Publications

  • The Discounted Cash Flow Method and its Rampant Abuse in Marital Dissolution Settings

    By: Joshua S. Sechter, CPA/ABV, CFE
    Publication: Article from the Queens Bar Bulletin, February 2016

    It is mind-boggling to me that I have assisted in the rebuttal for the use of DCF’s by out-spouse valuation experts who have created their own projections based on historical observations without any reliance on a forecast or projection or management’s opinion.




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  • Documents Required for Financial Asset Tracing

    By: Jeffrey F. Gibralter, CPA/ABV/CFF, CFE
    Publication: ABA Section of Family Law eNewsletter, June 2012

    In a matrimonial matter, forensic accountants are often called upon to assist with tracing various financial assets to verify or support specific claims or to ensure completeness. These types of engagements can become very time consuming, and as a result, very costly for the parties. To help minimize costs and prevent unnecessary delays, it is important for the forensic accountant to request the pertinent documents for the agreed-upon number of years and number of accounts that require analysis.




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  • Financial Asset Tracing and Lifestyle Analysis In A Divorce Case

    By: David L. Gresen, CPA/ABV/CFF, CFE
    Publication: AICPA Corner Family Law ENews, November 2011

    It is not uncommon for a forensic accountant to receive a call from a matrimonial attorney to perform a “lifestyle tracing,” “account analysis,” “expense analysis,” or just a “tracing.” Each of these terms may have different meanings to the accountant and counsel.




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  • Is It Time To Call In A Forensic Accountant?

    By: David L. Gresen, CPA/ABV, CVA, CFE
    Publication: Nassau Lawyer – The Journal of the Nassau County Bar Association and The Suffolk Lawyer – A Publication of the Suffolk County Bar Association

    Would you sign a document without reading it thoroughly, looking at the fine print or questioning items you are unsure of just because it was prepared by an attorney? Probably not.




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  • Hedge Fund Analysis and Valuation – A Guide for Marital Attorneys

    By: Glenn S. Liebman, CPA/ABV
    Publication: Article from the March 2007 Edition of the Matrimonial Strategist

    Determining the value of a hedge fund investment is completely different from and far more complex than the relatively straightforward way of determining the value of shares of a publicly traded stock. During the past 10 years, the explosive growth of the hedge fund industry has made the analysis of hedge fund investments and hedge fund businesses an increasingly common part of the financial due diligence necessary in matrimonial cases.




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