FEATURE CARES Act Causing Business Valuation Concerns for Divorces, Estate Plans and Partnerships By James Gallagher, AICPA THE COVID-19 PANDEMIC and federal Coronavirus Aid, Relief and Economic Stimulus (CARES) Act are having a major impact on business valuations, affecting large companies to small, Main Street businesses. 42 AUGUST 2020 ■ www.CPAPracticeAdvisor.comhttp://www.CPAPracticeAdvisor.com