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State Chapter Event | Houston
Wednesday, May 28, 2025, 10:00–11:00 a.m.
Host: Shelia Darby, State Chapter President
Location: Zoom
Time zone shown above is Central.
Passive vs. Active Appreciation in Divorce: A Method for Valuing Pre-Marital Businesses
Presenter: Dr. Ashok Abbott
Program Description: This introductory session will provide an overview of how to distinguish between passive appreciation (value growth due to market forces) and active appreciation (growth due to the owner’s efforts) when valuing businesses started before marriage in divorce cases. Attendees will learn the basic concepts, key challenges, and an introduction to statistical methods used to quantify passive appreciation.
Learning Objectives: After completing this course, participants will be able to:
- Describe the concept of passive versus active appreciation
- Summarize the key differences between passive appreciation (growth due to market forces) and active appreciation (growth due to owner efforts) in the context of business valuations for divorce cases
- Identify when passive appreciation applies
- Recognize situations where businesses started before marriage require an analysis of passive appreciation for equitable distribution
- Demonstrate a basic understanding of quantitative methods
- List the statistical approaches used to measure passive appreciation, providing a foundation for more in-depth forensic valuation work
Program Level: Intermediate: Learning activity level that builds on a basic program most appropriate for individuals with detailed knowledge in an area.
Prerequisites: Previous training or research on subject matter being taught. Such persons are often at a mid-level within the organization, with operational and/or supervisory responsibilities.
Advanced Preparation: None
Who Should Attend: NACVA members, valuation and forensic practitioners, CPAs, and litigation consultants
Field of Study: Finance
Course CPE: 1 hr
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