts business value: “Deliver the team, not the result.” We break down why founders become the bottleneck, how that hurts culture and performance, and why it can also ding your valuation when it’s time to sell.

Leadership has been massively overcomplicated — but the shift that matters most is simple: your job isn’t delivering the result, it’s delivering the team who delivers the result.

5 Key Takeaways

1. Focusing only on results makes you the bottleneck.
    If you’re always the rescuer, you create a team that always needs rescuing.
2. Your real deliverable is the team.
    Results matter, but the leader’s job is building a team that can deliver results without founder dependency.
3. Founder dependency hurts valuation and saleability.
    Buyers discount businesses that unravel when the owner steps away.
4. You can’t change your team’s behavior—you can only change yours.
    The team becomes a reflection of the leader: clarity, consistency, focus, and accountability start with you.
5. Protect daily time for team-building to create momentum.
    Even 30 minutes a day (or 90 minutes for the 80/20) invested in coaching, clarity, feedback, and alignment compounds fast.

Q&As from the episode:

Q1: What does “deliver the team, not the result” mean in leadership?
A: It means the leader’s job is to build and develop a team that can deliver results consistently—rather than the leader personally rescuing every problem to hit outcomes.

Q2: Why do founders become the bottleneck in their business?
A: Founders become the bottleneck when they stay involved in every decision, fix every issue, and rely on personal performance instead of building team capacity and ownership.

Q3: How does founder dependency affect business valuation when selling?
A: If the business depends on the founder to function, buyers see higher risk and lower scalability—so they reduce the price because the company may fall apart without the owner.

Q4: What are the two key leadership mindset shifts?
A: Rule #1 is “It’s not about you” (your job is building the team). Rule #2 is “It’s only about you” (you change the team by changing your own behavior first).

Q5: How can a leader improve team performance without micromanaging?
A: Create clarity, coach outcomes, give feedback, and invest consistent time in the team—so they build confidence and capability without needing constant rescue.

Connect with Peter on LinkedIn

Peter's website

Melissa Gragg

https://www.valuationmediation.com/

https://www.youtube.com/@BusinessValuationStL

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Today I’m joined by Jeff Condren, an advisor to family business owners in the Chicagoland area who specializes in next-generation transitions and building the right team to make those transitions successful.

In this episode, we’re digging into a topic that doesn’t get talked about enough: how valuation decisions shape the entire family wealth system — from retirement planning and risk balancing, to succession, fairness among siblings, taxes, and even family harmony.

5 Key Takeaways

1. Valuation is a family systems decision, not just a number.
    How you value the business influences retirement planning, sibling expectations, governance, and future conflict.
2. Regular valuations prevent stalled deals and “money left on the table.”
    Overvaluing can kill interest; undervaluing can cost millions — being prepared protects leverage.
3. Business risk changes how owners invest outside the business.
    Many owners take big risk inside the company, then prefer a more conservative investment portfolio to balance total risk.
4. Next-gen transitions require early exposure, not holiday dinner conversations.
    Families need a multi-year plan to share information, clarify values, and create ownership structures that don’t explode later.
5. The right accountability team reduces taxes and reduces family conflict.
    Coordinated planning with a CFO/treasurer, CPA/auditor, estate planner, financial advisor, and valuation expert prevents legal, tax, and sibling-war landmines.

Q&As from the episode:

Q1: Why do family business owners need regular business valuations?
A: Regular valuations help owners set a realistic price if a buyer approaches, avoid over- or undervaluing the company, and plan retirement and succession with credible numbers.

Q2: How does business valuation affect family wealth planning?
A: The valuation influences estate planning, gifting decisions, tax strategy, portfolio risk, and how “fair vs. equal” is structured among children and heirs.

Q3: What happens if a business owner undervalues their company during a sale?
A: Undervaluing can leave millions on the table, weaken negotiating power, and create a sale price that doesn’t match the real economic value of the business.

Q4: Why do business owners delay succession planning?
A: Many owners are emotionally attached to the business, unsure what they’ll do after exiting, and focused on day-to-day operations instead of long-term transition strategy.

Q5: Who should be on the team for a family business transition?
A: Typically: an internal CFO/treasurer, an external CPA/auditor, a valuation expert, an estate planner, and a financial advisor to coordinate taxes, ownership, and post-sale planning.

LinkedIn: https://www.linkedin.com/in/condren/

Website: https://www.mesirow.com/bio/jeff-condren

Jeffrey Condren is a Senior Vice President and Wealth Advisor in Mesirow Wealth Management. With two decades of experience in the financial industry, Jeff has solidified his reputation as a seasoned expert in wealth management and financial planning.

Jeff joined Mesirow in 2015 and has 20 years in the financial services industry. Throughout his career, he has provided invaluable guidance to a diverse clientele, navigating them through various economic landscapes and market fluctuations.

Melissa Gragg

https://www.valuationmediation.com/

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Today I’m joined by Emily Bouchard — family transition specialist, author, and speaker — and we’re going beyond the numbers. Our topic is: Before the Sale: Building Trust Around Family, Money, and the Next Generation.

Because when a founder-led or multi-generational company is heading toward a transition — whether it’s a sale, gifting, or passing leadership — it’s never just a transaction. It’s identity, legacy, fairness, transparency, and trust… all at once.

If your family business is thinking about “what’s next,” this conversation is for you.

5 Key Takeaways

1. A business sale is an identity event, not just a financial event. Founders often need emotional preparation for “who am I after this?”
2. Role clarity prevents resentment. Ownership, leadership, employment, and “perks” must be defined before trust fractures.
3. Transparency needs structure. Families need governance (owners council, board, family assembly) to decide who knows what, when, and why.
4. Fair isn’t always equal — but it must feel fair. Especially when some heirs work in the business and others don’t.
5. Capture the legacy before the doors close. After a clean sale, access ends — archive stories, artifacts, lessons, and values before you exit.

Q&As from this episode

Q1: What should a family business do before selling a company?
A: Before selling, families should align on legacy goals, clarify roles and ownership expectations, and set a communication plan so trust doesn’t break during the transaction.

Q2: Why do business owners regret selling their company after a sale?
A: Many owners regret selling because they weren’t emotionally prepared for the identity shift and loss of purpose that can happen within 6–12 months post-sale.

Q3: How do you build trust between siblings in a family-owned business?
A: Trust grows through transparency, clear governance, role definition, and shared agreements on distributions, perks, and decision-making—so assumptions don’t turn into resentment.

Q4: What’s the difference between fair vs equal in family business inheritance?
A: Equal means everyone gets the same. Fair means the structure reflects contributions, roles, and needs—especially when some heirs work in the business and others are passive owners.

Q5: When should you tell family members you’re planning to sell the business?
A: Families should start with shared values and legacy conversations early, then disclose sale discussions in a structured setting (like a family assembly) so everyone hears it at the same time.

Emily Bouchard:

https://emilybouchard.com/

As a fractional Chief Learning Officer and Family Dynamics Advisor for Family Offices and Financial Advisory Firms, I bring over 20 years of experience working with multigenerational families of wealth. My role is to empower clients and their advisors with knowledge and skills to maximize the benefits, while minimizing the pitfalls, associated with financial wealth. 

With a background in social work and marital and family therapy, I focus on the human, social, intellectual and spiritual capitals to make sure the financial capital is a force for good for families and the communities they love."

Melissa Gragg

https://www.valuationmediation.com/

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Welcome back to ValuationPodcast.com, where we explore business, valuation, and the human side of leadership.

In this episode, Melissa Gragg, financial mediator and valuation expert, is joined by Emily and Akasha for a powerful conversation on leadership, self-awareness, authenticity, and integration — and why these qualities matter more than ever in today’s rapidly changing world.

As AI, remote work, and global complexity reshape organizations, traditional leadership models are no longer enough. This conversation explores how leaders — especially in corporate, family business, and legacy environments — can evolve by becoming more self-aware, emotionally intelligent, and authentically human.

We discuss:

• Why leadership is shifting from control to connection
• The cost of inauthenticity and identity projection
• Masculine and feminine integration in leadership
• How vulnerability builds trust, innovation, and resilience
• Why seeing and being seen may be the most critical leadership skill of our time

This episode moves beyond tactics and metrics into the inner development work required to lead people — not just systems.

If you’re a leader, advisor, family business owner, or someone navigating identity and purpose at work, this conversation will challenge and expand how you think about leadership.

5 Key Takeaways

1. The future of leadership is inner development
    Self-awareness, emotional intelligence, and authenticity are now essential leadership capabilities.
2. Inauthenticity has a real energy cost
    Leaders burn out by maintaining identities that don’t reflect who they truly are.
3. Leadership is about seeing and being seen
    Trust, influence, and collaboration grow when people feel genuinely recognized.
4. Integration beats polarization
    The most effective leaders integrate masculine and feminine qualities rather than suppressing either.
5. Safe spaces unlock innovation and growth
    Psychological safety allows people to take risks, share perspectives, and lead as whole humans.

Q&As from the episode:

Q1: Why is self-awareness important for leadership today?
 A: Self-awareness allows leaders to adapt, communicate effectively, and build trust in increasingly complex and human-centered environments.

Q2: How does authenticity impact leadership effectiveness?
 A: Authentic leaders use less emotional energy managing perceptions, which leads to better decision-making, resilience, and team engagement.

Q3: What role does emotional intelligence play in modern leadership?
 A: Emotional intelligence enables leaders to navigate conflict, motivate teams, and create cultures of psychological safety and collaboration.

Q4: Why are traditional leadership models failing?
 A: Models based on control, hierarchy, and suppression don’t align with today’s need for connection, adaptability, and meaning.

Q5: How can leaders create safer, more innovative teams?
 A: By modeling vulnerability, validating diverse perspectives, and encouraging curiosity over certainty.

Q6: What does it mean to lead as a whole human being?
 A: Leading as a whole human means integrating personal values, empathy, awareness, and purpose into professional leadership roles.

https://emilybouchard.com/

https://www.cultivatingleadership.com/

https://www.valuationmediation.com/

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Welcome to ValuationPodcast.com—your go-to resource for navigating the world of business growth and valuation. I’m Melissa Gragg, a financial mediator and business valuation expert in St. Louis, Missouri.

In this episode, I sit down with Paige Wiest, CEO of Tree Ring Digital, to uncover one of the biggest blind spots business owners face today—digital asset ownership, continuity, and valuation.

If you think “I know where my website is,” or “my marketing team handles that,” this conversation will open your eyes. Paige breaks down the hidden digital assets that can make or break your valuation, delay due diligence, trigger legal conflicts, or even destroy a deal entirely.

We talk about:
✔️ What digital assets actually are (it’s far more than a website)
✔️ Why owners lose control of their online presence without realizing it
✔️ How digital chaos affects valuation, due diligence & post-transaction headaches
✔️ Business continuity, digital continuity & avoiding operational breakdowns
✔️ The rising importance of AEO (AI Engine Optimization)
✔️ How small oversights—like a past employee’s phone number—can cost you thousands

⭐ 5 Key Takeaways

1. Most business owners do NOT own or control all their digital assets. Logins, domains, hosting, ad accounts, social profiles, CRMs, and tools are often scattered, vendor-owned, or tied to former employees.
2. Due diligence can break down without digital asset clarity. Buyers lose confidence when ownership is unclear—leading to retrades, lower valuations, or stalled deals.
3. Digital continuity is as critical as operational continuity. If a vendor disappears or an employee leaves, businesses can lose access to websites, analytics, systems, or customer funnels.
4. AI-driven search (AEO) will not replace SEO—but requires a clean, authoritative digital foundation. Without SEO fundamentals and trustworthy structured data, AEO strategies fall flat.
5. Digital asset audits need to happen BEFORE going to market. Fixing gaps can take months (or legal battles), so owners should inventory and secure everything early.

If you’re preparing for a sale, planning expansion, or simply want to protect what you’ve built, this episode gives you the blueprint to regain control of your digital empire.

Learn More & Download Paige’s Digital Asset Protection Checklist:
treeringdigital.com/valuation

Paige Wiese (W-ee-s) is the founder and CEO of Tree Ring Digital, a top-ranked Denver-based marketing agency that develops high performance websites and digital marketing strategies for businesses nationwide. With 16 years of industry experience, Paige has seen companies and CEOs struggle to manage and maintain their assets through growth or transition. She has
recently developed a proprietary digital asset management service to track and protect companies’ over 200 data points. Paige is a dedicated speaker and mentor on the topics of brand protection and business growth.

https://www.linkedin.com/in/paigewiese/
https://www.treeringdigital.com/


Connect with Melissa:
Melissa Gragg  
Expert testimony for financial and valuation issues  
Bridge Valuation Partners, LLC  
melissa@bridgevaluation.com  
http://www.BridgeValuation.com  
Cell: (314) 541-8163

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• Hybrid is the new normal: Galleries pair brick-and-mortar with online viewing rooms and consultative sales—especially effective when buyers already know an artist’s work.
• Human trust drives high-value sales: For five-figure (and up) works, collectors still want storytelling + expert guidance, not a one-click cart.
• Art fairs & real estate are squeezing the old model: Costs (booths, travel, staffing, leases) are pushing galleries to rethink where and how they sell.
• Buy for passion; manage like an asset: Most art won’t outperform financial markets. Enjoy it—and maintain it (storage, conservation, crating, insurance) and appraise periodically to support lending, gifting, or estate decisions.
• Women & next-gen are reshaping demand: More diverse boards and curators, social discovery, willingness to try lesser-known artists, and a trade/refresh mindset versus holding forever.

Q&As From Episode:

Q1: Are people really buying expensive art online now?
A: Yes—when they already know the artist or have an advisor guiding them. Online viewing rooms plus live consultant chats create enough confidence for significant purchases.

Q2: What’s the practical difference between décor and collecting?
A: Décor solves a design need (size, color, space). Collecting builds a point of view: artist research, provenance, condition, and a plan for care, documentation, and potential deaccession.

Q3: Is art a good investment?
A: For most buyers, buy for love, not ROI. A small slice of blue-chip work can appreciate, but markets are illiquid and costs (fees, storage, conservation) matter. Treat returns as a bonus.

Q4: How do artists move from $5k to $150k+ price tiers?
A: Consistent quality, institutional validation (exhibitions, collections), press, and strong gallery/advisor placement. Scarcity and sustained demand—not hype alone—support durable pricing.

Q5: What should families do with sizable collections?
A: Get periodic appraisals, document condition/provenance, budget for stewardship (storage, conservation, crating/shipping), and build an estate/legacy plan (donations, loans, or sales) so heirs aren’t forced into rushed decisions.

Connect with Ann: https://www.linkedin.com/in/ann-priftis/
Ann's website: https://clarkpriftisart.com/

Connect with Melissa:
Melissa Gragg  
Expert testimony for financial and valuation issues  
Bridge Valuation Partners, LLC  
melissa@bridgevaluation.com  
http://www.BridgeValuation.com  
Cell: (314) 541-8163

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• ESOP valuations don’t set the price—they establish the maximum fair market value trustees can pay.
• ESOPs can pay as much as private equity buyers, contrary to common belief.
• Complex ESOP-on-ESOP transactions require specialized structuring and valuation expertise.
• Financing typically comes from cash, bank loans, and seller notes (with attractive returns).
• ESOPs are a flexible exit strategy, not a lifetime commitment, offering both liquidity and employee benefits.
• Success depends on specialized advisors (valuation, legal, and lending) with deep ESOP experience.
• Growing demand for ESOPs is fueled by baby boomer business exits.
• Valuation professionals have opportunities for recurring ESOP work through annual valuations.

Q1: What is an ESOP and how does it work in a business sale?
A: An Employee Stock Ownership Plan (ESOP) allows a business owner to sell their company to employees through a trust. The trustee ensures the ESOP pays no more than fair market value, providing owners with liquidity, tax benefits, and a structured succession plan.

Q2: How is fair market value determined in an ESOP transaction?
A: A valuation advisor hired by the trustee analyzes the business and sets the maximum price the ESOP can pay. The trustee then negotiates with the seller, aiming for a price close to but not above that maximum.

Q3: Can ESOPs pay as much as private equity firms?
A: Yes. Contrary to common misconceptions, ESOPs often match or even exceed private equity offers. This surprises many owners who assume ESOPs undervalue companies.

Q4: How are ESOP transactions typically financed?
A: Most ESOP deals use a mix of company cash, bank loans, and seller notes. Seller financing often provides a strong return—sometimes around 12%—making it a valuable investment for owners post-sale.

Q5: Why are ESOPs growing in popularity right now?
A: The rise in ESOPs is driven largely by baby boomer business owners seeking succession options. Unlike short-term tax law booms, this trend is sustained by demographics and the need for liquidity.

Connect with Kelly Finnell:
https://execfin.com/team/kelly-o-finnell/
https://www.linkedin.com/company/efsesopconsultants/

Melissa Gragg is a seasoned financial mediator and business valuation expert with over 20 years of experience. She specializes in helping couples and business partners navigate complex financial disputes during divorce and separation. As the founder of Bridge Valuation Partners and a key member of The Divorce Allies, Melissa offers neutral, third-party services including business valuations, pension assessments, income analysis, and strategic settlement planning. 

Connect with Melissa:
Melissa Gragg  
Expert testimony for financial and valuation issues  
Bridge Valuation Partners, LLC  
melissa@bridgevaluation.com  
http://www.BridgeValuation.com  

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Scaling a business is never easy—especially when you’re also planning for an eventual exit. In this episode of ValuationPodcast.com, host Melissa Gragg talks with Mark Howley, seasoned CEO and strategist, about the biggest challenges business owners face when scaling and selling their companies.

They cover everything from chasing growth vs. focusing on profits, using debt wisely, building management teams, preparing for due diligence, and knowing when it’s time to sell. If you’re a business owner aiming to grow beyond $1M to $10M in revenue or preparing for a sale, this conversation is packed with insights you can apply right now.

Welcome to ValuationPodcast.com—your go-to resource for navigating the world of business growth and valuation. I’m Melissa Gragg, a financial mediator and business valuation expert in St. Louis, Missouri. In today’s episode, I’m joined by Mark Howley, financial strategist, CEO, and podcast host of The Mark Howley Show. 

Mark built, scaled, and sold his company and now shares candid insights on the real challenges of scaling, preparing for sale, and building businesses with lasting value. Whether you’re growing past the $1M mark, aiming for $10M+, or planning your exit, this conversation offers practical lessons every business owner needs.

Topics Covered:

• How to avoid “growth traps” and focus on profitability
• The right time to hire leadership and delegate control
• Why due diligence uncovers more than owners expect
• Good vs. bad debt in business growth
• The emotional side of scaling and selling

5 Key Takeaways

• Profit over Growth Hype – Scaling isn’t just about getting bigger; it’s about sustaining profitability and making calculated moves.
• Focus Over Diversification – Owners often get distracted by chasing too many markets; success comes from doubling down on core strengths.
• Build a Team That Replaces You – A business dependent on the owner has little transferable value; scalability requires strong middle management.
• Prepare for Due Diligence Early – Clean books, accurate inventory, and separation of personal vs. business expenses are non-negotiable for a successful sale.
• Timing Your Exit Is Critical – The best time to sell is when growth is strong, systems are in place, and the future looks promising to buyers.

Q&As

Q1: What is the biggest mistake business owners make when scaling?
A: Many chase growth at all costs, spreading into too many markets. The smarter path is focusing on profitable niches and building operational systems before expanding.

Q2: Why should owners prepare their business for sale even if they’re not selling?
A: Buyers want businesses that run without the owner. Pre-sale preparation—like clean financials, a strong team, and documented processes—makes a company more valuable and easier to run.

Q3: How can small business owners use debt wisely?
A: Debt is useful when tied to revenue-generating investments (like marketing or production capacity). It’s dangerous when used for overhead, perks, or non-essentials.

Q4: What surprises owners most during due diligence?
A: The depth of scrutiny. Buyers dig into financials, inventory, tax returns, and operations. Personal expenses hidden in the business often reduce value dramatically.

Q5: How do you know if it’s time to sell your business?
A: Compare the lump sum offer to expected profits over the next 5–10 years. If the offer provides greater certainty and value than holding, it’s likely the right time.

Connect with Mark Howley:
https://www.themarkhowleyshow.com/

Connect with Melissa:
Melissa Gragg   
https://www.valuationmediation.com/

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• Why baby boomer business owners must plan their exit strategy 3–5 years in advance
• How the Financial Bytes Method (Budgeting, Investing, Taxes, Exit, SOPs) makes scaling and selling less overwhelming
• The role of consultants in rebranding, restructuring, and maximizing valuation
• Why buyers want turnkey businesses with clean operations and strong culture
• How AI and technology can double your company’s value (or put it at risk if ignored)

📣 Why This Episode Matters

Every business owner will eventually face the question: Grow, sell, or shut down? Monica Garcia-Dougal explains how to approach this crossroads with clarity, confidence, and a proven framework. From managing your financials to creating a business that runs without you, this episode is packed with strategies to help you scale, sell, and stay ready.

Q1: What is the Financial Bytes Method?
A1: It’s Monica Garcia-Dougal’s five-step system—Budgeting, Investing, Taxes, Exit Strategy, and SOPs—that helps entrepreneurs scale and prepare their companies for sale.

Q2: Why should baby boomer business owners plan their exit early?
A2: With 2.3 million small businesses changing hands, early planning maximizes value, ensures succession, and prevents rushed decisions.

Q3: How do consultants increase business value?
A3: Consultants bring outside perspective, improve systems, and rebrand operations—often adding multiples to a company’s final sale price.

Q4: What makes a business most attractive to buyers?
A4: Buyers look for turnkey operations with clean financials, standard operating procedures, strong culture, and minimal reliance on the owner.

Q5: How can AI impact business valuation?
A5: AI helps streamline operations, cut costs, and expand growth. Companies that embrace it often boost valuation, while those that resist risk falling behind.

Scaling, Selling & Staying Ready: The BITES Method | Business Valuation Podcast Monica Garcia Duggal

Connect with Monica: 
http://infinitione.com/about-us
https://www.linkedin.com/in/monicagduggal/

Melissa Gragg is a seasoned financial mediator and business valuation expert with over 20 years of experience. She specializes in helping couples and business partners navigate complex financial disputes during divorce and separation. As the founder of Bridge Valuation Partners and a key member of The Divorce Allies, Melissa offers neutral, third-party services including business valuations, pension assessments, income analysis, and strategic settlement planning. 

https://www.valuationmediation.com
https://www.thedivorceallies.com
http://www.MediatorPodcast.com
https://www.ValuationPodcast.com

Connect with Melissa:
Melissa Gragg  
Expert testimony for financial and valuation issues  
Bridge Valuation Partners, LLC  
melissa@bridgevaluation.com  
http://www.BridgeValuation.com  
Cell: (314) 541-8163

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https://www.valuationmediation.com
https://www.thedivorceallies.com
http://www.MediatorPodcast.com
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2️⃣ Proper Documentation Protects Employers
Maintaining clear records of performance issues, warnings, and objective reasons for termination can greatly reduce the risk of wrongful termination claims.

3️⃣ Severance Agreements & Mediation Clauses Can Help
Offering severance with a release of claims or requiring mediation in contracts are proactive ways to resolve disputes before they escalate.

4️⃣ Treatment of Departing Employees Matters
How you handle terminations — including being respectful, not contesting unemployment, and giving neutral references — can deter former employees from pursuing claims.

5️⃣ DEI and Remote Work Laws Are Evolving
Shifts in the EEOC’s enforcement priorities around diversity programs and remote work accommodations mean employers need to stay informed and adjust practices accordingly.

This episode can answer these questions:

• What does “at-will employment” really mean for employers and employees?
• Can an employee still sue for wrongful termination in an at-will state?
• How can small business owners avoid wrongful termination lawsuits?
• What should be included in an employment contract for at-will employees?
• Are non-compete and non-solicitation agreements enforceable today?
• How does timing of termination affect wrongful termination claims?
• What documentation should employers keep before firing an employee?
• Can I include a mediation clause in an employment agreement?
• What are the new trends or changes in DEI and employment law?
• Should I offer a severance agreement to avoid employment lawsuits?
• How does the EEOC’s stance on DEI programs affect employers?
• What should employees do if they think they were wrongfully terminated?
• Do large or small businesses face more employment law claims?

Connect with Gary

Gary's Website

Melissa Gragg is a seasoned financial mediator and business valuation expert with over 20 years of experience. She specializes in helping couples and business partners navigate complex financial disputes during divorce and separation. As the founder of Bridge Valuation Partners and a key member of The Divorce Allies, Melissa offers neutral, third-party services including business valuations, pension assessments, income analysis, and strategic settlement planning. 

https://www.valuationmediation.com
https://www.thedivorceallies.com
http://www.MediatorPodcast.com
https://www.ValuationPodcast.

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We're speaking today with Mark Howley about small business success and exit strategies, and his passion is in talking about business, growing business, and public speaking. He also has a podcast that we'll talk about later, but today he's going to share his story about building a business with the exit in mind.

And quite frankly, you guys hear me talking about this a lot—not only how do you grow a business, start a business, and market a business, but if you're not thinking about the end in mind, then I think we get distracted by the pretty logos and all of the fun social media. But quite frankly, there's really a process of starting a business—and then, how are you going to exit or monetize it at the end?

Key Takeaways:

1. Build a Business You Understand Deeply

Mark emphasized the dangers of chasing business ideas you don’t know. He initially considered buying companies in industries he didn’t understand (like potato chips or trail mix) and quickly realized that deep domain expertise is crucial for long-term success. He succeeded by staying in the packaging industry where he already had knowledge, relationships, and leverage.

2. Bootstrap with Discipline and Realistic Expectations

Mark cut his salary by 40%, managed household expenses down to the diaper, and lived lean for four years while growing his company. His message: entrepreneurship is not glamorous at first. You need financial discipline, a clear budget, and the willingness to sacrifice comfort in exchange for long-term freedom.

3. Structure Your Business to Run Without You

One of the key factors that made Mark’s company valuable at exit was his team—not just his own leadership. Buyers aren’t looking to buy you; they want to buy a system with a team that can keep the business profitable after you're gone. Mark built a team with defined roles and documented processes that could operate without his daily involvement.

4. Expect the Sale Process to Be Grueling and Prepare for It

Selling a business is not a handshake deal. Mark shared how potential buyers will climb up your books, dig into every corner of your operation, and often reduce the final price in a "retrading" maneuver. He recommends having annual reviews, financial audits, and a strong attorney to survive due diligence and avoid getting steamrolled.

5. Know Your Value—Then Be Ready to Walk

When approached to sell, Mark didn’t bite at the first offer and wasn’t desperate to exit. This gave him negotiating power. He also warned entrepreneurs not to underestimate the emotional cost of letting go—or the financial risk if the buyer isn’t properly funded. His advice: Know your EBITDA, understand deal terms like holdbacks and earn-outs, and don’t sell unless the offer respects your value.

Connect with Mark - LinkedIn

Mark's Podcast and Website

Melissa Gragg
CVA, MAFF
Expert testimony for financial and valuation issues  
Bridge Valuation Partners, LLC  
melissa@bridgevaluation.com  
http://www.BridgeValuation.com  
http://www.ValuationPodcast.com  
http://www.MediatorPodcast.com  
https://www.valuationmediation.com  
https://www.thedivorceallies.com/
Cell: (314) 541-8163

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Resolving Partner Disputes: Effective resolution of partner disputes often requires pragmatic valuation approaches that balance simplicity and detail, avoiding overly complex or overly simplified analyses.

Clear Partnership Agreements: Ensuring that partnership agreements are clear and updated is crucial for preventing and efficiently resolving disputes, as vague or outdated terms often lead to conflicts.

Appropriate Valuation Methods: Selecting the right valuation methodology based on the specific business context and partnership dynamics is essential for producing fair and accurate outcomes.

Importance of Communication and Documentation: Open communication and thorough documentation throughout the valuation process are vital to ensure all parties understand and agree on the valuation approach and results, reducing potential conflicts.

Melissa Gragg CVA, MAFF
Expert testimony for financial and valuation issues  
Bridge Valuation Partners, LLC  
melissa@bridgevaluation.com  
http://www.BridgeValuation.com  
http://www.ValuationPodcast.com  
http://www.MediatorPodcast.com  
https://www.valuationmediation.com  
Cell: (314) 541-8163  

Michael Koeppel 
https://www.lakeletag.com/
Email: MKoeppel@LakeletAG.com
https://www.linkedin.com/in/michaelkoeppel/

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• What is a Fractional CFO?
• How can a Fractional CFO assist business owners?
• How can a Fractional CFO play a strategic role in helping a company achieve its growth goals?
• How does a Fractional CFO add value in terms of increasing a business's overall value?
• How can a Fractional CFO help business owners put themselves in the best financial position for a future exit?
• What are some key factors business owners should consider when deciding to hire a Fractional CFO?

Melissa Gragg, CVA, MAFF
Expert testimony for financial and valuation issues 
Bridge Valuation Partners, LLC 
melissa@bridgevaluation.com 
http://www.BridgeValuation.com 
http://www.ValuationPodcast.com 
http://www.MediatorPodcast.com 
https://www.valuationmediation.com 
Cell: (314) 541-8163 

Alina Rivera, CPA, CVA, CFE, MAFF, CEPA, CGMA
CEO of Advising Puerto Rico
Alina@Advising.Global
https://advising.global

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Today we are speaking with Channing Hamlet located in San Diego, CA. He’s a managing director of Objective Capital Partners, a leading investment banking and valuation firm serving the lower middle market, specifically companies with an enterprise value of $20-$75 million. Hamlet leads the transaction execution of the investment banking practice, and concurrently operates as the head of the business valuation practice. 

Questions discussed:
1. What key elements should business owners consider when strategically planning their exit for maximum value?
2. How far in advance should one start planning for a business exit?
3. How important is market analysis in determining the optimal time to sell a business?
4. What strategies can business owners employ to enhance the value of their business before putting it on the market?
5. Are there specific areas or aspects of a business that buyers typically find most valuable?


Melissa Gragg CVA, MAFF
Expert testimony for financial and valuation issues  
Bridge Valuation Partners, LLC  
melissa@bridgevaluation.com  
http://www.BridgeValuation.com  
http://www.ValuationPodcast.com  
http://www.MediatorPodcast.com  
https://www.valuationmediation.com  
Cell: (314) 541-8163  

Channing Hamlet
www.objectivecp.com
https://www.linkedin.com/in/channinghamlet/
channing.hamlet@objectiveibv.com

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Today, we are talking about selling your business: How to negotiate the highest price with Jamar Cobb-Dennard. He is a business broker and M&A attorney, and selling businesses is his expertise. Over the last few years, Jamar has completed over $12M in small business deals. He also hosts his own podcast, "What's It Worth?", a business podcast discussing what your business is worth, how to sell a company, and how to buy businesses.

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Jordi is a financial modeling wizard and Valuation Specialist in Los Angeles. He works in the Middle Market, appraising businesses and Intellectual Property (IP) for financial reporting, tax reporting, and strategic decision-making. He works with a boutique investment bank in Southern California. 

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We are speaking with T.H. Irwin and Jessica Klingbaum, the “exEXPERTS”, about advice and resources for divorcing couples. They are divorce mentors and their mission is to educate, empower and support people to make the best decisions for their outcomes.

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Hi Welcome to ValuationPodcast.com - A podcast and video series about all things related to business and valuation. My name is Melissa Gragg, and I provide online divorce mediation and valuation services in St. Louis Missouri.  

Today we are going to discuss specialty tax services and tax credits for business owners with Randy Crabtree. He’s a CPA in Schaumburg, Illinois. He’s also co-founder and partner of Tri-Merit Specialty Tax Professionals and a fellow podcaster. He has 30 years of public accounting and tax consulting experience. He’s an author, lecturer, and podcast host of “The Unique CPA” podcast. Also, something that Randy may not toot his own horn about is that he was also listed in the “Ones To Watch” section of Accounting Today’s 2021 “Top 100 Most Influential People in Accounting.”

Thank you, Randy!

1. What are tax credits and are they different than tax deductions? 

2. What is the difference between temporary tax credits and permanent credits in the IRS tax code? 

3. What is the Employee Retention Tax Credit in the 2020 Cares Act? 

4. Employee Retention Tax Credit 2021 

5. What is a research and development tax credit? 

6. Are there any other important tax credits? 

7. Tell us more about you and your firm!

Melissa Gragg 

CVA, MAFF, CDFA 

Expert testimony for financial and valuation issues 

Bridge Valuation Partners, LLC 

melissa@bridgevaluation.com 

http://www.BridgeValuation.com 

http://www.ValuationPodcast.com 

http://www.MediatorPodcast.com 

https://www.valuationmediation.com  

Cell: (314) 541-8163 

Randy Crabtree

Co-Founder and Partner at Tri-Merit. 

R&D Tax Credits, Cost Segregation, Employee Retention Credit, 179D and 45L

Randy.Crabtree@tri-merit.com

https://tri-merit.com/staff/randy-crabtree/

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Today we will discuss Divorce Finances: Tracing Marital Assets and Separate Propertywith Beth Garrett & Bob Boyd. 

Bob Boyd is a family law attorney in Atlanta Georgia and co-founder of Boyd Collar Nolen Tuggle & Roddenbery. Bob is a leader in family law who has received recognition from his colleagues across Georgia and the nation for his work in high-net-worth divorce litigation and contested custody cases.

Beth Garrett is a lawyer and accountant in Atlanta Georgia – she is also a Partner in the Divorce Litigation Support Practice at Frazier & Deeter, primarily assisting high net-worth individuals and corporate executives with divorce, tax and accounting issues. She helps through mediation and works with divorce lawyers through all financial aspects of litigation and child support matters. 

1.       Let’s first define the difference between separate and marital property in a divorce? How could someone have a claim of separate property?

2.       What is the difference between community property states and equitable distribution states for divorce purposes?

3.       What is involved in tracing assets and why does marital contribution matter?

4.       Why is the “source of funds” rule important in a tracing analysis and does it matter how the property is titled?

5.       What are some assets that can be traced? House, investments, stock options, businesses?

6.       Who has the burden to prove the asset is separate?

7.       What are some of the important dates to keep in mind when tracing assets? Date of filing? Date of separation? Date of divorce?

8.       Why would you trace ownership in the marital home? What is the Thomas analysis in Georgia?

9.       What relevance does case law play into the tracing of assets in Georgia or any other state?

10.   What would be the logic behind tracing an investment? How do you do the tracing?

11.   What are some of the issues if a family business is owned or was owned prior to the marriage?

12.   Let’s finish this discussion by talking about how the court will eventually determine the split all of the different property – will a Judge make it FAIR by splitting everything 50/50 between the two spouses?

Melissa Gragg 

CVA, MAFF, CDFA 

Bridge Valuation Partners, LLC 

melissa@bridgevaluation.com 

http://www.BridgeValuation.com 

http://www.ValuationPodcast.com 

http://www.MediatorPodcast.com 

https://www.valuationmediation.com  

Cell: (314) 541-8163 

Elizabeth Garrett

JD CPA CVA | Partner

Frazier & Deeter 

Main: 404.253.7500  

Robert D. Boyd

(770) 953-4300  Telephone

(770) 953-4700  Facsimile

www.bcntrlaw.com

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Today we will discuss Changes in the IRS Business Valuation Community with a former IRS auditor Mike Gregory. Mike Gregory is the founder and owner of Michael Gregory Consulting, LLC. He brings 28 years of experience with the IRS in a variety of capacities from specialist to executive level. During his last 11 years with the IRS, Mike was an IRS territory manager with responsibilities for up to twenty-three states with an emphasis in business valuation and specialist issues nationally. Mike has written 12 books focusing on How to Work with the IRS, Business Appraisals and the IRS, Discounts for Lack of Marketability (DLOM) and the IRS, Reasonable Compensation and the IRS, conflict resolution, servant leadership, with his most recent technical book Business Valuations and the IRS: Five Books in One and his most recent leadership book The Collaboration Effect. Mike is located in Minneapolis Minnesota. 

Welcome Mike! 

1. What are a few changes we can expect to see at the IRS relating to business valuations in 2022?
2. Has the IRS identified issues for audit in 2022?
3. What is an IDR (Information Document Request) and how does it relate to business valuation?
4. Why is an IDR necessary?
5. Do you have any federal cases relating to the IRS and business valuations you want to discuss?
6. What are a few tips for someone to avoid the IRS?
7. What steps should a person take if they are audited by the IRS?
8. Tell us more about you and your firm!

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com  
Cell: (314) 541-8163 

Michael Gregory
NSA, MBA, ASA, CVA
Michael Gregory Consulting, LLC
Founder/Owner
Conflict Resolution Specialist | Speaker| Author
mg@mikegreg.com
m. (651) 633-5311
w. mikegreg.com 

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Today we will discuss Insight into Dental Market Transactions - with Maria Melone. Maria is a leading M&A advisor to the dental industry and investment banker in Chicago Illinois, with a mission to help both individual dentists and dental groups navigate the complex landscape of dental-practice transactions. Maria is a managing director at Caber Hill Advisors.

Welcome Maria! 

1. What is the difference between pricing a dental practice for sale and valuing it for strategic planning?
2. Is the price to sell the practice easy to determine – what factors go into it?
3. Is there a rule of thumb or valuation multiple on what a dental practice is worth?
4. What is a DSO or Group Practice and how are they buying dental practices?
5. Are private equity firms getting involved in buying dental practices?
6. What are some of the terms and conditions in these deals with DSOs?
7. Are these terms different for private equity?
8. How do you determine which path is right for you to transition your practice?
9. How are dentists attracting younger dentists to transition into retirement?
10. Tell us more about you and your firm!

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com 
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com  
Cell: (314) 541-8163   

Maria G Melone
Managing Director
M: (339) 927-8882
O: (508) 475-3800
F: (508) 475-3963
maria@caberhill.com
125 S. Wacker Drive Suite 300
Chicago, IL 60606-4421
  caberhill.com  
Let’s connect on LinkedIn

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Today we will discuss how Exit Planning is Not What You Think with Scott Snider. Scott is the President of the Exit Planning Institute (EPI) and the Operating Partner of Snider Premier Growth, a small family investment company in Westlake, Ohio.

Welcome Scott!

1. How should we define exit planning and what are its core concepts?
2. What are the fundamentals of the Value Acceleration Methodology?
3. What value comes from focusing on the three legs of the stool?
4. What is the marketplace need and opportunity?
5. Tell us more about you and your firm!

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com
Cell: (314) 541-8163 

Scott Snider
President at Exit Planning Institute
Phone: (216) 712-4244
Email: epiglobal@EXIT-PLANNING-INSTITUTE.ORG
EPI Headquarters
27881 Clemens Road, Suite 1
Westlake, OH 44145
Website: https://exit-planning-institute.org
LinkedIn: https://www.linkedin.com/in/scott-snider-epi/

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Today we will discuss Turning Disrupted Leaders into a Disruptive Force with Michael Teape.

Since 1994, Mike has been conducting business and personal effectiveness design and delivery training, coaching, train-the-trainer, and training strategy development for a wide spectrum of clients. He works for global corporations, leading training firms, and universities as well as small and middle market businesses. Michael is located in New York, New York.

Welcome Michael! 

1.  What is disruptive in the world of business right now?
2. How do leaders get disrupted? 
3. What deadly sins of a disrupted mindset should we avoid?
4. What is the SCARF model (by David Rock, 2008, The Neuro Leadership Institute) and how can it help leaders become adaptable and calm?
5. What quick tips do you have for leaders to make their conversations with others more forward focused, adaptive calm and therefore ready to begin the work of disruption? 
6. What behaviors should leaders strive for in-order to be the disruptor instead of the disrupted?
7. How do they turn these behaviors into long lasting approaches to driving their businesses forward? 
8. Tell us more about you and your firm!

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com  
Cell: (314) 541-8163 

Michael Teape
Owner & Lead Training Consultant
Teape Training International
info@teapetraining.com
(347) 346-1746
https://www.teapetraininginternational.com
https://twitter.com/teapetraining?lang=en
https://www.linkedin.com/in/teapetraining/
https://www.facebook.com/teapetraining

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1. What is cryptocurrency?
2. How can investing in cryptocurrency affect my tax liability?
3. How can we prevent cryptocurrency fraud?
4. How can one know that your spouse has cryptocurrency assets?  
5. If there is a divorce in process, how can one prove that the other spouse is hiding money in cryptocurrency?
6.  How are crypto transactions tracked?
7. Tell us more about you and your firm!

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com
Cell: (314) 541-8163

Carolina Martinez, CFE, CCI
CEO
Be Pro Accounting, LLC
754-300-9722
carolina@beproaccounting.com
www.beproaccounting.com
https://www.linkedin.com/in/carolinamartinezc/

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Today we will discuss The Unimpeachable Rebuttal with C. Zachary Meyers, a CVA and CPA in Winfield, West Virginia. He has testified and been qualified as an expert in the Forensic Accounting, Taxation, Business Valuation, and Pension Valuation fields specific to Civil, Marital, and/or Criminal Litigation.

Welcome C. Zachary Meyers!! 

1. Let’s start with the basics. What is a rebuttal regarding a valuation expert in a litigation setting?
2. What makes a rebuttal unimpeachable?
3. What rebuttal technique do you see as the biggest red flag?
4. Why might a valuation expert use a rebuttal technique that may potentially backfire?
5. What stands out in a neutral valuation report compared to a report created outside of professional standards?
6. When reviewing a valuation report before litigation, how can an expert triple check the neutrality of their work?
7. Why is it important for a valuation expert to remain neutral? Why do some experts not practice neutrality in their work?
8. Is there a way for clients to check the neutrality of their experts work?
9. What does it mean to trust a valuation expert’s professional opinion? Why may one expert’s opinion differ from another?
10. What is your biggest piece of advice for experts who are just starting out in the valuation profession?
11. Tell us more about your practice! 

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com
Cell: (314) 541-8163 

C. Zachary Meyers
CPA, CVA
Phone: (304) 690-2619
Email: czmcpacva@CZMeyers.com
Website: CZacharyMeyersPLLC.com
LinkedIn: CZacharyMeyersCPACVA
Twitter: @CZacharyMeyers
To read the article, visit http://quickreadbuzz.com/2021/03/10/business-valuation-litigation-zach-meyers-an-unimpeachable-treatise/ 

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Today we will discuss Marital Balance Sheet: Trusts and Divorce with Robert - Bob Boyd and Letitia A. McDonald from Atlanta, Georgia.

Bob is a co-founder of Boyd Collar Nolen Tuggle & Roddenbery and a leader in family law who has received recognition from his colleagues across Georgia and the nation for his work in high-net-worth divorce litigation and contested custody cases. 

Tish McDonald is a partner in the Trial and Global Practice Group at King & Spalding. She focuses on complex commercial litigation, with an emphasis in fiduciary litigation, trust and estate litigation, litigation involving non-profits, real estate litigation, and litigation involving governmental entities.

Welcome!

1.  Where do you typically see overlay of trusts and estates in family law?
2. What are some of the most common mistakes made with family trusts?
3. What important steps should take in order to properly protect their estate?
4. What are the differences between estates and trusts in high asset couples?
5. How are estates and trusts typically dealt with in divorce litigation?
6.  If a couple is preparing to divorce, what should be done to protect their assets?
7. Do you have any unique stories regarding high asset couples or family estates and trusts?
8. Tell us more about the services you provide!

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com
Cell: (314) 541-8163 

Robert D. Boyd
Phone: (770) 953-4300
Fax: 770.953.4700
Email: bboyd@bcntrlaw.com
https://www.bcntrlaw.com

Letitia A. McDonald (Tish)
Partner | Trial and Global Disputes
Atlanta: +1 404 572 3545
Mobile: +1-404-822-8860
tmcdonald@kslaw.com
https://www.kslaw.com

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 Today we will discuss Environmental, Social and Governance (“ESG”) Policies and Valuation with Mark Zyla. Mark is valuation expert in Georgia, the managing director of Zyla Valuation Advisors, an Atlanta valuation and litigation consulting firm.

Mark is also chairman of the standards review board for the International Valuation Standards Council. He was the primary author of the education program of the AICPA and the Royal Institute of Chartered Surveyors for the Certified in Entity and Intangible Asset (CEIV) credential, certifying valuation professionals in valuation for financial reporting purposes.

Welcome Mark!

1. There is a growing emphasis with Environmental, Social and Governance ( “ESG”) policies in investing. How do you see these trends impacting the business valuation profession?
2. What specifically is ESG?
3. What are some examples of ESG policies in businesses?
4. How do ESG corporate policies impact valuations?
5. How does one measure the impact of ESG on valuation?
6. What are the challenges of measuring the impact of ESG policies on value?
7. Which assets in particular may be impacted directly by ESG corporate policies?
8. What is the valuation profession doing to assist with these issues?

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com
Cell: (314) 541-8163 
 

Mark Zyla
CPA, ABV, CFF, CFA, ASA
mzyla@zylavaluationadvisors.com
(404) 806-0468
HTTPS://WWW.LINKEDIN.COM/IN/MARKZYLA

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1. How have you seen divorce shift during the pandemic?
2. What are some interesting economic factors you have seen influence business valuations in divorce?
3. Have you seen supply chain issues affecting cost of goods sold or inventory in business valuations for divorce?
4. Should we be preparing for a correction in the market?
5. When one or both spouses are business owners, how does capital gains affect a divorce?
6. Typically, what is a financial neutrals role in a divorce case? Does the role change if the divorce is in mediation or litigation?

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
Cell: (314) 541-8163

Josh Shilts
CPA/ABV/CFF/CGMA, CFE
www.ShiltsCPA.com
josh@shiltscpa.com
(844) 850-6166 x101

Patrick J. Kilbane
General Counsel & Wealth Advisor
Ullmann Wealth Partners
1540 The Greens Way │ Jacksonville Beach, FL 32250
P: 904.280.3700 │ F: 904.280.3785
ullmannwealthpartners.com
pkilbane@ullmannwealthpartners.com 

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1. Why would someone engage us to provide a sports team valuation? 
2. How are sports teams different from other businesses when it comes to valuations?  
3. What is our typical process when valuing a sports team? 
4. How does your background play into valuing sports teams? 
5. What should people look for when deciding on a sports team valuation firm? 
6. Tell us more about you and Park Lane! 

 
 
Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com 
Cell: (314) 541-8163

Edwin E. Draughan 
Vice President 
P A R K   L A N E 
562-889-0444 | mobile 
edraughan@prkln.com | email 
http://www.prkln.com | website

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Today we will discuss Business Value Drivers with John Warilow. John is the founder of The Value Builder System™, a practice management software for business advisors. His best-selling book Built to Sell: Creating a Business That Can Thrive Without You was recognized by both Fortune and Inc. as one of the best business books and has been translated into 12 languages. Prior to founding The Value Builder System™, he started and exited four companies, including one acquired by a public company. He lives with his family in Toronto. You can follow John’s work by signing up at BuiltToSell.com.

John Warrillow is the founder of The Value Builder System™, host of Built To Sell Radio, and author of the bestselling books, Built to Sell: Creating a Business That Can Thrive Without You, The Automatic Customer: Creating a Subscription Business in Any Industry, and The Art of Selling Your Business: Winning Strategies & Secret Hacks for Exiting on Top.

John is the host of Built to Sell Radio, ranked by Forbes as one of the world’s 10 best podcasts for business owners. In 2015, John wrote another best-selling book, The Automatic Customer: Creating a Subscription Business in Any Industry. John completes the trilogy with his latest book, The Art of Selling Your Business: Winning Strategies & Secret Hacks for Exiting on Top.

Welcome John!

1. What drives value in a business?
2. What are some examples of value drivers?
3. What selling trends do you foresee with business owners who were hit hard during the COVID-19 pandemic? Post-pandemic?
4. How do owners let potential buyers know they are interested in selling without looking desperate?
5. When should owners tell their employees they are thinking of selling?
6. How can owners create a bidding war for their company?

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com
Cell: (314) 541-8163 

John Warrillow
The Value Builder System, President
Built to Sell Inc.
1 Yonge Street, Suite 1801, Toronto, ON Canada M5E 1W7
 John@BuiltToSell.com
ValueBuilder.com
BuiltToSell.com
Twitter @JohnWarrillow
LinkedIn @JohnWarrillow
Facebook @BuiltToSell
Instagram @BuiltToSellRadio
https://BuiltToSell.com/Valuation
For media inquiries, please contact Belinda.bartlett@valuebuilder.com 

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Today we will discuss Valuations for Financial Reporting with Mark Zyla. Mark is valuation expert in Georgia, the managing director of Zyla Valuation Advisors, an Atlanta valuation and litigation consulting firm.

Mark is also chairman of the standards review board for the International Valuation Standards Council. He was the primary author of the education program of the AICPA and the Royal Institute of Chartered Surveyors for the Certified in Entity and Intangible Asset (CEIV) credential, certifying valuation professionals in valuation for financial reporting purposes.

Welcome Mark!

1. Why would a company need a valuation for financial reporting?
2. Why is the concept “Fair Value” important and what does it mean?
3. What are some examples of intangible assets and how do you value them in the context of financial reporting?
4. Why would a start-up company need a valuation and how does a 409a valuation deal with compensation?
5. How can you proactively avoid litigation regarding the valuation for financial reporting?
6. How are valuations changing in the financial reporting arena?
7. Is it necessary to work with someone who has a CEIV credential?
8. What is the mandatory performance framework?
9. What is ESG or Environmental Social Governance?
10. How can someone work with you? Tell us about your firm.

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com
Cell: (314) 541-8163 
 

Mark Zyla
CPA, ABV, CFF, CFA, ASA
mzyla@zylavaluationadvisors.com
(404) 806-0468
HTTPS://WWW.LINKEDIN.COM/IN/MARKZYLA

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Today we will discuss Preserving a Family Business When the Owners Divorce with Robert - Bob Boyd, a divorce lawyer in Atlanta. Bob is a co-founder of Boyd Collar Nolen Tuggle & Roddenbery and a leader in family law who has received recognition from his colleagues across Georgia and the nation for his work in high-net-worth divorce litigation and contested custody cases.

Welcome Bob!

1. Let’s talk about divorce and family businesses. When a couple owns a business together and is considering divorce, what are some of the key factors to consider? 
2. What are some of your first recommendations to the business owner on how to move forward in divorce?
3. What do you typically see happen when two people own a business together and get divorced in the state of Georgia?
4. Do you suggest a business valuation in all cases?
5. What if the business was a separate asset at the beginning of the marriage – how do you deal with separate property in Georgia?
6. What are some suggestions you may have for a business owner who wants to get “prepared” for divorce?
7. What happens if a business owner seeks to lower revenue for the business or increase expenses to make the value lower during the divorce process?  
8. Tell us more about your firm!

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com
Cell: (314) 541-8163 

Robert D. Boyd
Phone: (770) 953-4300
Fax: 770.953.4700
Email: bboyd@bcntrlaw.com
https://www.bcntrlaw.com

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Today we will discuss Growing the Value of Your Business:  Business Owner & Value Growth Consultant Perspectives with Garth Tebay. Garth is a practicing Certified Public Accountant, Certified Valuation Analyst, Master Analyst in Financial Forensics and Certified in Mergers & Acquisition Analyst with over 46 years of experience. He is the founder and Managing Partner of Value Defined™, a business valuation and litigation support firm in Toledo, Ohio and an Affiliate Member of Business Growth Alliance, which provides value growth consulting and investment banking services to owners of medium-sized businesses. 

Welcome Garth! 

1. How does a business owner get started to increase the value of the business? 
2. Are there tools and a process that can identify the opportunities for improvements and track the progress? 
3. How much does this cost and how long does it take? 
4. Is there some changes a company can do that will generate immediate increase in value? 
5. What action can a business owner take to assure the tangible assets are protected and transferable? 
6. How does the business transfer ownership of an intangible asset? 

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com  
Cell: (314) 541-8163 

Garth M. Tebay
CPA, CVA, MAFF, CM&AA
5580 Monroe St. Ste 200
Sylvania, OH 43560
419-865-4478
567-833-8016 (Direct)
419-360-0144 (Cell)
garth.tebay@valuedefined.com
https://valuedefined.com

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Today we will discuss Expert Witness Integrity & Neutrality in Litigation with C. Zachary Meyers, a CVA and CPA in Winfield, West Virginia. He has testified and been qualified as an expert in the Forensic Accounting, Taxation, Business Valuation, and Pension Valuation fields specific to Civil, Marital, and/or Criminal Litigation.

Welcome C. Zachary Meyers!!

1.  How much weight does a business valuation carry during times like this (pandemic)?
2. What is the responsibility of a valuation expert in a litigation setting?
3. Why is a business valuation expert considered a neutral in a litigation?
4. You wrote an article titled “An Unimpeachable Treatise.” Can you tell us about unimpeachable neutrality?
5. How does unimpeachable integrity, and objectivity play into the business valuation?
6. Do you think it is important for calculations to be written rather than presented verbally? 
7. What is the difference between a conclusion of value and a calculation of value?
8. Tell us more about you and your firm!

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.valuationmediation.com
Cell: (314) 541-8163 

C. Zachary Meyers
CPA, CVA
Phone: (304) 690-2619
Email: czmcpacva@CZMeyers.com
Website: CZacharyMeyersPLLC.com
LinkedIn: CZacharyMeyersCPACVA
Twitter: @CZacharyMeyers

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 Today we will discuss NACVA – 30 Years & Beyond with Brien Jones. Brien is a seasoned association executive located in Salt Lake City. He is the Chief Operations Officer and Executive Vice President 

National Association of Certified Valuators and Analysts. He is also part of the Global Association of Certified Valuators and Analysts, Consultants' Training Institute.  

Welcome Brien Jones!! 

1. Credentials vs training 
2. Trending areas of specialization 
3. Industry trends 
4. Engagement and practice resources 
5. Related industries 

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
https://www.ValuationMediation.com
Cell: (314) 541-8163 

Brien K. Jones
Chief Operations Officer and Executive Vice President
National Association of Certified Valuators and Analysts | www.NACVA.com
Global Association of Certified Valuators and Analysts | www.GlobalCVA.com
Consultants' Training Institute | www.theCTI.com
P: (801) 486-0600 | E: BrienJones@NACVA.com | LinkedIn 

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Welcome Dr. Abbott!

1. What are market forces and how can we identify them? How does market forces relate to business valuations?  
2. How is population a factor of influencing consumption?  
3. How does personal income and population change consumption?  
4. What is inflation? What is the inflation myth?  
5. Does interest rates change consumption and if yes, how?  
6. What is the difference of short term and long term unemployment in regards to consumption?  What is consumer confidence or sentiment?  
7. What changes the index levels of income and employment and why?   

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com 
Cell: (314) 541-8163 

Dr. Ashok Abbott
PhD, Business Valuation LLC
2014 Glenmark Avenue Morgantown, West Virginia 26505 
P: (304) 692-5155
E: ashok.abbott@bizvalinc.com 

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Today we will be discuss Personal Tax Returns: Tips for Divorce Attorneys with Jason Soman, he is a valuation expert in Orlando FL. Jason specializes in advising lawyers, business owners, and high net worth individuals on issues related to business valuation and forensic accounting in the context of marital dissolution, shareholder/partner disputes, estate/gift tax matters, commercial litigation and for transaction purposes.  

Welcome Jason! 

1.  Why did you decide to write this article on personal tax returns for family lawyers? 
2.   Why are personal tax returns one of the first documents you review? Why not business tax returns? The tax return is a big document. Within the personal tax return, what are the first things you look for in there? 
3.   Why is it important for attorneys to be able to identify key financial issues early on in a divorce case? 
4.   What if the parties’ don’t report income on their tax returns? 
5.   You discuss differences a spouses’ income and cash flow. What do you mean by that? 
6.   Can you determine a parties’ income/cash flow by only using the tax returns? What other information should we look for? 
7.   What are common ways you find that the titled spouse tries to keep income/assets away from their soon to be ex- spouse?  

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com 
http://www.MediatorPodcast.com 
Cell: (314) 541-8163  
 

Jason  Soman
CPA/ABV, ASA, CFE, CDFA
JasonS@rosenfieldandco.com
https://www.rosenfieldandco.com  
407-871-9522 

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Today we will be discussing Business Valuations When the Future is Unknown and the Past is Not Reliable with Josh Shilts and Stephanie Swetland. 

Joshua’s practice is focused complex financial matters and disputes. He is a frequent lecturer on a variety of forensic accounting matters. He has been involved with hundreds of forensic investigations dealing with matters involving personal and business disputes as well as the identification and mitigation of fraudulent activities. Mr. Shilts has provided expert testimony in commercial and family matters surrounding business valuation, economic damages, fraud and other applicable disciplines surrounding economic and accounting issues. He has been qualified as an expert and testified in State and Federal courts. 

Stephanie Swetland is a licensed Enrolled Agent and is also QuickBooks ProAdvisor for both Online and Desktop. She is continuing her education in Accounting and plans to obtain her CPA license within the next couple years. 

They are forensic valuation experts and offer tax advice in the state of Florida. 

Welcome Josh and Stephanie! 

1. Let’s get right into it – how has business valuation work changed for your firm during the pandemic economy? 
2. Can you even complete a valuation in this pandemic economy? 
3. How has divorce changed? 
4. How has expert witness work changed? 
5. What do valuators need to keep in mind when doing valuation post-pandemic? 
6. How are you dealing with valuations or economic analysis in litigation? 

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com 
http://www.MediatorPodcast.com 
Cell: (314) 541-8163  

Josh Shilts 
CPA/ABV/CFF/CGMA, CFE
www.ShiltsCPA.com
josh@shiltscpa.com
(844) 850-6166 x101 
 

Stephanie Swetland
EA, Forensic & Valuation Associate
www.ShiltsCPA.com
stephanie@shiltscpa.com
(844) 850-6166 x117 

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Today we will be discussing Common Questions to Ask a Business Broker When Selling a Business with Jennifer Smith, a business broker in Cape Girardeau Missouri with Murphy Business Sales.

Welcome Jennifer! 

1. Do you do an auction style process ?
2. Do you just reach out to network of Murphy and see if there are buyers? 
3. How does working for both sides of the deal really work?
4. Does that mean you work for one and another Murphy broker is on the other end?
5. Do you do a full valuation? Do you charge for it? 
6. Do you establish a baseline price – or the floor price? 
7. How long does the process usually take? 
8. What about a few close buyers or local competitors – do you wait until the end to contact them?
9. How do you keep a deal quiet? 

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com 
http://www.MediatorPodcast.com 
Cell: (314) 541-8163 

Jennifer S. Smith
MBA, BCI, CMAI (formerly Jennifer Hendrickson) 
Business Brokerage / Mergers & Acquisitions 
715 Clark St   
Cape Girardeau, MO  63701 
(573) 335-1885 
http://www.MurphyBusinessofCape.com

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Today we will be discussing Business Valuations in Divorce and Discovery with Catherine Shanahan  

Catherine is a Certified Divorce Financial Analyst (CDFA) and Daily Money Manager (PDMM). Catherine is cofounder of mydivorcesolution.com and has been trained in mediation, collaborative divorce and financial planning. Catherine is fully dedicated to helping clients understand and navigate all aspects of divorce including planning a secure financial future post-divorce. 

Welcome Catherine!! 

1. What is the purpose for a business valuation in divorce? 
2. How do you work with business owners in divorce? 
3. Is my spouse entitled to my business? 
4. What are the benefits for using a third party neutral? 
5. Tell us more about your document collection process.  

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com 
Cell: (314) 541-8163 

Catherine Shanahan
CDFA, Co-Founder My Divorce Solution
https://mydivorcesolution.com 
hello@mydivorcesolution.com 
215.486.8347 | 843.929.0399 

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1. Covid created havoc in a number of industries and professions. The M&A space was not immune. Where are we currently in this space? 
2. How much of the current M&A activity would you say involves mid-market size companies? 
3. Is there an industry that you have come across that seems to be the most active? 
4. Would you say the reason for the activity in those industries is because of synergies? 
5. There are two types of synergies, combinational and transformational synergies. How do you differentiate between the two and how could they have an impact on deal price? 
6. As a valuation expert, what do you see, or notice is the biggest concern as it pertains to synergies? 
7. To avoid potential challenges, what have you seen as the main issues when assessing synergy potential in deals? 
8. Staying with value. Value is something that is discussed and tossed around a lot in the discussion of M&A. From your expertise in valuating companies, how does a company build value? 
9. How does debt effect ROI (return on investment)? 
10. Some owners prefer to avoid borrowing so they can avoid paying interest to a bank. As a privately held business owner, is there any risk in this type of thinking? 
11. Does growth automatically create value? 
12. When valuing a company, how do you assess value creation? 
13. Strategic planning, is that something that can help build value? 
14. Once you have a game plan on how to build value, the next question should be, how do you measure value? 
15. Of the three most recognized valuation approaches, which do you prefer to use in a M&A valuation and why? 
16. Fairness Opinions are often used for public companies. Is it used for private company transactions? 
17. Who prepares the Fairness Opinion, what actually goes into this letter and is there a cost? 

 
 
Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com
Cell: (314) 541-8163

Stephen A White
CVA, Managing Partner
Valuation Analyst
Onyx Partners Group
stephen.white@opgbv.com
https://opgbv.com
516 Bloomfield Avenue | Suite 6 | Montclair, NJ 07042 
office: 973.902.7828 | cell: 973.310.2528

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Today we will be discussing A Buyer's Perspective: Risk Factors in Business Valuations 
with Al Danto. Al has over 30 years of experience with startup and entrepreneurial companies as well as expertise in the acquisition, valuation and divestiture of business interests. 

He has served as lead representative on a wide range of business acquisitions and valuation engagements. He has proven experience working with lenders, private equity groups and individual purchasers. Al has also served on a variety of boards, including the alumni board of the Jones Graduate School of Business at Rice University and the Entrepreneurs Organization. He is a member of NACVA (National Association of Certified Valuators and Analysts). 

Welcome Al!!

1. Tell us a little about your background and how you got started?     (I bought my first company at 28 and went on to buy 12 - 15 printing companies)  
2. You have written a lot about the "risk' component both real and perceived in a valuation.   Can you discuss that?  
3. Can you talk a little more about the concept of Risk Aversion?  
4. What are some common misconceptions that you see with business owners in the marketplace when it comes to business valuation? 
5. You told me that you cringe when you hear the term "average valuation multiple"    Why is that?
6. Tell us a little about your current mission of helping business owners prepare for an exit and increase the value of their company. 
7. What goes into this process?  
8. Can you share some thoughts on how other valuation professionals could develop a strategy to add Exit Strategy or Valuation Enhancement services?  
9. Tell us about your work at Rice University and the entrepreneurship program.   I heard they have been the #1 Graduate School program two years in a row 

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com 
http://www.MediatorPodcast.com 
Cell: (314) 541-8163 

Al Danto
al@exitadvisors.com  
832-680-0014; EXT 2
https://www.exitadvisors.com

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 I have the pleasure of discussing Business Valuations from a Divorce Attorney’s Perspective – with my guest Miles Mason, a divorce lawyer in Memphis Tennessee. He has written the book “The Forensic Accounting Deskbook” A Practical Guide to Financial Investigation and Analysis for Family Lawyers.  

Welcome Miles!! 

1. How can financial experts help attorneys in a divorce? 
2. What is the difference between a testifying expert and a consulting expert in divorce? 
3. What are some financial red flags to look for in divorce? 
4. Complex compensation, bonus packages, and perks – what to look for in the personnel file. 
5. What are some things to consider when requesting documents during the discovery process? 
6. What are some basic things and expert should keep in mind if they are inexperienced at depositions? 
7. Let’s discuss the strategic decision for depositions: Old School vs. New School. 

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com 
http://www.MediatorPodcast.com 
Cell: (314) 541-8163 

Miles Mason, Sr.
Miles Mason Family Law Group, PLC 
901-683-1850 ext. 210 

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Today we will be discussing Divorce: Prenups and Parenting Plans with Calina Costa Plotky. Calina is a Family Law Attorney in Atlanta Georgia with KF Law, LLC. She concentrates primarily on family law including divorce, child custody, child support, modification of maintenance, alimony, palimony, contempt, prenuptial agreements and more. 

Welcome Calina! 

So how do we start from the very beginning – or before marriage 

1. Divorce and Prenup Agreements (Postnup or Antenup) 
   1. What should be included in a prenup? How do they get thrown out? What about postnups or antenups? 
   2. How do you protect your assets in a divorce? 
   3. What are some assets that can remain separate, if you protect them? 
   4. How do you make a prenup iron clad – or is it even possible? 
   5. What are some times that prenups went wrong? 
2. Divorce, Parenting Plans and Child Custody Issues 
   1. What are some of the factors in determining custody issues? 
   2. What things can make a person lose custody? 
   3. What is included in a parenting plan? 
   4. What things should someone consider when doing a parenting plan? 
   5. What are the top coparenting issues? 
   6. What are some unique ways people have solved coparenting issues?  

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com
http://www.MediatorPodcast.com 
Cell: (314) 541-8163 

 
Calina Costa Plotky
Associate Attorney
KF Law, LLC
P) 678-904-0085 x5
www.kflawllc.com
 ATLANTA OFFICE (MAIN AND MAILING)
1775 The Exchange, Ste 100, Atlanta, GA 30339                         
SOUTHSIDE OFFICE 
110 Habersham Drive, Suite 110, Fayetteville, GA 30214

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 Today we will discuss Active and Passive Appreciation of Separate Property in Divorce with Dr. Ashok Abbott, an associate professor of finance at West Virginia University and founder of Business Valuation, Inc. where he provides value by determining statistical significance, validating economic models, establishing causality, and providing rigorous empirical analytical support. 

Welcome Dr. Abbott!! 

We are going to discuss an interesting topic in valuation and divorce, so let’s start with some simple terms so everyone can understand the significance of your research paper and analysis. 

1. Let’s start a general discussion about divorce and how we divide and distribute the marital estate – what are the four questions we should consider? 
2. Is it in fact property? 
3. Is the property marital or nonmarital? 
4. How much is the property worth? 
5. How much of the property does each spouse get? 
6. In a divorce, how do you determine if property is marital or separate? 
7. Can you explain to us how marital property is distributed in a community property state? (Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington & Wisconsin) 
8. What does it mean to have an “equitable distribution” of marital property? 
9. What is active appreciation in an asset or business? 
10. What is passive appreciation in an asset or business? 
11. Why do we care whether a business has active or passive appreciation during a divorce? 
12. You wrote a research paper titled Passive Appreciation in Divorce: A Quantitative Measure. Tell us more about this research and why this is an important topic for valuation experts. 
13. How do you determine what affect the passive factors have on a business valuation?  
14. Do you have any past cases where separating the martial assets difficult? 
15. How can a business valuation expert utilize your research? Can this method of quantifying the passive appreciation be used in court? 
16. Tell us more about you and your company! 

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com 
http://www.MediatorPodcast.com 
Cell: (314) 541-8163 

Dr. Ashok Abbott
PhD
Business Valuation LLC
2014 Glenmark Avenue Morgantown, West Virginia 26505 
P: (304) 293-7886
F: (304) 599-7250
E: bizvaluer@valuellc.com 

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Today we will discuss Why Valuation Expert Opinions Differ & The Value of a Rebuttal Expert with Matt Stelzman, an expert in forensic, litigation, and valuation work from Chattanooga, Tennessee who also serves clients in Atlanta and around the country.  

Welcome Matt! 

1. Beginning with valuation services for litigation purposes, it seems more likely than not that when two experts are hired to value the same business, they come to vastly different conclusions. Can you expand on some of the reasons this might happen and how attorneys might be able to identify these differences? 
2. I understand that the reporting standards for valuations performed for litigation purposes are waved, but when it comes to litigation support services for things like economic damages, lost profits, etc., it is much less regulated. What are some of the issues you are seeing with professional work product and why there is such a difference between expert’s opinions? 
3. In many litigation cases, the focus is placed on the expert and their report of damages. However, there is another area where an expert can add value, which is rebuttal.  Can you tell us about the rebuttal process and how a client might benefit from rebuttal services? 
4. How can a professional start providing rebuttal services? 
5. Tell us more about you and the services you provide! 

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com 
http://www.MediatorPodcast.com 
Cell: (314) 541-8163 

Matt Stelzman
678-510-2879
mstelzman@windhambrannon.com
https://www.windhambrannon.com 
3630 Peachtree Road NE, Suite 600 | Atlanta, GA 30326 
Main 404-898-2000 | Fax 404-898-2010 

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Today we will discuss “How to Find Hidden Assets or Understated Income in Divorce Cases” with Leah Weitholter, a forensic accountant, certified fraud examiner and private investigator in Tulsa, Oklahoma.  

Welcome Leah!! Thanks for joining us today! 

So let’s get right into it because this is a very interesting topic involving mistrust, money and love, better known as divorce.  

1. How would you describe what you do as a forensic accountant in a divorce case? 
2. Why would someone need to hire you or a private investigator - if they were getting divorced? 
3. How do you help people get prepared to get divorced through your course and notebook, “Find Money in Divorce”? 
4. So what kind of financial information or documents should people start to collect as they prepare to file for divorce? 
5. What are some things people should look for when reviewing their own bank statements or financial documents? 
6. How do you find hidden assets – and what could be an example of a hidden asset? 
7. What is understated income and why is it important in a divorce case? 
8. What was one of your craziest cases and did you find the hidden assets? 
9. Tell us more about your company Workman Forensics and all of the various services you provide. 

Melissa Gragg
CVA, MAFF, CDFA
Expert testimony for financial and valuation issues
Bridge Valuation Partners, LLC
melissa@bridgevaluation.com
http://www.BridgeValuation.com
http://www.ValuationPodcast.com 
http://www.MediatorPodcast.com 
Cell: (314) 541-8163 

 
Leah Wietholter
MBA, CFE, PI
Managing Director
Workman Forensics
(918) 574-6616
leah@workmanforensics.com
www.workmanforensics.com
https://www.linkedin.com/in/leah-wietholter-cfe-pi-33557815  https://twitter.com/wforensics  

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I have the privilege to interview RANDY KESSLER: 
High-profile divorce lawyer in Atlanta, Georgia for over 30 years. 
Founding Partner of KS Family Law, a 30 person family law firm in Atlanta. 
Represents Entertainers and Athletes.   
Author: Divorce: Protect Yourself, Your Kids and Your Future (available at DIVORCEPROTECTyourself.COM)
Former Chair of the Family Law Section of the American Bar Association
Emory Law School – Professor of Family Law Litigation 
Founder, the cool new App and website, Starsona.com now known as MyFanPage.com, providing Personal Videos from Stars to their Fans. CHECK OUT MyFanPage.com!