Tracing: Why, When and How

Tracing usually becomes an issue when community and separate property funds have been commingled in the same account(s) and then an asset is purchased with funds from that account. The mere commingling of separate property moneys in a community bank account does not destroy the separate property character of the funds, so long as they…

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Understanding Hardship Deductions

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…

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What Family Law Attorneys Need to Know about Analyzing and Dissecting Tax Returns

By 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…

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What Is a Forensic Accountant?

By 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…

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