In a divorce, a business is typically included in the marital estate and divided by the court. Key factors affecting its value include stock sale potential, whether the business can function without the operating spouse, and the presence of goodwill.
Valuation methods include the income, market, and asset-based approaches, often determined by an accountant. Premarital or postmarital agreements can impact the business division, while challenges like buyouts and business operations post-divorce require careful financial planning.
