This presentation addresses specific issues that arise in representation of a business owner in the dissolution, including: 1. The recent case of IRMO Brooks (decided 3/27/19) and IRMO Brandes on characterization 2. Valuation criteria (Rev. Rul. 59-60, IRMO Hewitson, IRMO Honer) 3. Selection of valuation experts and maximizing the expert's credibility 4. Miscellaneous tips: joint or separate valuation experts, sharing of documents with the other side (see Davenport), strategic concessions).