Not all marital dissolution cases require the services of a Forensic Accountant. However, many of the more complicated cases in this ever complex and changing area of law do. Some of the reasons to retain a Forensic Accountant are as follows:

• When unreported or underreported income is an issue

• When one or both of the spouses is self-employed

• When one of the spouses has separate property claims

• When temporary and permanent spousal and child support are an issue

• When a determination of the marital lifestyle is required

• When accounting for reimbursements, tracing, allocation, apportionment and characterization of assets is needed

• When a valuation of a business interest is required

• When determination of business, executive or professional goodwill is needed

• When there has been a commingling of funds (See v. See)

• When there are reimbursement claims for post-separation maintenance of community assets (Epstein)

• When the community has made payments on a separate property residence (Moore/Marsden)

• When an apportionment of community business is necessary (Pereira/ Van Camp).

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