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California Law - How is Goodwill Counted? Business goodwill is counted when a business is valued. Cases: King (1985) 179 Cal Rptr 716, 150 CA 3d 304. Goodwill should be valued as of the separation date. Rives (1982) 181 Cal Rptr 572 (goodwill mostly acquired 40 years before relatively-short marriage was not a community asset).
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