Beyond the Balance Sheet: Valuing Intangible Assets in Consumer Bankruptcy
- Presenter(s): Ashley Morgan; Robert Grivan
- Session Length: 90 minutes
- Date: Apr 12, 2026
As technology, digital income streams, and nontraditional property interests expand, consumer bankruptcy attorneys are increasingly confronted with assets that can't be easily appraised, touched, or sold — yet may have real value to the estate.
This session, presented in collaboration with NCLC, explores the growing challenge of identifying and valuing intangible assets in bankruptcy practice. From small business goodwill to digital accounts, intellectual property, NFTs, and online income, panelists will discuss how to determine what's property of the estate, when expert valuation is warranted, and how to navigate disputes over worth and exemption.
Key topics include:
Recognizing intangible assets during intake and disclosure.
Practical approaches to valuation — when to engage an expert and what metrics to use.
How trustees, creditors, and debtors view "soft assets" differently.
Case law and trends shaping valuation disputes in consumer cases.
Ethical considerations when assets have speculative or fluctuating value.
Participants will leave with a deeper understanding of how to spot, value, and defend intangible assets in today's evolving consumer landscape.
Key topics include:
Recognizing intangible assets during intake and disclosure.
Practical approaches to valuation — when to engage an expert and what metrics to use.
How trustees, creditors, and debtors view "soft assets" differently.
Case law and trends shaping valuation disputes in consumer cases.
Ethical considerations when assets have speculative or fluctuating value.
Participants will leave with a deeper understanding of how to spot, value, and defend intangible assets in today's evolving consumer landscape.
description
As technology, digital income streams, and nontraditional property interests expand, consumer bankruptcy attorneys are increasingly confronted with assets that can't be easily appraised, touched, or sold — yet may have real value to the estate. This session, presented in collaboration with NCLC, explores the growing challenge of identifying and valuing intangible assets in bankruptcy practice. From small business goodwill to digital accounts, intellectual property, NFTs, and online income, panelists will discuss how to determine what's property of the estate, when expert valuation is warranted, and how to navigate disputes over worth and exemption.Key topics include:
Recognizing intangible assets during intake and disclosure.
Practical approaches to valuation — when to engage an expert and what metrics to use.
How trustees, creditors, and debtors view "soft assets" differently.
Case law and trends shaping valuation disputes in consumer cases.
Ethical considerations when assets have speculative or fluctuating value.
Participants will leave with a deeper understanding of how to spot, value, and defend intangible assets in today's evolving consumer landscape.
