An Accountancy Corporation
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…
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…
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…
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…
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…
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…
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…
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…
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…
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…