Experts typically rely on established valuation factors like earnings capacity, economic conditions, comparable companies, and the company’s financial outlook. The IRS’s Revenue Ruling 59-60 outlines widely used factors for closely held businesses even though it was issued for tax contexts. Valuators may apply income, market, or asset approaches depending on the facts. Discounts for lack of marketability or control can be considered when appropriate. Courts look for credible, well-documented expert analyses when dividing marital interests. For background on accepted valuation frameworks, see the IRS resources.