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…
DetailsBy Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA A new case typically begins with a phone call from a Family Law attorney who needs forensic accounting assistance on a case. My first action is to proceed with an intake procedure to ensure there is no conflict of interest. I ask for: • The client’s…
DetailsPeople choose Collaborative Divorce over traditional litigation when they want the divorce to be more amicable. The hallmark of a Collaborative Divorce is honesty. Both spouses are expected to provide full disclosure about all assets, both those known to be community property and those that they claim are separate property. In rare cases during the…
DetailsBy Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Forensic Accounting is the practice of accounting in support of litigation. A Forensic Accountant provides an accounting analysis suitable to the court that will form the basis for discussion, debate and ultimately judicial decision. A Forensic Accountant utilizes specialized accounting skills to conduct an investigation into…
DetailsPresented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA (Full Article) Background When investment real estate is characterized as community property, it is subject to division upon dissolution. Yet it can be highly impractical or inappropriate for divorced spouses to maintain joint ownership of an investment property. Conflicts of interest, unequal influence over management,…
DetailsI recently received the following request from a California family law attorney asking about the use of the “B” key in the Dissomaster™ software for calculating child and spousal support. I would appreciate some guidance regarding the following: When calculating an amount for permanent spousal support, how do you quantify the 4320 factors? We have…
DetailsCongratulations 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…
DetailsThe differences in allocation of costs in a traditional litigated divorce versus a collaborative law case. Many individuals are concerned about fees when hiring a collaborative team versus an attorney for a divorce case. It appears expensive to the public to be retaining up to Six members of a collaborative team (Two attorneys, One financial…
DetailsPresented 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…
DetailsPresented 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,…
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