Multi-Attribute Utility Model (MUM)

MUM is a court-tested approach to allocating personal/professional goodwill and enterprise goodwill for a privately held business. MUM simplifies and documents the process of selecting and weighting attributes for allocating business goodwill between personal/professional goodwill and enterprise goodwill.

Overview

When you need a quick and easy way to separate personal goodwill from enterprise goodwill for a business:

  • MUM gives you a simple, court-tested mechanism to identify critical attributes, assigning weighting ranges, and measure the presence of attributes to allocate goodwill and document your approach and findings.
  • Meet the judicial challenge for method, documentation and allocation.
    Developed by David Wood, CPA, ABV, CVA.
  • ValuSource’s MUM provides the valuator with a mechanism for identifying and providing relative importance to the attributes that make up personal and enterprise goodwill.
  • MUM provides a framework, calculator, and documentation for each step in allocating goodwill between personal/professional and enterprise.

ValuSource’s MUM enables a “walk-through” of the goodwill allocation process, taking the valuator through:

  • Setting outcome alternatives
  • Setting the objective
  • Selecting critical goodwill attributes
  • Evaluating the importance of each attribute
  • Evaluating the presence of each attribute
  • Calculating the resulting allocation of goodwill
  • MUM simplifies and documents the process of selecting and weighting attributes for allocating business goodwill between personal/professional goodwill and enterprise goodwill.
  • MUM gives a court-accepted method of measuring goodwill attributes for importance and presence in the business.
  • MUM is quick and easy to use.

Click here for an article from the American Journal of Family Law explaining the basics of MUM.

Click here for a MUM sample report

Available in these bundles
(save up to 68%)

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Single User$295

Multi User$475