{"product_id":"divorce-and-domestic-relations-litigation-isbn-9780471225256","title":"Divorce and Domestic Relations Litigation","description":"\u003ci\u003eDivorce and Domestic Relations Litigation\u003c\/i\u003e represents the accountant's body of knowledge on divorce and domestic relations and how it relates to the divorce process, alimony, child support, and property. At once a reference tool and a training guide for firms entering this specialization, this book provides the financial professional with a single source of information regarding the financial impact, the practical course, and the underlying theories that impact domestic relations.  Preface.  \u003cp\u003e1. THE FINANCIAL ADVISER'S IMPACT ON DIVORCE LITIGATION.\u003c\/p\u003e \u003cp\u003eNature and Administration of the Practice.\u003c\/p\u003e \u003cp\u003eState of Law.\u003c\/p\u003e \u003cp\u003eInitial Meetings with Counsel or the Client.\u003c\/p\u003e \u003cp\u003eChild Support.\u003c\/p\u003e \u003cp\u003eProperty Issues.\u003c\/p\u003e \u003cp\u003eTracing of Assets.\u003c\/p\u003e \u003cp\u003eDivision of Property.\u003c\/p\u003e \u003cp\u003eOther Issues.\u003c\/p\u003e \u003cp\u003e2. THE FINANCIAL ADVISER'S ROLE IN DIVORCE LITIGATION.\u003c\/p\u003e \u003cp\u003eThe Financial Adviser's Role.\u003c\/p\u003e \u003cp\u003eThe Divorce Process.\u003c\/p\u003e \u003cp\u003eTrials.\u003c\/p\u003e \u003cp\u003eNeutral Roles.\u003c\/p\u003e \u003cp\u003e3. THE DETERMINATION AND TAXATION OF DIVORCE PROPERTY DIVISIONS.\u003c\/p\u003e \u003cp\u003eProperty Theory and Issues.\u003c\/p\u003e \u003cp\u003eFamily-Limited Partnerships.\u003c\/p\u003e \u003cp\u003eTaxation of Property Transfers.\u003c\/p\u003e \u003cp\u003eRedemption of Stock in a Closely Held Corporation.\u003c\/p\u003e \u003cp\u003e4. THE VALUATION OF BUSINESSES IN DIVORCE LITIGATION.\u003c\/p\u003e \u003cp\u003eBusiness Valuation.\u003c\/p\u003e \u003cp\u003eStandards.\u003c\/p\u003e \u003cp\u003eValuation Methodologies.\u003c\/p\u003e \u003cp\u003eAnalysis of the Business.\u003c\/p\u003e \u003cp\u003eControl versus Minority Interests and Other Discounts and Premiums.\u003c\/p\u003e \u003cp\u003eDetermination of Value.\u003c\/p\u003e \u003cp\u003e5. THE VALUATION AND DIVISION OF RETIREMENT PLANS IN DIVORCE LITIGATION.\u003c\/p\u003e \u003cp\u003eRetirement Plans.\u003c\/p\u003e \u003cp\u003eTypes of Qualified Plans.\u003c\/p\u003e \u003cp\u003eGovernmental Plans.\u003c\/p\u003e \u003cp\u003eIndividual Retirement Accounts, Simplified Employee Pensions, and SIMPLE Plans.\u003c\/p\u003e \u003cp\u003eTransfer of Retirement Assets.\u003c\/p\u003e \u003cp\u003eNonqualified Plans.\u003c\/p\u003e \u003cp\u003e6. THE TAXATION AND DETERMINATION OF SUPPORT IN DIVORCE LITIGATION.\u003c\/p\u003e \u003cp\u003eChild Support.\u003c\/p\u003e \u003cp\u003eSpousal Support.\u003c\/p\u003e \u003cp\u003eTypes of Spousal Support.\u003c\/p\u003e \u003cp\u003eTax Treatment of Spousal Support.\u003c\/p\u003e \u003cp\u003eRecapture of Spousal Support.\u003c\/p\u003e \u003cp\u003eSpousal Support Treated as Child Support.\u003c\/p\u003e \u003cp\u003eSpousal Support Substituted for Property Awards.\u003c\/p\u003e \u003cp\u003eAllocation between Child Support and Spousal Support.\u003c\/p\u003e \u003cp\u003e7. THE DIFFERENCES OF PROPERTY AND INCOME IN DIVORCE LITIGATION AND ISSUES OF THE MARITAL RESIDENCES.\u003c\/p\u003e \u003cp\u003eProperty or Income.\u003c\/p\u003e \u003cp\u003eMarital Residence.\u003c\/p\u003e \u003cp\u003e8. TAX ISSUES IN DIVORCE LITIGATION.\u003c\/p\u003e \u003cp\u003eIncome Tax.\u003c\/p\u003e \u003cp\u003eInnocent Spouse Relief.\u003c\/p\u003e \u003cp\u003eExpanded Innocent Spouse Relief.\u003c\/p\u003e \u003cp\u003eSeparate Liability Election.\u003c\/p\u003e \u003cp\u003eEquitable Relief.\u003c\/p\u003e \u003cp\u003eMiscellaneous Tax Issues.\u003c\/p\u003e \u003cp\u003eTax Attributes in Divorce.\u003c\/p\u003e \u003cp\u003e9. THE FINANCIAL ADVISER'S TESTIMONY.\u003c\/p\u003e \u003cp\u003eTestimony.\u003c\/p\u003e \u003cp\u003ePreparation for Trial.\u003c\/p\u003e \u003cp\u003eDirect Examination.\u003c\/p\u003e \u003cp\u003eCross-Examination.\u003c\/p\u003e \u003cp\u003eRedirect Examination.\u003c\/p\u003e \u003cp\u003eRecross Examination.\u003c\/p\u003e \u003cp\u003eThe Decision.\u003c\/p\u003e \u003cp\u003eIndex.\u003c\/p\u003e  THOMAS F. BURRAGE, CPA\/ABV, CVA, DABFA, is principal in charge of litigation and valuation services at Meyers \u0026amp; Company, LLC, a certified public accounting and consulting firm. His other books on divorce and divorce-related issues include PPC’s Guide to Divorce Taxation and Tax Planning for High Income Individuals. \u003cbr\u003e SANDRA MORGAN LITTLE, JD, is shareholder in Little, Gilman-Tepper Velasquez, PA, specializing in divorce and family law. A high-profile conference speaker and the former president of the American Bar Association’s family law section, she has written numerous articles in professional journals and is the author of Child Custody and Visitation: Law and Practice.  For financial planners, accountants, attorneys, and their clients, the existence of sound and knowledgeable financial guidance is central to success in a divorce litigation. Divorce and Domestic Relations Litigation: Financial Adviser’s Guide consolidates the essential concepts and practices of dividing property and determining financial support into one comprehensive volume. It is the first resource designed to provide objective, arm’s-length answers on this all-too-subjective and emotional topic.  \u003cp\u003eWhat are the standard guidelines for determining alimony, child support, property and business valuation, and other important financial issues? How might the dissolution of a cohabitation or other nontraditional arrangement be treated differently than that of a marriage? Divorce and Domestic Relations Litigation answers these and hundreds of other questions, and provides financial advisers and accountants with the body of knowledge they need to counsel and represent their clients accurately, effectively, and with a minimum of confusion and second-guessing. Look to this unique and valuable resource for complete coverage of topics including:\u003c\/p\u003e \u003cul\u003e \u003cli\u003eThe role of the financial adviser\u003c\/li\u003e \u003cli\u003eDetermination and taxation of property divisions\u003c\/li\u003e \u003cli\u003eValuation of businesses\u003c\/li\u003e \u003cli\u003eValuation and division of retirement plans\u003c\/li\u003e \u003cli\u003eTaxation and determination of spousal and child support\u003c\/li\u003e \u003cli\u003eIssues of marital residences\u003c\/li\u003e \u003cli\u003eLegal testimony: how to prepare, what is expected\u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eFor accountants and financial advisers, the deeply held emotions and financial complexities of divorce make virtually every other task seem like child’s play. Before you are thrust into that game, be certain that you know the rules. Divorce and Domestic Relations Litigation will provide you with the facts you need to know to fulfill your fiduciary responsibilities and, just as important, provide your clients with the expert and trustworthy guidance they need to take the financial sting out of this difficult stage of their lives.\u003c\/p\u003e  THE ONLY COMPREHENSIVE RESOURCE for UNDERSTANDING EVERY KEY FINANCIAL ASPECT of DIVORCE LITIGATION  \u003cp\u003eThe breakup of a marriage or relationship is an emotionally–– and financially–– turbulent time. Are you prepared to truly represent the best financial interests of your clients on paper, in the negotiating room, and even, if necessary, on the witness stand? Divorce and Domestic Relations Litigation: Financial Adviser’s Guide is both a training guide and a reference tool to help you and your firm navigate within this delicate terrain. Covering everything from the preparatory tasks and responsibilities of the financial adviser to ways to ensure that the final dissolution is equitable and satisfying, it will tell you everything you need to know, alert you to common trouble spots, and ensure that your clients receive the rock-solid support and guidance they need during this otherwise stressful time.\u003c\/p\u003e \u003cp\u003ePraise for Divorce and Domestic Relations Litigation:\u003c\/p\u003e \u003cp\u003e\"What is striking [about Divorce and Domestic Relations Litigation] is the clear, straightforward style. This book should have many audiences beyond just the financial community. The discussion of legal process would be helpful to the general public, clients, law students, and practicing attorneys. The book’s major strength is readability. To make the legal process clear is an art form.\"\u003cbr\u003e –– David P. Levin\u003cbr\u003e Attorney, mediator, and court administrator\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989079441637,"sku":"NP9780471225256","price":136.95,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780471225256.jpg?v=1761782709","url":"https:\/\/k12savings.com\/es\/products\/divorce-and-domestic-relations-litigation-isbn-9780471225256","provider":"K12savings","version":"1.0","type":"link"}