Important Family Law Cases: Anna Agnes Pereira, Respondent, v. Frank Pereira, Appellant
By Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA This case involves apportionment of community and separate property for business interests and provides the guidelines for Forensic Accountants in valuing the community property interest in premarital businesses for dissolution cases. Background: Family Code §770 states that when a spouse owns a business at the date…