Most divorce clients are of modest means, meaning division of their property is a pretty straight-forward exercise. Many parties simply agree to take what they already have in their possession, while others will take the time to make a list of all of their property, estimate its present (market) value, and divide it such that each takes about half of the total value. If there’s a difference, sometimes the party taking more will make an equalization payment to make it economically equal. Other times, they might call it “close enough” and be done. But what happens when somebody owns a business?