ARTICLES | Divorce Forensics2021-01-23T08:02:04-05:00

Divorce Valuation: Active vs. Passive Appreciation

In divorce cases, attorneys will often call upon a business valuation expert to distinguish between “active” and “passive” appreciation when deciding how certain spousal assets should be divided and allocated.  The difference is crucial.  A spouse’s interest in a closely-held business often represents the most valuable asset he or she owns and is also often the most complex to value for dissolution purposes, particularly if the spouse owned the business interest prior to marriage.   In [...]

Role of the Forensic Accountant in Divorce

The forensic accountant in divorce cases is charged with requesting, gathering, analyzing and evaluating financial data provided by the spouses and their attorneys and then communicating his or her findings.  Specifically, forensic accounting assignments may include the following: […]

Divorce Forensics: The Search for Hidden Income

When going through a divorce, in is not uncommon for the parties to hire a valuation expert, often at the direction of their attorneys, to assist them with the process of dividing marital assets.  This is especially true when one or both of the individuals involved have business ownership interests.  As emotions can lead people to act “out of character”, doing things that they normally would not do, hidden income can become a major issue [...]

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