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.

Available in these bundles
(save up to 66%)

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Single User$295

Multi User$475