Donald A. Glenn, CPA, CFE, ABV, CFF, CVA, is a nationally known lecturer to judges, attorneys, CPAs and other groups on Forensic Accounting and has authored hundreds of articles in the forensic area and on family law. He has over 30 years of experience in family law and is the co-author of the AICPA publication A CPA's Guide to Forensic Accounting for Divorce Engagements, 2005, and has authored several CPA courses covering family law and marital fraud. Glenn is a Partner with Glenn & Dawson LLP. He has served on the National Board of Directors of the Institute of Management Accountants (IMA) and has participated as faculty expert in the U. of California Hastings Law School trial advocacy program. He has served on numerous AICPA litigation and family law committees and is frequently appointed as Court's expert in family law matters.

Thomas Burrage, CPA, is Principal in Charge of Litigation and Valuation, Burrage & Johnson, CPAs, PLC. He performs expert witness in cases fraud malpractice, minority shareholder, economic damages and family law. He is co-author of Wiley's Divorce and Domestic Relations Litigation, and AICPA's CPA's Guide to Family Law Services, and a contributing editor to PPC divorce taxation publications.

Donald J. DeGrazia, CPA, ABV, is senior shareholder in the firm, Gold Meltzer Plasky & Wise, specializing in federal and state taxation, multi-state taxation, and matrimonial taxation. He is also Chairman of Integra International, Inc. He provides various court and arbitration testimony, including matrimonial expert witness.

William B. Stewart, CPA/ABV, CVA, CFE, is principal of William B. Stewart CPA firm, specializing in forensic accounting. His expertise includes business valuations, family law, mediation consulting, and business advisory services. He has been appointed by the courts as an auditor, expert and receiver in large commercial litigation, and family law cases. He is a frequent speaker to legal and accounting organizations.

Preface
Acknowledgments
Family Law Litigation And Financial Experts
Introduction
Introduction
Development Of Property Law
U.S. Property Systems
Role Of Fault In Divorce
Support
Property Valuation
Property Division
Income Tax
Marital Fraud
Conclusion
Divorce Assignment & The Financial Expert
Initial Contact
Engagement Terms And Conditions
Case Management
List Of Cases
Sample Engagement Letter
Endnotes
Planning And Coordinating Discovery
Introduction - Developing A Roadmap
Forms Of Discovery
Financial Experts
Expert Discovery
Evaluation Of Adverse Expert
Conclusion
Child And Spousal Support
Child And Spousal Support
Introduction Of Child Support
Child Support Factors
Child Support Guidelines
College And Other Extraneous Expenses
Uniform Interstate Family Support Act (Uifsa)
Full Faith And Credit For Child Support Orders Act (Ffccsoa)
Introduction To Spousal Support (Alimony)
Spousal Support Factors
Types Of Alimony
Income Available For Support
Imputation Of Income - Ability To Earn
Imputation Of Income - Assets
"Double Dipping"
Conclusion
Endnotes
Character Of Property
Community Property Or Equitable Distribution
Introduction
Definition Of Property
Characterization Of Property
Division Of Community Or Marital Property
Transmutation
Pre-Marital Agreements
Tracing And Apportionment
Endnotes
Tracing Bank And Investment Accounts
Introduction-Circumstances And Objectives Of Tracing
What Constitutes Separate Property And Community Property?
The Community Property Presumption And The Burden On Separate Property
Intent And Fiduciary Duty
The Tracing Menu Choices In California
Putting On Tracing Evidence At Trial
Real Property
Real Property In Divorce
Personal Residence
Real Estate Investments
Apportionment Of Separate Property Interests
Allocation Of Income & Deductions During Pendente Lite Period
Endnotes
Retirement And Pension Plans In Divorce
Definitions
Defined-Benefit (Db) Plans
Defined Contribution (Dc) Plans
Hybrid Plans
Other Retirement Accounts: Individual Retirement Accounts
Annuities In Divorce
Keogh (Or Hr-10) Plans
Endnotes
Qdros
Retirement Plan Basics
Common Qdro Issues And Problems
Conclusion
Endnotes
Equity Based Compensation - Stock Options
Introduction
Fundamental Issues Which Need To Be Addressed
What Are Stock Options?
Option Valuation Overview
A Black-Scholes Valuation Exercise
Options As Marital Property
Taxation Of Options
Distribution Of Options
Conclusion
Resources
Endnotes
Separate Business Interests
Introduction
Investment Of Community Funds
Personal Efforts During Marriage
Reasonable Compensation Method In California -Van Camp Apportionment Of Community And Separate Property Interests
Post Separation Change In Value
Selection Of Method - Pereira Or Van Camp
Equitable Apportionment
Endnotes
Business Valuations
Professional Standards
Introduction
The Early Years
Other Valuation Standards
Application Of Standards To Valuations For Family Law
Detail Of The Consulting Standard
AICPA General Professional Standards
Statement Of Standards For Valuation Services No. 1
The Developmental Standards
The Reporting Standards
Reporting Exemption For Certain Controversy Proceedings
Appendices And Interpretation 1-01 To SSVS1
Accreditation Of Valuation Experts
The Future
Endnotes
Premise And Standards Of Value
Premise Of Value
Standard Of Value
Endnotes
Determining Enterprise Value
Determining The Subject Company Equity Value
Valuation Approaches And Methods
Qualitative And Quantitative Analysis
Normalizing The Benefit Stream
Developing The Discount Rate Using The Build-Up Method
Developing The Discount Rate Using The Modified Capital Asset Pricing Model
Difference Between The Capitalization And Discount Rate
Long-Term, Sustainable (Perpetual) Growth Rate
Reconciling The Results
Non-Operating Assets And Liabilities
Endnotes
Enterprise, Personal, Business & Celebrity Goodwill
Definitions Of Enterprise And Personal Goodwill
Difference Between Goodwill And Other Types Of Intangible Assets
Why The Need To Differentiate
Differing Standards Of Value And Their Effect On The Goodwill Issue
Qualitative Differences Between Personal And Enterprise Goodwill
Quantitative Analysis - Allocating Between Personal And Enterprise Goodwill
Celebrity Goodwill
Conclusion
Endnotes
Owner Agreements' Impact On Business Value
Overview
Legal Entities
Customary Terms To Agreements
Premises & Standards Of Value
Controlling And Non-Controlling Equity Interests
Impact Of Agreement Terms On Value And Examples
Summary
Endnotes
Premiums And Discounts
Introduction
Entity-Level And Shareholder-Level Valuation Adjustments
Control And Discount For Lack Of Control Or Minority Interest Discount
Elements Of Control
Market Evidence For Control And Acquisition Premiums
Marketability And Liquidity
Discount For Lack Of Marketability ("Dlom")
Overall Conclusions
Endnotes
Trial Or Settlement
Dividing The Marital Estate
Introduction
Important Dates
The Marital Balance Sheet And Proposed Property Division Schedules
Property Disposition Options - Settlement Vs. At Trial
Other Specific Issues And Considerations
Conclusion
List Of Cases
Endnotes
Preparing For Trial
Introduction
Expert Depositions
Pre-Trial Motions
Voir Dire And Methodology
Preparing Your Expert For Testifying
Conclusion
Endnotes
Alternative Dispute Resolution
Court Or Neutral Expert
Introduction: The Role Of The Neutral, Joint, Or Court Expert
Considerations Before You Accept The Engagement
Considerations While Serving As The Court's Expert
Considerations When Delivering Your Findings
Practical Tips
Language And Content Of Court Orders
Conclusion
Summary Of Cases
Sample 730 Order
Endnotes
Mediation And Dispute Resolution
Introduction
Forms Of Dispute: Resolution And Mediation
Fundamental Mediation Blocks
Programs And Providers
Preparation And Participation
Conclusion
Endnotes
Collaborative Law
Introduction
The Collaborative Process - Isn't This Just Like Mediation?
The Collaborative Professionals - Building A Professional Team
The Financial Professional
The Collaborative Contract
Disclosure In The Collaborative Process
Private Judging
Introduction
What Is A Private Judge?
What Factors Should Be Considered In The Decision To Go "Private"?
What Does A Private Judge Offer?
How The Process Is Different From The Public Courts
Ethical Considerations
Statutory Authority
Preparation And Participation
Conclusion
Endnotes
Income Tax
Income Tax: General Rules
Introduction
Child Support
Filing Status
Dependency Exemption
Miscellaneous Issues
Endnotes
Tax Consequences Of Property Division - Irc §1041
Introduction
Section 1041 Of The Internal Revenue Code
Transfers Of Property Between Spouses Or Former Spouses Incident To A Divorce
Tax Basis Of Assets Transferred Under Section 1041
Conflicts With Section 1041
Transfers Of Stock Options And Deferred Compensation In Divorce
Stock Redemptions In Divorce
Interest Paid And Received On Deferred Equitable Or Community Distribution Payments
Preventing Unintended Outcomes
Endnotes
Tax Issues Of Child And Spousal Support
Support - General Discussion
Definition Of Alimony
Definition Of Child Support
Key Cases-State And U.S. Tax Court (Key Cases Addressing Unallocated Alimony And Child Support)
Alimony Recapture
Nunc Pro Tunc
Payments To Third Parties
Temporary Support Issues
Conflict Between Family And Tax Law
Support Arrearages
What Agreements Must Say To Qualify As Alimony
Non- Taxable And Non- Includable Alimony And Strategies
Payments After Death
Alimony And Expense Issues Of A Jointly Owned Home
Child Contingency Issues And Traps
Substitute Payments
Reviewing Divorce Agreements
Internal Revenue Ruling Publications This Section Can Be Placed At End Of Chapter
Endnotes
Marital Investigations And Fraud
Marital Fraud
What's Love Got To Do With It?
The Value In Fraud
Data Gathering
Business Entity And Marital Fraud
Common Frauds And How To Identify Them
Divorce Planning Strategies To Affect Business Values And Income
Conclusion
Bibliography
List Of Cases
Sample Document Request
Endnotes
Searching Public Information
Privacy Laws And Assets Searches - Introduction
Asset Searches
Hidden Assets
Databases
Search Engines, Meta-Search Engines, And Directories
Alternatives In Searching
Privacy Laws
Conclusion
Bankruptcy & Insolvency In Divorce
Introduction
Overview Of Chaper 7 Banruptcy
Overview Of Chapter 13 Bankruptcy
Protecting Domestic Support Obligations In Divorce
Protecting Property Settlements In Divorce
Automatic Stay And Divorce Exceptions
Priority Of Obligations
Effect Of Bankruptcy Filing On Divorce Decree
Certain Obligations
Dismissal
Revocation Of Discharge
List Of Cases
Endnotes
Glossary
About the Editors
About the Contributors
Index
Table of Contents provided by Publisher. All Rights Reserved.

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Family Law Services Handbook The Role of the Financial Expert

9780470572535

0470572531

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