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Pennsylvania Law - At What Date Do We Value the Business? The business may be valued at the trial date, but the court may pick another date if there is a good reason for using another date. For example, if the operator of the business has trashed it since the separation, the court might use the separation date to value the business. Or, if the business has soared since separation thanks to the efforts of one spouse, the court might reward the hard-working spouse by using the separation date, with its lower value, as the date the business is valued. Cases: Benson (1993) 624 A.2d 644, 425 Pa.Super 215 (court may use a date other than the trial date to value the business).
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