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Anfuso CPA
Los Angeles Court Expert Witness in Forensic Accounting
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Ron J. Anfuso, CPA/ABV

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    • Home
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      • Meet Ron Anfuso
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      • Why Are We the Better Choice?
    • For Attorneys
      • How to Choose a Forensic Accountant
      • Why Choose Ron J. Anfuso, CPA/ABV
      • Presentations
      • Articles for Attorneys
        • Evaluating Law Practices
        • An Overview of Epstein Credits
        • Determining Standard of Living
        • Analyzing and Dissecting Tax Returns
        • Analyzing Perquisites
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      • What is Forensic Accounting?
      • Do You Need a Forensic Accountant for your Divorce Case?
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        • Divorce, Remarriage, and Taxes
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    Author Archives: ronanfuso

    American Academy of Certified Financial Litigators

    UncategorizedBy ronanfusoDecember 12, 2020Leave a comment

    Congratulations to Ron Anfuso on becoming an Advisory Board Member of the AACFL’s Los Angeles Chapter!  Ron is a Certified Public Accountant as well as a Certified Divorce Financial Analyst. His areas of experience include litigation support services in marital dissolution and civil/commercial litigation matters and Forensic Accounting. We are truly honored to have Ron…

    The Marriage of Erica and Francis Desouza: Cryptocurrency and Fiduciary Duty

    UncategorizedBy ronanfusoDecember 10, 2020Leave a comment

    Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Background Francis Desouza appealed a post-judgment order that found he breached his fiduciary duty to his former wife Erica. The trial court ordered Francis to transfer Bitcoins and other cryptocurrencies to Erica pursuant to the parties’ judgment of dissolution and to pay Erica’s attorney’s fees…

    In re Marriage of Jodie and Greg Mohler: Moore/Marsden and Watts Charges Rulings

    Divorce, Forensic Accounting- Family LawBy ronanfusoOctober 12, 2020Leave a comment

    Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Background Greg and Jodie Mohler were married on September 12, 1998, and separated on July 2, 2011.  Petitioner (Jodie) filed a Petition of Dissolution on January 25, 2012. Greg filed his response on April 9, 2012. Their trial did not take place until November 15,…

    Apportionment (CLAM) Model Steps

    Forensic Accounting- Family LawBy ronanfusoOctober 7, 2020Leave a comment

    A) State the value of the business at the beginning period B) Determine the rate of return C) Calculate the return on average capital (Capital factor: A x B) D) Determine the reasonable compensation for labor (Labor factor) E) Calculate the total allocation base (Capital plus labor: C + D) F) Calculate the percent of…

    The Use of a “Hybrid” Formula in Apportionment

    Divorce, Forensic Accounting- Family LawBy ronanfusoOctober 4, 2020Leave a comment

    Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Background Charles Brandes founded BIP in 1974 to provide investment advisory services for fees based on the percentage of the company’s clients’ assets under management. When Charles and Linda met in 1983, BIP managed assets of $8.2 million. His annual income was $44,148. Linda agreed…

    Capital – Labor Apportionment Model

    UncategorizedBy ronanfusoOctober 3, 2020Leave a comment

    In instances where a case cannot achieve an equitable apportionment via Pereira or Van Camp alone, the hybrid Capital Labor Apportionment Model may be the most substantially just method to apply. Download this sample worksheet.

    Understanding Hardship Deductions

    Forensic Accounting- Family LawBy ronanfusoOctober 1, 2020Leave a comment

    By Lawrence Markey, Esq. and Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Child support litigation in California has caused the spilling of an ocean of ink and toner, yet to many attorneys, the magic box we call the “guideline” remains as mysterious as ever.  One component that adds to the opacity of the statewide…

    The Use of a “Hybrid” Formula in Apportionment: Todd et al v. Commissioner of Internal Revenue

    Forensic Accounting- Family LawBy ronanfusoApril 7, 2020Leave a comment

    Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Background Although the Todd case was not a family law matter, it can apply to apportionment in family law cases when a hybrid approach may prove more effective than limiting the method to Pereira or Van Camp alone.  In this case, the Commissioner of Internal…

    Part 4: I Thought California Was a No-Fault State:

    UncategorizedBy ronanfusoJanuary 17, 2020Leave a comment

    Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Yes, California is a no-fault state. However, no fault relates only to grounds for the termination of a marriage. Financial fault, on the other hand, has no limits. It can lie in the past, present or future. In fact, it seems that as time passes…

    Part 3: I Thought California is a No-Fault State

    UncategorizedBy ronanfusoOctober 30, 2019Leave a comment

    Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Yes, California is a no-fault state. However, no fault relates only to grounds for the termination of a marriage. Financial fault, on the other hand, has no limits. It can lie in the past, present or future. In fact, it seems that as time passes…

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