A concise overview of how courts distinguish active appreciation driven by a spouse’s efforts from passive appreciation caused by market forces when valuing a business in divorce, and why this distinction can significantly affect property division outcomes.

In 2026, discount rates are under heightened scrutiny as higher interest rates magnify valuation impacts. Even small assumption changes can shift value by millions. Courts now expect transparent, well‑supported discount rates grounded in current market data and professional judgment.

How Alaska courts distinguish personal vs. enterprise goodwill in business valuation, and when goodwill is divisible in divorce and business disputes.