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Valuation Issues in Matrimonial Engagements

 Valuation Issues in Matrimonial Engagements
CPE Credit

Program Type: VideoCast (Audio,Video, PPT Presentation)
Program Level: Basic
Prerequisites: Previous training or experience with the fundamentals of the subject matter.
Advanced Preparation: None
Delivery Method: Group Internet-Based
CPE Credits: Three (3) Hours
Fields of Study: Accounting
Item Number: 15PFFHOU1019B
Shipping Weight: 0lbs. 0oz.
Price: $140.00
Program Description

Divorce rates have been rising due to certain problems like incompatibility between couples, infidelity, lack of trust and understanding, and financial pressures. Financial consultants who want to branch into the area of matrimonial litigation need to understand and perform unique analyses specific to matrimonial disputes. In these specialty Webinars, attendees will learn valuation, tax, and forensic accounting issues that are unique to matrimonial engagements and how to get started, including: developing their work plan, documenting their analysis, and writing reports. Attendees will learn how to provide analysis related to income available for support/maintenance, lifestyle of the parties or children, under-reported income, and financial issues in high net-worth cases. Attendees will also be introduced to a number of tools and practical applications that can be used to ascertain income and assets. These Webinars will also cover the application of valuation concepts and tax considerations in family law matters; valuation issues common to divorce litigation, including valuation methods, standards of value, stock options, retirement assets, and goodwill; tax concepts germane to family law; and how to avoid common mistakes.

Learning Objectives

After completing this webinar, attendees will be able to:

- Identify and utilize data-gathering techniques
- Interpret tax returns to determine economic income and identifiable assets
- Investigate financial records to uncover hidden assets and unreported income
- Perform an analysis of household spending
- Compare and employ the appropriate standard of value
- Identify appropriate valuation approaches and methods in family law matters
- Identify and implement optimal property distribution strategies
- Discuss tax consequences related to income, support, and property distribution

Who Should Attend

CPAs, valuation experts, economists, and other financial professionals who render services designed to assist in the resolution of legal disputes involving financial matters


Karen J. Kaseno, CPA/ABV/CFF, CVA, CFE, MAFF
Ms. Karen Kaseno is an alumni of Deloitte Haskins + Sells and has been practicing in the area of litigation services since 1989. Ms. Kaseno’s practice specializes in family law, business valuations, economic damage cases and fraud investigations. She has been appointed by the family law court as an Evidence Code §730 Special Master on hundreds of occasions.

Her family law practice involves engagements relating to business valuations, analysis of income available for support, apportionment of separate and community property, complex calculations in high net worth cases, and tracings of separate and community property.

Ms. Kaseno has also conducted several forensic investigations on fraud-related matters for both criminal and civil matters. She has been named as an expert witness on hundreds of commercial litigation matters involving loss of earnings on a variety of legal matters.

Over the past two decades, Ms. Kaseno has been extremely active in developing and teaching within the accounting and legal professions. Ms. Kaseno has developed and taught over a half dozen courses covering many aspects of forensic accounting including the Fraudsafe™ Fraud Prevention and Investigation Five Day Training Program for CPAs. Ms. Kaseno is a founding member and instructor in NACVA’s National Matrimonial Litigation Workshop. Ms. Kaseno has been a presenter at conferences and continuing education programs throughout the United States for both CPAs and attorneys covering topics including numerous issues in family law litigation, business valuation, fraud investigations, and providing expert witness testimony. Her presentations have also been made directly to judges.

She is also the former Chair of the Fraud Section of the litigation services committee of California. Ms. Kaseno has chaired and been on the planning committees for numerous conferences for the California Society of Certified Public Accountants Education Foundation, American Institute of Certified Public Accountants, and the National Association of Certified Valuation Analysts. Ms. Kaseno received the Outstanding Member award from NACVA in 2007.