(Cindy Peters, Petitioner and, v. Ralph Peters, Respondent and Appellant) Part 2 Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Ron’s Corner When undisclosed accounts are discovered after entry of a support order, practitioners should obtain complete bank records and engage a forensic accountant to perform an income-testing analysis. Even where the account…
(Cindy Peters, Petitioner and Respondent, v. Ralph Peters, Respondent and Appellant) Part 1 Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Ron’s Corner In this issue of Forensic Accounting Today, I examine a case involving a husband who concealed two bank accounts from his wife, accounts that together held $787,112. Appointed by the…
By Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Ron’s Corner In Issues 85 and 86 of Forensic Accounting Today, I delved into the process of selecting a fully qualified financial professional for a collaborative divorce. In most cases, achieving the most equitable outcome necessitates the expertise of a CPA who has undergone comprehensive training…
by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Ron’s Corner Tackling the financial and accounting aspects of a collaborative divorce to gain the best equitable outcome usually requires a CPA who has completed training and gained expertise in several specialized areas of accounting. These include the following: Accredited in Business Valuation (ABV) and Certified…
by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Ron’s Corner: There are actually missing components in the divorce process. These are services that can increase a client’s level of satisfaction with his or her family law attorney. To have a clear picture of one’s own tax outlook for the next few years and financial…
California Fourth Appellate District Division Three Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Ron’s Corner The disputed decision by the family court in the Freeman case discussed here concerning the interest and value of the parties’ home, referred to as the Micheltorena property, was appealed by Hub Alan Freeman. His contention was…
(California Court of Appeal, First District, Division Four) Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABF Issue #82 of Forensic Accounting Todaycontinues with the tracing portion of this case. Please be sure you have read part one first if you have not done so. If you need a copy of part one, go…
Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Ron’s Corner In a typical Moore/Marsden case, one of the parties owned a piece of property prior to their marriage. If there were payments made on an amortized mortgage in which there was principal being paid, the community would obtain an equitable interest in the…
Ron’s Corner I thought it would be of interest to you to discuss an existing case that involves disputed tracings. Because the case is in progress, I am protecting the names of the parties involved, as well as making minor changes to the dollar amounts and dates. What I am sharing with you is what…
By Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Senate Bill 343 (SB 343) went into effect on September 1, 2024. This is the first revision to the child support guidelines since 1992. The objectives set forth by the Department of Health and Human Services (DHHS) are to establish accurate child support obligations based on…