As part of the valuation process, a buyer should scrutinize the seller’s balance sheet to
see whether asset book values are realistic.
You Make the CallSituation 4
Bill and Simone Taylor have been married for almost thirty years. Their three grown
children are independent and successful in their chosen careers. Three years ago, Bill
had the opportunity to retire early from his job managing an automotive parts
distribution warehouse. He used his retirement bonus to purchase his family’s
cabinet-making business. Simone was concerned that Bill, who had never worked in the
family business, lacked the proper experience to manage the business and that he was
making a mistake.
The Taylors mortgaged their home and signed a personal loan from Bill’s parents to
finance the purchase of the business from Bill’s parents, both of whom died shortly
thereafter. The personal loan is part of his parents’ estate and is to be repaid to the heirs
(Bill and his two siblings) within five years. The business began to lose money almost
immediately after Bill took over from his father. Worst yet, the Taylors are having
difficulty making their mortgage payments and have no present hope of repaying the
note left in the estate.
As time has gone by, Bill has come to focus entirely on the business and largely ignores
Simone’s questions when she expresses her concerns about their increasingly dire
financial condition. Bill feels that Simone should be second-guessing him about how to
operate the business.
Question 1 What are the major causes of strain in the marriage?
Question 2 Is Simone entitled to a voice in decision making in the business? Explain.