What are some special problems associated with ownership interests in a business? If David is a partner in an accounting firm, will it always be easy to value his ownership interest? What might need to be done to determine David's ownership interest in the firm?

One form of business ownership is that of a sub-chapter S corporation. An S corporation cannot have more than 75 owners. However for S corporation purposes, a married couple is counted as one person. If David and Angela, as a married couple, and 74 single people, own the same S corporation, what will need to be considered concerning the S corporation's ownership and the property division as the divorce process proceeds?