Physicians, attorneys, executives, and founders call Brentwood home. When a professional practice or partnership stake is the biggest asset in the marriage, valuation strategy decides the outcome.
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In a Brentwood divorce, a professional practice built during the marriage is community property under Family Code § 760 — including its goodwill, which California courts value under In re Marriage of Foster. The practice almost never gets divided; its community value is offset against other assets, which makes the valuation fight the whole case.
Brentwood’s marital estates are dense with professional wealth: medical and dental practices, law partnership interests, financial advisory books of business, and closely held companies. California treats the community’s interest in a practice — including professional goodwill — as divisible property. Three valuation approaches dominate, and the choice of method routinely moves the number by seven figures:
| Method | How It Works | Where It Cuts |
|---|---|---|
| Excess earnings | Capitalizes the practitioner’s earnings above what a comparable employee would earn | The dominant approach for professional goodwill; highly sensitive to the comparable-salary input |
| Market approach | Compares sales of similar practices | Useful where a real market exists (dental, veterinary); weak for personal-reputation practices |
| Income / DCF | Discounts projected future cash flows to present value | Common for entities with transferable revenue; fights center on growth and discount rates |
Valuation date, methodology, and the goodwill/compensation boundary are all contestable — and worth contesting.
Our guides to professional practice valuation and business valuation in California divorce walk through these methods in detail.
The double-dip is the most expensive trap for practice owners: the same future earnings get counted twice — once when goodwill is capitalized into the property division, and again when those earnings set spousal support under Family Code § 4320. California law does not automatically prevent this overlap, so the protection has to be built by counsel: coordinating the valuation methodology with the support analysis, and structuring the judgment so income is not paying for itself twice.
In our experience representing practice owners, the double-dip argument is won or lost in expert selection and cross-examination — not at trial closing. We engage forensic accountants early and force methodological discipline before positions harden.
For extraordinarily high earners, Family Code § 4057(b)(3) permits deviation from guideline child support where guideline exceeds the children’s reasonable needs — a lifestyle-evidence fight we prepare meticulously. Variable compensation (bonuses, distributions, partnership draws) is typically captured by a Smith-Ostler percentage add-on. Our analysis of child support for high-income earners in California covers the leading cases.
In our experience, the marital standard of living analysis matters as much as the income number itself — a Brentwood household’s documented spending becomes the framework for every support argument that follows.
We also serve the surrounding Westside — see Santa Monica, Beverly Hills, and Pacific Palisades, or the firm’s overview of high-net-worth divorce representation across Los Angeles. Statutory text is available at the California Legislature’s site.

Borna Houman represents Brentwood professionals through the most consequential financial event of their careers. Clients choose the firm for its command of valuation methodology, its discretion, and the assurance that an experienced attorney — not a junior associate — handles every stage personally.
Almost never. California licenses cannot be transferred, and courts award the practice to the practitioner-spouse. What gets divided is the community’s share of the practice’s value — usually through an offset against other assets like the home or retirement accounts.
Yes. Under In re Marriage of Foster and decades of California case law, the goodwill of a professional practice built during marriage is community property, even though it cannot be sold separately from the practitioner.
The community owns the same share regardless of who earned it — that is the core of Family Code § 760. Support is a separate analysis under § 4320, which weighs the marital standard of living, the supported spouse’s earning capacity, and contributions to the other spouse’s career.
Accepting the opposing expert’s valuation framework before challenging its inputs. The comparable-salary figure in an excess-earnings calculation, or the discount rate in a DCF, can each move the value by millions — and they are negotiable, expert-driven inputs, not fixed facts.
The statutory minimum for any California divorce is six months and one day under Family Code § 2339, but a contested practice valuation typically adds months of discovery and expert work. A coordinated settlement strategy often resolves the valuation dispute without trial.
Speak directly with Borna Houman about your situation. Every consultation is private and discreet.