Joe Cunningham’s seminal article on business valuation for divorce – “Equitable Distribution and Professional Practices: Case Specific Approach to Valuation”, published in the July 1994 Michigan State Bar Journal – has been favorably cited in three Michigan Court of Appeals cases and remains a widely acknowledged authority on the subject.
“Equitable Distribution and Professional Practices: Case Specific Approach to Valuation”View / Download Article – PDF File (10.7MB)
Joe Cunningham also wrote up an excellent article about choosing a financial expert and business appraiser, published in a 2007 special edition of Michigan State Bar Journal, MI Family Law Section:
“Meet Your Business Appraiser / Financial Expert”View / Download Article – PDF File (3.7MB)
Recent Michigan Bar Family Law Journal Articles
Additionally, Joe Cunningham continues to write a monthly column in the State of Michigan Bar’s Family Law Journal, since 1983.
- Complete Michigan Family Law Journals are available at: Michigan Bar website – Family Law Section (Membership required to view journal)
Click here to see Joe’s most recent Michigan Bar Family Law Journal Articles
Or browse list below:
- Dec 2021 – Year-End Tax Considerations – File Joint or Separate; Estimated Tax Payments; Tax Refunds/Overpayments
- Nov 2021 : Court of Appeals Rules on Double-Dipping Issue Fort v Fort, Mich App No. 351568 (4/22/21) – Unpublished
- Oct 2021 – Bob Treat
- Aug/Sep 2021 – Thoughts on Start-Up Companies in Divorce Settlements
- Jun/Jul 2021 – Court of Appeals Affirms Trial Court Holding that the Award to W of a Portion of H’s Federal Pension Did Not Include a Survivorship Benefit Gray v Gray, Mich App No. 344636 (June 25, 2020) Unpublished
- May 2021 – Court of Appeals Reverses Trial Court Ruling on the “Marital/Separate” Property Character of a Business Interest Received by Gift before Marriage Wolcott v Wolcott, Mich App No. 351918 (March 11, 2021) Unpublished
- Apr 2021 – Court of Appeals Upholds Trial Court Ruling of a Zero Value for a Medical Practice Woolever v Woolever, Mich App No. 351007 (January 28, 2021)
- Mar 2021 – IRS Releases Federal Income Tax Data
- Feb 2021 – Tribute to Ken Prather
- Jan 2021 – 2021 Tax Rates 2021 Federal Income Tax Rates & Brackets, Etc., and 2021 Michigan Income Tax Rate and Personal Exemption Deduction
- Dec 2020 – Michigan Court of Appeals Rules on Dispute on Calculation of Interest on a Divorce-Related Installment Obligation and, a Better Way to Do It. Elam v Elam, Mich App 348201 (10/15/20)
- Nov 2020 – Court of Appeals Rules on Use of Pension as Income for Spousal Support Despite the Pension’s Treatment as Property in the Divorce Settlement. Osim v Scott, Mich App No. 342237 (10/31/2019)
- Oct 2020 – Court of Appeals Rules on JOD Provision for the Division of Restricted Stock Redemption Proceeds—Blight v Blight, Mich App No. 349034 (6/25/20) (Unpublished)
- Aug / Sep 2020 – Property Settlement – Court of Appeals Upholds Trial Court’s Property Settlement Decision. Gappy v Gappy, Mich App No. 342861 (9/19/19) (Unpublished)
- Jun / Jul 2020 – Division of Pensions – Court of Appeals Upholds Equal Division of Two Pensions Having Different Features. Reed v Reed App No. 346520 (2/13/20) (Unpublished)
- May 2020 – “Double Dipping”
- Apr 2020 – Families First Coronavirus Response Act and the Coronavirus Aid, Relief, and Economic Security (CARES) Act
- Mar 2020 – Provisions of the 2019 SECURE Act Relevant to Family Law
- Feb 2020 – 2020 Federal Income Tax Rates & Brackets, Etc., and 2020 Michigan Income Tax Rate and Personal Exemption Deduction
- Jan 2020 – State of Michigan Tax Exemptions for Divorce Related Transfers of Real Property
- Dec 2019 – Ethical Responsibilities For Family Law Attorneys and Business Valuation Experts
- Nov 2019 – QDROs Present a Tax-Smart Option Following Elimination of Section 71 Alimony Deductions
- Oct 2019 – Taking Taxes Into Account In Property Settlement Involving “Pre-Tax” Assets – Huggler v Huggler, Mich App. No. 343904 (6/25/19)
- Aug / Sep 2019 – Bankruptcy Exemption May Not Apply To Retirement Benefits Received In Divorce – Lerbakken v Sieloff & Associates, PA, NO. 18-6018 (8th Cir. 2018)
- Jun / Jul 2019 – Oldie But Goodie – Tailored Installment Payments To Balance The Scales Without Breaking The Bank
- May 2019 – Food for Thought on Treatment of Appreciation in Value of a “Separate” Business During Marriage
- Apr 2019 – IRC Section 529 Plans Expanded to Include K through 12 Public, Private, and Religious School Tuition
- Mar 2019 – Tribute to Norm Robbins
- Feb 2019 – Tips on Providing for Joint Tax Refunds, Overpayments, and Estimated Taxes in a Divorce Context
- Jan 2019 – 2019 Federal Income Tax Rates & Brackets, Etc., and 2019 Michigan Income Tax Rate and Personal Exemption Deduction
- Dec 2018 – Strategy for Allocating the Property Tax Deduction in Year of Divorce to Minimize Effect of New Limits on Deducting Taxes
- Nov 2018 – Beware: Spousal Support Tax Treatment Changes January 1, 2019
- Oct 2018 – Stock Redemptions
- Aug / Sep 2018 – Calculation of an Equitable Award for the Non-Degreed Spouse Under the POSTEMA Decision
- May 2018 – Court of Appeals Rules on Effect of Corporate Business Debt on Spousal Support. BOCKART V BOCKART, Mich App No 335833 (3/20/18) (Unpublished)
- Apr 2018 – 2018 Presents a Window of Opportunity for a Tax Smart Method for a Buyout of a Business Interest
- Mar 2018 – Remaining Tax Benefit for Payment of Divorce Related Fees under the 2017 Tax Reform Act
- Feb 2018 – Highlights of 2017 Tax Reform Act’s Effects on Divorce
- Jan 2018 – Court of Appeals (1) Rules on Marital Property Status of Gift of a Vet Practice and (2) Rejects a Bright-Line Rule Re Excluding Personal Goodwill from Practice Value – Brusach No. 334550 (10/17/2017)
- Dec 2017 – House Ways and Means Committee Proposes “Tax Reform” Legislation that Provides (1) Alimony Would No Longer Taxable or Deductible and (2) Deductions for Personal Exemptions Would Be Eliminated. “Tax Cut and Jobs Act”, H.R. 1
- Nov 2017 – Court of Appeals (1) Approves Trial Court’s Award to W of Part of H’s Pension Accrued Before Marriage and (2) Rules It Is Not an Invasion of His Separate Property – Koch, Mich App No. 333020 (7/18/17)
- Oct 2017 – Court of Appeals Approves Trial Court’s (1) Disallowance of Some Business Expenses and (2) Imputation of Income to H in Determining His Income for Support – Bridge, No. 335453 (8/15/2017)
- Aug / Sep 2017 – In a Published Case, Court of Appeals Approves Entry of QDRO 12 Years Post Date of Divorce–JOUGHIN, No. 329993 (7/11/2017)
- Jun / Jul 2017 – Expediting the Business/Professional Practice Valuation Process
- May 2017 – Valuing a Small Minority Interest in a Large Personal Services Firm
- Apr 2017 – Estimated Tax Payments; Tax Refunds / Overpayments
- Mar 2017 – Value to the Owner Cuts Both Ways
- Feb 2017 – Dependency Exemptions for Divorced or Separated Parents
- Jan 2017 – 2017 Federal Income Tax Rates & Brackets, Etc., Selected IRS Publications, and Attorney “Tax Deduction” Letters
- Dec 2016 – Nontaxable/Nondeductible Designation of Payments
- Nov 2016 – Federal Income Tax Filing Tips and Related Info
- Oct 2016 – Revisiting Holder’s Interest Value – or Value to the Owner
- Aug / Sep 2016 – Tax Affecting Plan Loans- Should the Participant Receive a Credit Against Future Tax for Loans Drawn and Used During Marriage?
- Jun / Jul 2016 – Changing Beneficiary Designations
- May 2016 – Court of Appeals Upholds Equal Division of Federal Tax Refund
- Apr 2016 – HUDSON V. HUDSON, Mich App No. 322257
- Feb 2016 – November 2015 Changes to Social Security Law Affect Divorcing Spouses
- Jan 2016 – 2015 Federal Income Tax Rates & Brackets, Etc., and Selected IRS Publications
- Dec 2015 – US Treasury and IRS Issue Proposed Regulations on Federal Tax Aspects of Same Sex Marriage
- Nov 2015 – SKELLY at Odds with Michigan Statute
- Oct 2015 – Overview of Unallocated Family Support Payments
- Aug / Sep 2015 – Comments on Equitable Awards for the Non-Degreed Spouse Pursuant to POSTEMA
- Jun / Jul 2015 – Tailored Installment Payments to Balance the Scales without Breaking the Bank
- May 2015 – Overview of the Division of Retirement Benefits in Divorce – Part 2
- Apr 2015 – Four Federal Income Provisions Relating to Divorced or Legally Separated Parents Providing Child Support
- Mar 2015 – Overview of the Division of Retirement Benefits in Divorce – Part 1
- Feb 2015 – 2015 Federal Income Tax Rates & Brackets, Etc., and Selected IRS Publications
- Jan 2015 – Michigan Court of Appeals Rules on Trial Court’s Decision Concerning the Value of an Interest in an Inn in the Upper Peninsula: BAIRD-PETERSON V PETERSON, Mich App No. 319938 (10/16/14)
- Dec 2014 – Michigan Court of Appeals Rules on Availability for Support of (1) Undistributed S Corporation Earnings and (2) S Corp Distributions to Cover Taxes on Undistributed “Pass Through” Income: DIEZ V. DAVEY, Mich App No. 318910 (10/23/14)
- Nov 2014 – Estimated Tax Payments Part II: Requirements for Spousal Support Recipients to Make Payments–Trap for the Unwary
- Oct 2014 – Estimated Tax Payments and Taxes Withheld During Pendency of Divorce Proceedings
- Aug / Sep 2014 – Court of Appeals Rules on Division of 401(k) Funded Largely Before Marriage – CHENEY V CHENEY, Mich App No. 311555 (4/29/14)
- Jun / Jul 2014 – Designation of Payments as Nontaxable/ Nondeductible
- May 2014 – Selected Tax Provisions Related to Children of Divorce – Part 2
- Apr 2014 – Selected Tax Provisions Related to Children of Divorce – Part 1
- Mar 2014 – Lesser Known Federal Income Tax Filing Tips and Related Info
- Feb 2014 – 2014 Federal Income Tax Rates & Brackets, Etc., and Selected IRS Publications 2014 Federal Income Tax Rates & Brackets and Related Information