Welcome to the blog of Ron J. Anfuso, CPA/ABV, An Accountancy Corporation. Our blog serves as an adjunct to our website (www.anfusocpa.com). On this blog, you will discover valuable information about our practice, as well as general guidance concerning Forensic Accounting for Family Law. You will also find a copy of our most recent newsletter,…
DetailsThe Santa Barbara County Bar Association Family Law Section Tracing Issues and the Marriage of Ciprari November 1, 2019 Santa Barbara College of Law MCLE: 1.0 Hour of General MCLE Speaker: Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA For more information: Law Office of Renee M. Fairbanks, CFLS Direct line: (805) 845-1604 Email: renee@reneemfairbanks.com Ron…
DetailsMel B, former Spice Girl, (lower right) celebrates the end of her lengthy dissolution court battle (pictured here with her team, which included Ron) Ron assisted former Spice Girl (Scary Spice) Melanie Brown aka Mel B with the financial, valuation, tracing and tax issues related to her dissolution of marriage from Stephen Belafonte. His tasks…
DetailsBy Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Family law practitioners need to be familiar with the numerous types of income tax returns that are essential for financial analysis relevant to several issues in dissolution of marriage cases. These include matters such as child support, spousal support, division of property, tracing, and Family Code…
DetailsOn September 26, 2018, the LA County Bar Association’s Daily eBrief included the case of Launa Morton, Appellant vs. David Morton, Respondent. This was a significant case for forensic accountants because it gave case authority to include 401(k) contributions when calculating spousal and child support. The following excerpts are taken from the opinion filed by…
DetailsThe intent behind this article is to provide you a better understanding of two primary methods used in determining marital standard of living (MSOL) called Income Only and Subtraction. In part one, I focused on the Subtraction method through a brief explanation of the determination of marital standard of living in the case of In…
DetailsHistorically, families’ living expenses have been used to determine a spouse’s marital standard of living (MSOL). Although this is typically the chosen method, it can be time consuming and expensive. One issue a judge must determine is the most appropriate time period to utilize in calculating MSOL. In practice, we have found three years is…
DetailsPeople versus Sanchez was a criminal case concerning gang-related crimes. The case addressed a vital issue related to the validity of expert testimony, which was whether the prosecution’s expert’s description of the defendant’s past contacts with police should have been considered hearsay based on the expert never having met the defendant, nor having been present…
DetailsBackground During the divorce process of Fred and Vivian Andersen, Ron Anfuso advised Vivian’s attorney it would be in her best interest to receive counseling from Evan Miller, a Certified Financial Planner® (CFP), who is also a Certified Divorce Financial Analyst® (CDFA®). Evan and his associate Kathy Costas, CDFA®, specialize in helping coordinate the financial…
DetailsIn many marital dissolution cases, a forensic accountant is not required. So when does a forensic accounting expert become necessary? In any case in which there is a small, closely held business that needs to be valued or when a cash flow analysis for purposes of support is essential, a forensic should be consulted. In…
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