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Business Valuation Appraisal Guides & Insights
Expert guidance on business valuation valuation — what drives value, when you need a USPAP-compliant appraisal, and how the process works.
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Community Property vs Equitable Distribution: How Connecticut Divides a Business in Divorce
Connecticut is an equitable distribution state, not a community property state, which means a judge can assign all or part of a closely held business to either spouse regardless of whose name is on the stock. This guide explains how Connecticut values a business for divorce, when the valuation date falls, and how marketability discounts actually work in court.
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Connecticut Estate and Gift Tax Thresholds: When a Business Valuation Is Required
Connecticut estate tax business valuation becomes a filing requirement the moment a closely held business interest sits inside an estate or lifetime gift near the state's exemption. This guide walks through Connecticut's unified estate and gift tax rules, the current exemption and rate, and exactly when a formal appraisal is needed.
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