Double Dipping: How Business Valuations Impact Maintenance in Divorce | Episode 232

What's in this episode

The Double Dip in Colorado Divorce: Business Valuation and Support In this episode of Divorce at Altitude, Ryan Kalamaya and Amy Goscha tackle a technical but important issue in Colorado divorce law: the “double dip.” The discussion focuses on what happens when a business owner’s future earnings are used both to value a business for property division and again to calculate support, such as child support or spousal maintenance. Ryan and Amy explain that Colorado includes personal goodwill in business valuations, which can create tension when those same earnings are later counted as income for support. They walk through the difference between personal goodwill and enterprise goodwill, how business valuation experts use the excess earnings method, and why Colorado’s current case law can produce outcomes that feel unfair to the business-owning spouse. Episode Highlights What the “Double Dip” Means The “double dip” happens when the same stream of earnings is counted twice: first in valuing a business for property division, and again when calculating support. Personal Goodwill vs. Enterprise Goodwill A central part of the episode is the distinction between personal goodwill and enterpris