www.kriegdevault.com/insights/three-minute-update-doing-a-deal-benefits-from-selling-personal-goodwill
angle.ankura.com/post/102jdfe/the-benefits-of-recognizing-personal-goodwill-in-a-transaction
See also:
www.venable.com/insights/publications/2022/06/seller-beware-court-rules-that-california-can
www.tafttaxinsights.com/2024/09/did-you-know-that-you-may-be-able-to-reduce-your-tax-on-a-sale-of-a-corporate-business-by-allocating-part-of-the-sales-price-to-personal-goodwill/#page=1