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Anfuso CPA
Los Angeles Divorce Forensic Accountant
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Ron J. Anfuso, CPA/ABV

An Accountancy Corporation

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    • Home
    • About Us
      • Meet Ron Anfuso
      • Meet the Staff
      • 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
        • Analyzing and Dissecting Tax Returns
        • Analyzing Perquisites
        • Important Family Law Cases
    • For Clients
      • Why Choose Ron J. Anfuso for Your Collaborative Law Team?
      • What is Forensic Accounting?
      • Do You Need a Forensic Accountant for your Divorce Case?
      • How to Work with a Forensic Accountant
      • Glossary of Accounting Terms
      • Articles for Clients
        • Divorce, Remarriage, and Taxes
    • Ask the CPA
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    Category Archives: Newsletters

    Rebutting Tracings and Meeting the Burden of Proof

    Newsletters, UncategorizedBy ronanfusoOctober 12, 2021Leave a comment

    By Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA The burden of proof in family law is the obligation of a spouse to bring forth evidence of a claim of separate property. In these instances, assets are presumed community property unless a party sufficiently traces and meets the burden of proof that an asset is…

    Moore/ Marsden, Watts Charges

    Newsletters, UncategorizedBy stevehornSeptember 14, 2021Leave a comment

    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, 2017. Jodie’s Proposed Statement of Decision identified several disputes. Among…

    Understanding Hardship Deductions

    NewslettersBy ronanfusoSeptember 14, 2021Leave 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…

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

    NewslettersBy ronanfusoSeptember 14, 2021Leave 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 2: I Thought California is a No-Fault State

    NewslettersBy ronanfusoSeptember 14, 2021Leave 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 1: I thought California is a No-Fault State

    NewslettersBy ronanfusoSeptember 14, 2021Leave a comment

    Presented by Ron J. Anfuso, CPA, ABV, CFF, CDFA, FABFA Yes, of course, 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…

    Has Tracing Changed or Remained the Same? Part 2

    Newsletters, UncategorizedBy stevehornSeptember 14, 2021Leave a comment

    Part 2 In part one, I provided the background of the appeal case of Dorothy (“DeeDee”) and Joseph (“Joe”) Ciprari that dealt with the most contested portion of the case, the tracing issue. On appeal, DeeDee attacked the detailed tracing analysis performed by me, on which the trial court relied. Here in part two, I…

    Family Law Symposium Survey Finding

    Newsletters, UncategorizedBy stevehornSeptember 13, 2021Leave a comment

    We recently conducted a survey at the 2018 LA County Bar Association Annual Family Law Symposium. This was a continuation of a survey we performed at the 2016 event. Thirty-four attorneys participated in the study. Those we interviewed averaged 18 years practicing family law. Usage of forensic accountants by the interviewees during the span of…

    Forensic Investigations and Knowledge of Current Tax Law

    Newsletters, UncategorizedBy stevehornSeptember 13, 2021Leave a comment

    From the time I began working for Ron J. Anfuso CPA/ABV, An Accountancy Corporation, Ron stressed the importance of his accountants performing tax returns. Having now completed several hundred returns, many of which involve substantial assets and major tax complications, I have come to realize that having up-to-date knowledge of both forensic accounting and the…

    Standard of Living: Income Only versus the Subtraction: Income Only Method

    Newsletters, UncategorizedBy stevehornSeptember 13, 2021Leave a comment

    The 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…

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