Marital divorces are often difficult under the best of circumstances, but tensions may be even higher when the marital estate includes substantial interests the married couple own jointly in private companies, which they are seeking to divide in their divorce proceeding.  The issues likely to create conflict include (i) determining the fair market value of

Divorcing spouses often have a number of business issues to resolve, but one key aspect that is often overlooked takes place when divorce settlements involve the division of an ownership interest in a private company.  Typically, the business is not a party to the divorce, but the absence of the company as a named party