As long as you can prove a bona fide offer of goods or services. But goodwill is basically the reputation of the company. EI- Ebay buys Microsoft, ebay owns the name and TMs, so basically, everything Microsoft stood for is now Ebays. Goodwill in the intangible part of a name. So when a consumer things of Microsoft, they still think of Windows, operating systems, software, etc... that is goodwill. Since Ebay bough everything of Microsoft, they own microsoft.com adn teh registration continues as if Bill Gates still owned it. Ebay would claim the TM going back o the 80s.