In a marital dissolution the parties may be concerned with the change in value that occurred during the marriage. In estate cases, the trustee, the executer, or personal representative will consider adopting the "alternative valuation date"(i.e. six months after the date of death) to determine which is more advantageous. These are the examples of:
- Situations identifying valuation date
- Situations having more than one valuation dates
- Litigated cases
- Universally applicable methods to finalize valuation date