“DeBresser testified that the appellant refused to answer questions during his examination for discovery regarding the Competition Act charges, which forced DeBresser to consider the range of possible outcomes. In his opinion, the litigation risk weighed down the multiple at the date of marriage and conversely the absence of risk elevated the multiple at the valuation date. The appellant testified at trial that as at the date of marriage a settlement of the charges had been reached. The trial judge rejected the appellant’s evidence that the litigation was settled at the date of the marriage and accepted DeBresser’s evidence.”