Closely divided Supreme Court approves marketability and lack of control discount to family-owed business

May 15, 2020

In a May 13, 2020 opinion in Clark v. Clark, 430 S.C. 167, 843 S.E.2d 498 (2020), a closely divided South Carolina Supreme Court approves

South Carolina Supreme Court distinguishes personal goodwill from enterprise goodwill for equitable distribution purposes

October 8, 2015

The October 7, 2015 Supreme Court opinion in Moore v. Moore, 414 S.C. 490, 779 S.E.2d 533 (2015), is the first published South Carolina appellate opinion to distinguish

Misvaluing small personal services businesses

July 19, 2015

A recent unpublished opinion Court of Appeals opinion, Herring-Wilson v. Wilson, highlights a common fallacy in valuing small personal services businesses for purposes of equitable