Epstein Credits: An Overview

In 1979, the landmark California Supreme Court case, “In Re Marriage of Epstein,” established guidelines for reimbursements of separate property payments (normally from post-separation earnings) on community property debt. As a customary rule, courts may reimburse a spouse if that spouse used post-separation earnings or other separate funds subsequent to separation to pay for pre-existing…

Important Family Law Cases

This case involves apportionment of community and separate property business interests. Case Title: Anna Agnes Pereira, Respondent, v. Frank Pereira, Appellant Case Cite: 156 Cal. 1, 103 P. 488 Date: June 30, 1909 Court: Supreme Court of California View Case Cite 156 This case involves apportionment of community and separate property business interests. Case Title:…

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…

Evaluating Law Practices

The following is an excerpt from “Income Reconstruction: A Guide to Discovering Unreported Income,” published by the American Institute of Certified Public Accountants. It provides insight into how a Forensic Accountant would trace non-disclosed income in one particular type of business. Overview of Law Practices It is important to understand how law practices account for…