Publications

Articles From Michael W. Kalcheim

Are a Closely Held Corporation’s Retained Earnings Fair Game for a Divorcing Spouse?

By Michael W. Kalcheim
January
2007
Article
Page 30
Can the non-employee spouse make a claim for reimbursement to the marital estate from the retained earnings of a closely held corporation? This article considers the question.

Apportioning Stock Options at Divorce: A Detailed Guide

By Michael W. Kalcheim
September
2003
Article
Page 454
Companies still use stock options; here's how to apportion them.

Expert Testimony and Valuing Goodwill at Divorce

By Michael W. Kalcheim
November
2000
Article
Page 652
Find out when and how personal goodwill should be valued at divorce, and how to present and cross-examine experts.

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