J.M.B. v. K.R.B.

OPINION OF THE COURT

Richard A. Bollinger, J.

Introduction

Valuing a complicated small business, and a husband’s stock holdings in that business, is a difficult task for an accountant.1 Deciding when it should be valued for purposes of equitable distribution under the Domestic Relations Law is no less daunting a task for a court. Mindful of the complexities inherent in the task, the court now considers the choices — a date four months before the commencement of the divorce action, the actual date of commencement, the date of trial or some date in between.

In this case, the business which is the…