{"product_id":"family-law-services-handbook-isbn-9780470572535","title":"Family Law Services Handbook","description":"Up to fifty percent of financial forensic services are performed in divorces, or in family law business valuations. Providing the first definitive publication on family law for accountants, this book addresses topics unique to family law accounting, tax, valuation and practice. The coverage begins with pre-engagement of the client and proceeds through to trial and preparation and presentation. Sample checklists, work papers, and trial exhibits are included. CPAs and attorneys will benefit from this handbook’s tips on providing financial services in the family law arena. \u003cp\u003ePreface xvii\u003c\/p\u003e \u003cp\u003eAcknowledgments xix\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart One Family Law Litigation and Financial Experts 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 Introduction 3\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e1.1 Introduction 3\u003c\/p\u003e \u003cp\u003e1.2 Development of Property Law 3\u003c\/p\u003e \u003cp\u003e1.3 U.S. Property Systems 4\u003c\/p\u003e \u003cp\u003e1.4 Role of Fault in Divorce 4\u003c\/p\u003e \u003cp\u003e1.5 Support 4\u003c\/p\u003e \u003cp\u003e1.6 Property Valuation 4\u003c\/p\u003e \u003cp\u003e1.7 Property Division 4\u003c\/p\u003e \u003cp\u003e1.8 Income Tax 5\u003c\/p\u003e \u003cp\u003e1.9 Marital Fraud 5\u003c\/p\u003e \u003cp\u003e1.10 Conclusion 5\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Divorce Assignments and the Financial Expert 6\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e2.1 Initial Contact 6\u003c\/p\u003e \u003cp\u003e2.2 Engagement Terms and Conditions 12\u003c\/p\u003e \u003cp\u003e2.3 Case Management 14\u003c\/p\u003e \u003cp\u003e2.4 List of Cases 18\u003c\/p\u003e \u003cp\u003e2.5 Notes 21\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Planning and Coordinating Discovery 22\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e3.1 Introduction 22\u003c\/p\u003e \u003cp\u003e3.2 Forms of Discovery 24\u003c\/p\u003e \u003cp\u003e3.3 Financial Experts 25\u003c\/p\u003e \u003cp\u003e3.4 Expert Discovery 27\u003c\/p\u003e \u003cp\u003e3.5 Evaluation of Adverse Expert 28\u003c\/p\u003e \u003cp\u003e3.6 Conclusion 29\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Two Child and Spousal Support 31\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Child and Spousal Support 33\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e4.1 Introduction 33\u003c\/p\u003e \u003cp\u003e4.2 Child Support Factors 34\u003c\/p\u003e \u003cp\u003e4.3 Child Support Guidelines 35\u003c\/p\u003e \u003cp\u003e4.4 College and Other Extraneous Expenses 36\u003c\/p\u003e \u003cp\u003e4.5 Uniform Interstate Family Support Act 37\u003c\/p\u003e \u003cp\u003e4.6 Full Faith and Credit for Child Support Orders Act 38\u003c\/p\u003e \u003cp\u003e4.7 Introduction to Spousal Support (Alimony) 38\u003c\/p\u003e \u003cp\u003e4.8 Spousal Support Factors 38\u003c\/p\u003e \u003cp\u003e4.9 Types of Alimony 41\u003c\/p\u003e \u003cp\u003e4.10 Income Available for Support 42\u003c\/p\u003e \u003cp\u003e4.11 Imputation of Income: Ability to Earn 45\u003c\/p\u003e \u003cp\u003e4.12 Imputation of Income: Assets 47\u003c\/p\u003e \u003cp\u003e4.13 Double Dipping 47\u003c\/p\u003e \u003cp\u003e4.14 Conclusion 48\u003c\/p\u003e \u003cp\u003e4.15 Notes 49\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Three Character of Property 51\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Community Property or Equitable Distribution 53\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e5.1 Introduction 53\u003c\/p\u003e \u003cp\u003e5.2 Definition of Property 54\u003c\/p\u003e \u003cp\u003e5.3 Characterization of Property 55\u003c\/p\u003e \u003cp\u003e5.4 Division of Community or Marital Property 57\u003c\/p\u003e \u003cp\u003e5.5 Transmutation Agreements 58\u003c\/p\u003e \u003cp\u003e5.6 Premarital Agreements 59\u003c\/p\u003e \u003cp\u003e5.7 Tracing and Apportionment 61\u003c\/p\u003e \u003cp\u003e5.8 Notes 62\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Tracing Bank and Investment Accounts 64\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e6.1 Introduction: Circumstances and Objectives of Tracing 64\u003c\/p\u003e \u003cp\u003e6.2 What Constitutes Separate Property and Community Property? 68\u003c\/p\u003e \u003cp\u003e6.3 The Community Property Presumption and the Burden on Separate Property 69\u003c\/p\u003e \u003cp\u003e6.4 Intent and Fiduciary Duty 70\u003c\/p\u003e \u003cp\u003e6.5 Tracing Menu Choices in California 71\u003c\/p\u003e \u003cp\u003e6.6 Putting on Tracing Evidence at Trial 75\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Real Property 77\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e7.1 Real Property in Divorce 77\u003c\/p\u003e \u003cp\u003e7.2 Personal Residence 78\u003c\/p\u003e \u003cp\u003e7.3 Real Estate Investments 80\u003c\/p\u003e \u003cp\u003e7.4 Apportionment of Separate Property Interests 82\u003c\/p\u003e \u003cp\u003e7.5 Allocation of Income and Deductions during Pendente Lite Period 84\u003c\/p\u003e \u003cp\u003e7.6 Notes 85\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Retirement and Pension Plans in Divorce 86\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e8.1 Definitions 86\u003c\/p\u003e \u003cp\u003e8.2 Defined Benefit Plans 88\u003c\/p\u003e \u003cp\u003e8.3 Defined Contribution Plans 92\u003c\/p\u003e \u003cp\u003e8.4 Hybrid Plans 96\u003c\/p\u003e \u003cp\u003e8.5 Other Retirement Accounts: Individual Retirement Accounts 96\u003c\/p\u003e \u003cp\u003e8.6 Annuities in Divorce 97\u003c\/p\u003e \u003cp\u003e8.7 Keogh (or HR-10) Plans 103\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 QDROs 104\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e9.1 Retirement Plan Basics 104\u003c\/p\u003e \u003cp\u003e9.2 Common QDRO Issues and Problems 108\u003c\/p\u003e \u003cp\u003e9.3 Conclusion 112\u003c\/p\u003e \u003cp\u003e9.4 Notes 112\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Equity-Based Compensation: Stock Options 113\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e10.1 Introduction 113\u003c\/p\u003e \u003cp\u003e10.2 Fundamental Issues that Need to Be Addressed 114\u003c\/p\u003e \u003cp\u003e10.3 What Are Stock Options? 114\u003c\/p\u003e \u003cp\u003e10.4 Option Valuation Overview 115\u003c\/p\u003e \u003cp\u003e10.5 A Black-Scholes Valuation Exercise 116\u003c\/p\u003e \u003cp\u003e10.6 Options as Marital Property 118\u003c\/p\u003e \u003cp\u003e10.7 Taxation of Options 120\u003c\/p\u003e \u003cp\u003e10.8 Distribution of Options 121\u003c\/p\u003e \u003cp\u003e10.9 Conclusion 122\u003c\/p\u003e \u003cp\u003e10.10 Resources 123\u003c\/p\u003e \u003cp\u003e10.11 Notes 123\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Separate Business Interests 125\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e11.1 Introduction 125\u003c\/p\u003e \u003cp\u003e11.2 Investment of Community Funds 126\u003c\/p\u003e \u003cp\u003e11.3 Personal Efforts during Marriage 126\u003c\/p\u003e \u003cp\u003e11.4 Reasonable Compensation Method in California: \u003ci\u003eVAN CAMP\u003c\/i\u003e Apportionment of Community and Separate Property Interests 129\u003c\/p\u003e \u003cp\u003e11.5 Postseparation Change in Value 130\u003c\/p\u003e \u003cp\u003e11.6 Selection of Method: \u003ci\u003ePEREIRA\u003c\/i\u003e or \u003ci\u003eVAN CAMP\u003c\/i\u003e 130\u003c\/p\u003e \u003cp\u003e11.7 Equitable Apportionment 131\u003c\/p\u003e \u003cp\u003e11.8 Notes 132\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Four Business Valuations 133\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Professional Standards 135\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e12.1 Introduction 136\u003c\/p\u003e \u003cp\u003e12.2 The Early Years 137\u003c\/p\u003e \u003cp\u003e12.3 Other Valuation Standards 137\u003c\/p\u003e \u003cp\u003e12.4 Application of Standards to Valuations for Family Law 137\u003c\/p\u003e \u003cp\u003e12.5 Details of the Consulting Standard 138\u003c\/p\u003e \u003cp\u003e12.6 AICPA General Professional Standards 139\u003c\/p\u003e \u003cp\u003e12.7 Statement of Standards for Valuation Services No. 1 140\u003c\/p\u003e \u003cp\u003e12.8 Developmental Standards 145\u003c\/p\u003e \u003cp\u003e12.9 Reporting Standards 146\u003c\/p\u003e \u003cp\u003e12.10 Reporting Exemption for Certain Controversy Proceedings 148\u003c\/p\u003e \u003cp\u003e12.11 Appendices and Interpretation 1-01 to SSVS 1 148\u003c\/p\u003e \u003cp\u003e12.12 Accreditation of Valuation Experts 149\u003c\/p\u003e \u003cp\u003e12.13 The Future 149\u003c\/p\u003e \u003cp\u003e12.14 Notes 150\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Premise and Standards of Value 151\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e13.1 Premise of Value 151\u003c\/p\u003e \u003cp\u003e13.2 Standard of Value 152\u003c\/p\u003e \u003cp\u003e13.3 Notes 156\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Determining Enterprise Value 158\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e14.1 Determining the Subject Company Equity Value 158\u003c\/p\u003e \u003cp\u003e14.2 Valuation Approaches and Methods 158\u003c\/p\u003e \u003cp\u003e14.3 Qualitative and Quantitative Analysis 164\u003c\/p\u003e \u003cp\u003e14.4 Normalizing the Benefit Stream 166\u003c\/p\u003e \u003cp\u003e14.5 Developing the Discount Rate Using the Buildup Method 167\u003c\/p\u003e \u003cp\u003e14.6 Developing the Discount Rate Using the Modified Capital Asset Pricing Model 173\u003c\/p\u003e \u003cp\u003e14.7 Difference between the Capitalization and Discount Rate 173\u003c\/p\u003e \u003cp\u003e14.8 Long-Term, Sustainable (Perpetual) Growth Rate 173\u003c\/p\u003e \u003cp\u003e14.9 Reconciling the Results 174\u003c\/p\u003e \u003cp\u003e14.10 Nonoperating Assets and Liabilities 175\u003c\/p\u003e \u003cp\u003e14.11 Notes 176\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Enterprise, Personal, Business, and Celebrity Goodwill 178\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e15.1 Definitions of Enterprise and Personal Goodwill 178\u003c\/p\u003e \u003cp\u003e15.2 Difference between Goodwill and Other Types of Intangible Assets 179\u003c\/p\u003e \u003cp\u003e15.3 Why the Need to Differentiate 179\u003c\/p\u003e \u003cp\u003e15.4 Differing Standards of Value and Their Effect on the Goodwill Issue 180\u003c\/p\u003e \u003cp\u003e15.5 Qualitative Differences between Personal and Enterprise Goodwill 185\u003c\/p\u003e \u003cp\u003e15.6 Quantitative Analysis: Allocating between Personal and Enterprise Goodwill 188\u003c\/p\u003e \u003cp\u003e15.7 Celebrity Goodwill 191\u003c\/p\u003e \u003cp\u003e15.8 Conclusion 192\u003c\/p\u003e \u003cp\u003e15.9 Notes 192\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 Owner Agreements’ Impact on Business Value 196\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e16.1 Overview 196\u003c\/p\u003e \u003cp\u003e16.2 Legal Entities 197\u003c\/p\u003e \u003cp\u003e16.3 Customary Terms to Agreements 198\u003c\/p\u003e \u003cp\u003e16.4 Premises and Standards of Value 199\u003c\/p\u003e \u003cp\u003e16.5 Controlling and Noncontrolling Equity Interests 200\u003c\/p\u003e \u003cp\u003e16.6 Impact of Agreement Terms on Value and Examples 200\u003c\/p\u003e \u003cp\u003e16.7 Summary 209\u003c\/p\u003e \u003cp\u003e16.8 Notes 210\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Premiums and Discounts 211\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e17.1 Introduction 211\u003c\/p\u003e \u003cp\u003e17.2 Entity-Level and Shareholder-Level Valuation Adjustments 212\u003c\/p\u003e \u003cp\u003e17.3 Control and Discount for Lack of Control or Minority Interest Discount 214\u003c\/p\u003e \u003cp\u003e17.4 Elements of Control 215\u003c\/p\u003e \u003cp\u003e17.5 Market Evidence for Control and Acquisition Premiums 215\u003c\/p\u003e \u003cp\u003e17.6 Marketability and Liquidity 217\u003c\/p\u003e \u003cp\u003e17.7 Discount for Lack of Marketability 220\u003c\/p\u003e \u003cp\u003e17.8 Conclusions 225\u003c\/p\u003e \u003cp\u003e17.9 Notes 225\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Five Trial or Settlement 229\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e18 Dividing the Marital Estate 231\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e18.1 Introduction 231\u003c\/p\u003e \u003cp\u003e18.2 Important Dates 235\u003c\/p\u003e \u003cp\u003e18.3 Marital Balance Sheet and Proposed Property Division Schedules 236\u003c\/p\u003e \u003cp\u003e18.4 Property Disposition Options: Settlement versus at Trial 240\u003c\/p\u003e \u003cp\u003e18.5 Other Specific Issues and Considerations 244\u003c\/p\u003e \u003cp\u003e18.6 Conclusion 246\u003c\/p\u003e \u003cp\u003e18.7 Notes 247\u003c\/p\u003e \u003cp\u003e\u003cb\u003e19 Preparing for Trial 248\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e19.1 Introduction 248\u003c\/p\u003e \u003cp\u003e19.2 Expert Depositions 248\u003c\/p\u003e \u003cp\u003e19.3 Pretrial Motions 250\u003c\/p\u003e \u003cp\u003e19.4 Voir Dire and Methodology 252\u003c\/p\u003e \u003cp\u003e19.5 Preparing for Expert Witness Testimony 253\u003c\/p\u003e \u003cp\u003e19.6 Conclusion 261\u003c\/p\u003e \u003cp\u003e19.7 Notes 261\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Six Alternative Dispute Resolution 263\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e20 Court or Neutral Expert 265\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e20.1 Introduction: Role of the Neutral, Joint, or Court Expert 265\u003c\/p\u003e \u003cp\u003e20.2 Considerations before the Expert Accepts the Engagement 268\u003c\/p\u003e \u003cp\u003e20.3 Considerations while Serving as the Court’s Expert 268\u003c\/p\u003e \u003cp\u003e20.4 Considerations When Delivering Findings 269\u003c\/p\u003e \u003cp\u003e20.5 Practical Tips 270\u003c\/p\u003e \u003cp\u003e20.6 Language and Content of Court Orders 271\u003c\/p\u003e \u003cp\u003e20.7 Conclusion 272\u003c\/p\u003e \u003cp\u003e20.8 List of Cases 272\u003c\/p\u003e \u003cp\u003e20.9 Sample 730 Order 273\u003c\/p\u003e \u003cp\u003e20.10 Notes 277\u003c\/p\u003e \u003cp\u003e\u003cb\u003e21 Mediation and Dispute Resolution 278\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e21.1 Introduction 278\u003c\/p\u003e \u003cp\u003e21.2 Forms of Dispute: Resolution and Mediation 279\u003c\/p\u003e \u003cp\u003e21.3 Fundamental Mediation Blocks 280\u003c\/p\u003e \u003cp\u003e21.4 Programs and Providers 283\u003c\/p\u003e \u003cp\u003e21.5 Preparation and Participation 284\u003c\/p\u003e \u003cp\u003e21.6 Conclusion 287\u003c\/p\u003e \u003cp\u003e21.7 Notes 287\u003c\/p\u003e \u003cp\u003e\u003cb\u003e22 Collaborative Law 288\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e22.1 Introduction 288\u003c\/p\u003e \u003cp\u003e22.2 The Collaborative Process: Isn’t This Just like Mediation? 289\u003c\/p\u003e \u003cp\u003e22.3 Collaborative Professionals: Building a Professional Team 290\u003c\/p\u003e \u003cp\u003e22.4 Financial Professional 292\u003c\/p\u003e \u003cp\u003e22.5 Collaborative Contract 292\u003c\/p\u003e \u003cp\u003e22.6 Disclosure in the Collaborative Process 293\u003c\/p\u003e \u003cp\u003e\u003cb\u003e23 Private Judging 294\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e23.1 Introduction 294\u003c\/p\u003e \u003cp\u003e23.2 What Is a Private Judge? 294\u003c\/p\u003e \u003cp\u003e23.3 What Factors Should Be Considered in the Decision to Go Private? 295\u003c\/p\u003e \u003cp\u003e23.4 What Does a Private Judge Offer? 296\u003c\/p\u003e \u003cp\u003e23.5 How the Private Process Is Different from the Public Courts 297\u003c\/p\u003e \u003cp\u003e23.6 Ethical Considerations 297\u003c\/p\u003e \u003cp\u003e23.7 Statutory Authority 298\u003c\/p\u003e \u003cp\u003e23.8 Preparation and Participation 298\u003c\/p\u003e \u003cp\u003e23.9 Conclusion 307\u003c\/p\u003e \u003cp\u003e23.10 Notes 307\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Seven Income Tax 309\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e24 Income Tax: General Rules 311\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e24.1 Introduction 311\u003c\/p\u003e \u003cp\u003e24.2 Child Support 311\u003c\/p\u003e \u003cp\u003e24.3 Filing Status 312\u003c\/p\u003e \u003cp\u003e24.4 Dependency Exemption 313\u003c\/p\u003e \u003cp\u003e24.5 Miscellaneous Issues 315\u003c\/p\u003e \u003cp\u003e24.6 Notes 319\u003c\/p\u003e \u003cp\u003e\u003cb\u003e25 Tax Consequences of Property Division: IRC Section 1041 320\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e25.1 Introduction 320\u003c\/p\u003e \u003cp\u003e25.2 Section 1041 of the Internal Revenue Code 321\u003c\/p\u003e \u003cp\u003e25.3 Transfers of Property between Spouses or Former Spouses Incident to a Divorce 321\u003c\/p\u003e \u003cp\u003e25.4 Tax Basis of Assets Transferred under Section 1041 323\u003c\/p\u003e \u003cp\u003e25.5 Conflicts with Section 1041 324\u003c\/p\u003e \u003cp\u003e25.6 Transfers of Stock Options and Deferred Compensation in Divorce 325\u003c\/p\u003e \u003cp\u003e25.7 Stock Redemptions in Divorce 327\u003c\/p\u003e \u003cp\u003e25.8 Interest Paid and Received on Deferred Equitable or Community Distribution Payments 329\u003c\/p\u003e \u003cp\u003e25.9 Preventing Unintended Outcomes 331\u003c\/p\u003e \u003cp\u003e25.10 Notes 331\u003c\/p\u003e \u003cp\u003e\u003cb\u003e26 Tax Issues of Child and Spousal Support 332\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e26.1 Support: General Discussion 332\u003c\/p\u003e \u003cp\u003e26.2 Definition of Alimony 334\u003c\/p\u003e \u003cp\u003e26.3 Definition of Child Support 335\u003c\/p\u003e \u003cp\u003e26.4 Key State and U.S. Tax Court Cases Addressing Unallocated Alimony and Child Support 336\u003c\/p\u003e \u003cp\u003e26.5 Alimony Recapture 337\u003c\/p\u003e \u003cp\u003e26.6 Nunc Pro Tunc 339\u003c\/p\u003e \u003cp\u003e26.7 Payments to Third Parties 340\u003c\/p\u003e \u003cp\u003e26.8 Temporary Support Issues 340\u003c\/p\u003e \u003cp\u003e26.9 Conflict between Family and Tax Law 341\u003c\/p\u003e \u003cp\u003e26.10 Support Arrearages 341\u003c\/p\u003e \u003cp\u003e26.11 What Agreements Must Say to Qualify as Alimony 341\u003c\/p\u003e \u003cp\u003e26.12 Nontaxable and Nonincludable Alimony and Strategies 342\u003c\/p\u003e \u003cp\u003e26.13 Payments after Death 342\u003c\/p\u003e \u003cp\u003e26.14 Alimony and Expense Issues of a Jointly Owned Home 342\u003c\/p\u003e \u003cp\u003e26.15 Child Contingency Issues and Traps 343\u003c\/p\u003e \u003cp\u003e26.16 Substitute Payments 347\u003c\/p\u003e \u003cp\u003e26.17 Reviewing Divorce Agreements 347\u003c\/p\u003e \u003cp\u003e26.18 Internal Revenue Ruling Publications 347\u003c\/p\u003e \u003cp\u003e26.19 Notes 350\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePart Eight Marital Investigations and Fraud 351\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e27 Marital Fraud 353\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e27.1 What’s Love Got to Do with It? 353\u003c\/p\u003e \u003cp\u003e27.2 Value in Fraud 354\u003c\/p\u003e \u003cp\u003e27.3 Data Gathering 355\u003c\/p\u003e \u003cp\u003e27.4 Business Entity And Marital Fraud 358\u003c\/p\u003e \u003cp\u003e27.5 Common Frauds and How to Identify Them 362\u003c\/p\u003e \u003cp\u003e27.6 Divorce Planning Strategies to Affect Business Values and Income 366\u003c\/p\u003e \u003cp\u003e27.7 Conclusion 366\u003c\/p\u003e \u003cp\u003e27.8 Bibliography 367\u003c\/p\u003e \u003cp\u003e27.9 List of Cases 367\u003c\/p\u003e \u003cp\u003e27.10 Sample Document Request 367\u003c\/p\u003e \u003cp\u003e27.11 Notes 369\u003c\/p\u003e \u003cp\u003e\u003cb\u003e28 Searching Public Information 370\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e28.1 Privacy Laws and Asset Searches: Introduction 370\u003c\/p\u003e \u003cp\u003e28.2 Asset Searches 371\u003c\/p\u003e \u003cp\u003e28.3 Hidden Assets 371\u003c\/p\u003e \u003cp\u003e28.4 Databases 373\u003c\/p\u003e \u003cp\u003e28.5 Search Engines, Meta-Search Engines, and Directories 374\u003c\/p\u003e \u003cp\u003e28.6 Alternatives in Searching 375\u003c\/p\u003e \u003cp\u003e28.7 Privacy Laws 377\u003c\/p\u003e \u003cp\u003e28.8 Conclusion 381\u003c\/p\u003e \u003cp\u003e28.9 Notes 382\u003c\/p\u003e \u003cp\u003e\u003cb\u003e29 Bankruptcy and Insolvency in Divorce 383\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e29.1 Introduction 383\u003c\/p\u003e \u003cp\u003e29.2 Overview of Chapter 7 Bankruptcy 384\u003c\/p\u003e \u003cp\u003e29.3 Overview of Chapter 13 Bankruptcy 386\u003c\/p\u003e \u003cp\u003e29.4 Protecting Domestic Support Obligations in Divorce 388\u003c\/p\u003e \u003cp\u003e29.5 Protecting Property Settlements in Divorce 389\u003c\/p\u003e \u003cp\u003e29.6 Automatic Stay and Divorce Exceptions 390\u003c\/p\u003e \u003cp\u003e29.7 Priority of Obligations 391\u003c\/p\u003e \u003cp\u003e29.8 Effect of Bankruptcy Filing on Divorce Decree 391\u003c\/p\u003e \u003cp\u003e29.9 Certain Obligations 392\u003c\/p\u003e \u003cp\u003e29.10 Dismissal 393\u003c\/p\u003e \u003cp\u003e29.11 Revocation of Discharge 394\u003c\/p\u003e \u003cp\u003e29.12 List of Cases 394\u003c\/p\u003e \u003cp\u003e29.13 Notes 394\u003c\/p\u003e \u003cp\u003eGlossary 399\u003c\/p\u003e \u003cp\u003eAbout the Editors 409\u003c\/p\u003e \u003cp\u003eAbout the Contributors 413\u003c\/p\u003e \u003cp\u003eIndex 423\u003c\/p\u003e \u003cb\u003eDonald A. Glenn\u003c\/b\u003e, 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 \u003ci\u003eA CPA's Guide to Forensic Accounting for Divorce\u003c\/i\u003e \u003ci\u003eEngagements,\u003c\/i\u003e 2005, and has authored several CPA courses covering family law and marital fraud.  Glenn is a Partner with Glenn \u0026amp; 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. \u003cp\u003e\u003cb\u003eThomas Burrage\u003c\/b\u003e, CPA, is Principal in Charge of Litigation and Valuation, Burrage \u0026amp; 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 \u003ci\u003eDivorce and Domestic Relations Litigation\u003c\/i\u003e, and AICPA's \u003ci\u003eCPA's Guide to Family Law Services\u003c\/i\u003e, and a contributing editor to PPC divorce taxation publications.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eDonald J. DeGrazia\u003c\/b\u003e, CPA, ABV, is senior shareholder in the firm, Gold Meltzer Plasky \u0026amp; 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.\u003c\/p\u003e \u003cp\u003e\u003cb\u003eWilliam B. Stewart\u003c\/b\u003e, 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.\u003c\/p\u003e","brand":"Wiley","offers":[{"title":"Default Title","offer_id":47989196620005,"sku":"NP9780470572535","price":220.0,"currency_code":"USD","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/1842\/7735\/files\/9780470572535.jpg?v=1761783168","url":"https:\/\/k12savings.com\/es\/products\/family-law-services-handbook-isbn-9780470572535","provider":"K12savings","version":"1.0","type":"link"}