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According to Florida law, professional goodwill is a marital asset that should be included in the marital estate upon dissolution:

After final judgment was entered in this case, the Florida Supreme Court decided Thompson v. Thompson, 576 So.2d 267 (Fla. 1991). In Thompson the court held that “if it exists and if it was developed during the marriage, professional goodwill is a marital asset which should be included in the marital estate upon dissolution.” Id. at 268. The court defined goodwill and set out a method for courts to use to measure it. Id. at 269-70. For purposes of equitable distribution “such goodwill, to be a marital asset, must exist separate and apart from the reputation or continued presence of the marital litigant.” Id. at 270. The court stated:
The court disapproved of this court’s opinion in Moebus v. Moebus, 529 So.2d 1163 (Fla. 3d DCA 1988), review denied, 539 So.2d 475 (Fla. 1989). Thompson, 576 So.2d at 270 n. 3.
The determination of the existence and value of goodwill is a question of fact and should be made on a case-by-case basis with the assistance of expert testimony.
Numerous methods for valuing goodwill have been advanced in cases and the literature on this subject. E.g., In re Hall, 103 Wn.2d 236, 692 P.2d 175 (1984) (recognizes five methods of valuation). The clearest method would be the fair market value approach, which is best described as what would a willing buyer pay, and what would a willing seller accept, neither acting under duress for a sale of the business. The excess over assets would represent goodwill. We prefer this method and direct that it be the exclusive method of measuring the goodwill of a professional association. Actual comparable sales are not required, so long as a reliable and reasonable basis exists for an expert to form an opinion. See Hanson [ v. Hanson, 738 S.W.2d 429 (Mo. 1987)]. 576 So.2d at 270.
See: Makowski v. Makowski, 613 So. 2d 924 (Fla. Dist. Ct. App. 1993)



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