The New Economics of the Rueschenberg Decision (Completed)

Date: Thursday, May 7, 2009
Instructor: Frank G. Pankow
Begin Time:  8:00am Pacific Time
9:00am Mountain Time
10:00am Central Time
11:00am Eastern Time
CPE Credit:  2 hours for CPAs

The recent Arizona Appellate Court ruling in Rueschenberg v. Rueschenberg has created some degree of uncertainty regarding the appropriate mathematical formulas used to apportion the community's interest in a sole and separate business.

Who Should Attend
Practitioners needing to understand these issues.

Topics Covered

  • How to calculate and distinguish between "Net Distributable Earnings" and "Profits"
  • How to determine if the community received excess Net Distributable Earnings and/or Profits
  • How to quantify "External Factors" attributable to an increase in business value that may be used to "Offset" the community's interest
  • The possible new application of "reasonable compensation" theoretically paid to the community
  • The possible affects of having the out-spouse as an employee of the sole and separate business
  • Possible Rueschenberg economic treatments of businesses that have decreased in value

Learning Objectives

  • To gain clarity on the issues surrounding the Rueschenberg decision.


Instructional Method
Group: Internet-based

NASBA Field of Study
Management Advisory Services (2 hours)

Program Prerequisites

Advance Preparation

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