tag:blogger.com,1999:blog-87276310761447025772024-03-06T12:01:42.360-08:00Divorce and Parenting: Peaceful Dispute ResolutionPasadena Collaborative Family Lawyer and Mediator focusing on fair and lasting settlements for divorce and parenting disputes. Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.comBlogger12125tag:blogger.com,1999:blog-8727631076144702577.post-9426682496002971132020-08-29T12:34:00.003-07:002020-08-29T12:34:44.261-07:00Coping during the time of Corona Virus - Do as I do, and the some!I was honored to be able to contribute to the book "Living Together, Separating,
Divorcing: Surviving During a Pandemic" which was published in April, 2020. The
entire book is available digitally for just $1.99 at <a href="https://www.amazon.com/Living-Together-Separating-Divorcing-Surviving/dp/B088BHVPC1">https://www.amazon.com/Living-Together-Separating-Divorcing-Surviving/dp/B088BHVPC1</a>!
It is composed by volunter contributions from over 70 mediators and family
peacemakers from around world and is a not for profit endeavor! Here is my
contribution:<div><div class="separator" style="clear: both;">
<div class="separator" style="clear: both; text-align: center;"><br /></div>
<div class="separator" style="margin-left: 1em; margin-right: 1em; text-align: center;"><img height="351" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg2ZRUwcOnjQiajiZHGUWBXsdxsYXhy3qq1WJoczbTchNGq0aT92x0Y3SfQtmfIzU3RMY2zQC4_QxTrNSCi_FOH_nBbyCjE4S5edKd3VUK9B3zhSURwvKZj8j363Q0BH1hUgP8prU74karM/w512-h351/book+cover+and+page+pic.jpg" width="512" /></div></div>
<b>Do as I do and then some...</b> <div><br /></div><div>Life restricted to our homes, home schooling, working from home, financial
worries and fears of contracting Covid-19 are challenging our capacity for
patience and understanding. Our boundaries are being pushed, our frustrations
are high and our resources are limited. All of these issues may be magnified if
you and the other parent in the midst of a separation, divorce or were thinking
about divorce even before the onset of Covid-19. What can you do, right now, to
help you manage and deal with difficult relationships at home while outside life
is on hold? <div><br /></div><div><b>Wear your children’s shoes</b> </div><div><br /></div><div>Understanding the challenges, changes and disruptions caused by the Pandemic is
hard enough for adults to deal with so can you imagine what our children are
thinking and feeling? In their own way they are also experiencing confusion,
frustration and fear. Putting ourselves in our children’s mindsets can give us a
different perspective. Understanding how they feel can help guide us as we deal
with the day to day, and often hour to hour issues that are coming up as we
live, work, study and everything else, together 24/7. Seeing life through their
eyes may give us some insight on our adult interactions. </div><div><br /></div><div><b>Be a Model</b></div><div><br /></div><div><b></b>Because our children are with us 24/7, now more than ever, our words and actions
are on display for our children. Like you, your children are restless,
impatient, bored, intolerant, unfocused, anxious, and so on. The days are long
and increasingly frustrating. But if we expect them to be able to get through
these challenging times, we have to show them how to do it. We cannot expect
them to take things “one day at a time” if we do not adopt this approach
ourselves. We cannot expect them to “think before they speak” if we do not and
we cannot expect them to be patient if we do not model patience. But if we model
behavior for them, we may actually improve our own interactions and
expectations. </div><div><br /></div><div><b>Be forgiving and allow “do overs”</b></div><div><br /></div><div><b></b>We all make mistakes and make choices we wish we could take back. We say the
wrong things and we make poor choices. Frustration and impatience can make us do
these things more often. And while it is true that some things cannot be undone,
in most instances, we can have “do overs.” If you say something that you don’t
mean, apologize and try again. Be forgiving when someone apologizes to you. Let
it be an opportunity to open new paths of conversations. </div><div><br /></div><div><b>Find opportunity in adversity</b></div><div><br /></div><div><b></b>Overly positive? Maybe. But why not? We have no choice but to deal with the
current situation as best we can. We can use this time to try to understand how
others around us feel and experience this “new normal.” We can model for our
kids coping strategies and we can find ways to regroup, reevaluate and find new
paths. The challenges of Covid-19 can certainly magnify the problems that
already existed, but maybe, with patience,forgiveness, and modeling, we can also
find opportunities to address those problems as a result of the way we face the
adversity of the pandemic. </div><div><br /></div><div><br /></div><div>Laurie Amaya, Esq. Laurie Amaya works as a family law
mediator, consulting and collaborative attorney in Pasadena, California, USA.
She is an APFM Certified Advanced Practitioner, APFM Senior Mediator, and a
Certified Mediator with Mediate.com.
</div></div></div>Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com0tag:blogger.com,1999:blog-8727631076144702577.post-2741835414833047472020-03-05T12:52:00.000-08:002020-03-05T12:57:07.904-08:00What Makes Mediation Different From Litigation?<br />
<div style="text-align: center;">
<span style="font-size: x-large;"><b>What is Mediation and How it Can Help You Reach an Out of Court Settlement</b></span></div>
<br />
Statistics consistently show that the majority of cases conclude with settlement so why do people think they have to go the litigation route when divorcing? Surprisingly, because most people do not realize that there are other options. In fact, almost all of the people who call my office say they hope to reach a settlement and do not want to go to court. But their question is “how can they accomplish this”? The answer is mediation and here’s why:<br />
<span style="white-space: pre;"> </span><br />
<h4>
BASICS OF DIVORCE</h4>
In California, in order to get a divorce, a case must be filed in the Superior Court. To finish a divorce, the issues in the divorce are either agreed upon by the spouses and submitted to the court in a written agreement for the judge to sign or there is a trial where a judge makes all of the decisions. Neither party gets to make decisions on their own. Most people do not want to go to trial and there are good reasons for this sentiment! It is a long and complicated process, it is expensive to hire an attorney, and it very often yields unexpected and disappointing results. The adversarial nature of the litigation process almost always increases hostility and negative emotions between the parties, even if they didn’t have animosity prior to litigation.<br />
<br />
<h4>
HOW DOES MEDIATION WORK? </h4>
Wanting to reach an agreement and actually being able to take the steps necessary to achieve an agreement can feel insurmountable. It can be very difficult for spouses who are getting divorced to work together and have productive conversations. Communication between people getting a divorce is commonly strained and often impossible. Understandably, it can be very hard for spouses to talk about things that are uncomfortable, difficult, or challenging. Mediation is a method for reaching agreements that really helps people in this situation. In mediation, the parties’ discussions take place with a mediator. The mediator is not a decision-maker nor a legal advisor. The mediator is a facilitator, somebody who guides the conversation while helping the participants isolate what the issues are and determine their own goals and objectives. The mediator assists in the negotiations so participants can reach their own agreements, make their own decisions, and decide the future of them individually as well as their children. Mediation is a process that emphasizes the spouses’ own responsibilities for making decisions that affect their own lives. A mediator is also a guide through the complicated legal process, including all the forms required, from the initial court filings to the finalizing of an agreement which will ultimately be submitted to the court.<br />
<h4>
</h4>
<h3>
<span style="font-size: small;">WHY IS MEDIATION ANY DIFFERENT THAN US JUST TALKING BETWEEN OURSELVES?</span></h3>
<span style="white-space: pre;"> </span>Working with a mediator enables the conversation to be more productive than when people attempt settlement discussions on their own. Just the presence of the mediator in the room enables the parties to approach their issues and the discussion differently. Sometimes the facilitation by the mediator results in the parties having a better understanding of what the other is saying. Sometimes it is just having a more structured framework in which to have discussions. Sometimes it is just about having the mediator as a guide to help them understand how the process works and help them take their agreements in principle and turn them into a formal agreement that can be submitted to the court.<br />
<span style="white-space: pre;"> </span>Mediation does not make the issues in a divorce different but it can make the process less adversarial, less combative, and more streamlined. Mediation sessions are scheduled based on your schedules, not determined by hearings set by a court. Parties are able to focus on objectives and goals, not positions and arguments. Mediation, in general, takes significantly less time than litigation and therefore costs significantly less.<br />
<br />
Laurie Amaya provides a free consultation for parties who are interested in mediation. For additional information go to Ltafamilylaw.com. Contact Laurie at Ltafamlaw@earthlink.net or call her at 626-441-2473 to schedule an appointment.Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com0tag:blogger.com,1999:blog-8727631076144702577.post-72680080304225369572020-01-07T19:15:00.003-08:002020-01-07T19:15:44.006-08:00<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><u><span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: "Avenir Next Regular"; mso-hansi-font-family: Cambria;">What does the phrase “This
is not a final order under Montenegro v. Diaz” mean and should we or shouldn’t
we include it in our mediated settlement?<o:p></o:p></span></u></b></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: "Avenir Next Regular"; mso-hansi-font-family: Cambria;">Some
preliminary background<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: "Avenir Next Regular"; mso-hansi-font-family: Cambria;"><span style="mso-tab-count: 1;"> </span>In order to understand this case
reference, we need to start with a little background in custody law. <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>Everything
that a court does is based on legal definitions or provisions that are set out
either in legislative law or case law.<span style="mso-spacerun: yes;"> </span>When
a judge considers a custody dispute at a hearing in court, they use a standard
of analysis called “best interests of the child.” <span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>This
means the judge’s decision has to be based on the “best interests of the
child.” <span style="mso-spacerun: yes;"> </span>Montenegro v. Diaz is a case
which was decided by the California Supreme Court which established law
regarding child custody determinations.<span style="mso-spacerun: yes;"> </span></span><span style="font-size: 14.0pt; mso-bidi-font-family: "Avenir Next Regular";">P</span><span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: "Avenir Next Regular"; mso-hansi-font-family: Cambria;">ursuant to the Montenegro
case, as well as related custody law, “</span><span style="background: white; color: black; font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: Arial; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Cambria;">When determining the best interest of the child, relevant
factors include the health, safety and welfare of the child, any history of
abuse by one parent against the child or the other parent, and the nature and
amount of contact with the parents.” <span style="mso-spacerun: yes;"> </span>(Montengro v. Diaz, (2001) 26 Cal.4<sup>th</sup>
249.)</span><span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Cambria;"><o:p></o:p></span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: Times; mso-hansi-font-family: Cambria;">What makes an
order final?<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: Times; mso-hansi-font-family: Cambria;"><span style="mso-tab-count: 1;"> </span></span></i></b><span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: Times; mso-hansi-font-family: Cambria;">A custody order is considered final either
when a custody order is made at trial or a post-judgment custody hearing or if
the parties reach a stipulated judgment and agree that their custody agreement
will be a final order by including language in their agreement </span><span style="background: white; color: black; font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Cambria;">that is a clear, affirmative indication the
parties intended such a result. </span><span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Cambria;"><o:p></o:p></span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: Times; mso-hansi-font-family: Cambria;">What happens
if one party wants to change custody?<o:p></o:p></span></i></b></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: Times; mso-hansi-font-family: Cambria;"><span style="mso-tab-count: 1;"> </span>Sometimes a parent will want to change
the custody orders.<span style="mso-spacerun: yes;"> </span>If the parents are
unable to reach an out of court agreement regarding a potential change and the
parties have to go to court for a court to hear the disagreement, how the court
considers the request depends on whether the existing order is final.<span style="mso-spacerun: yes;"> </span>According to the Montenegro case, if the
existing custody order is final, the policy of the law prevents a court from
making a custody change unless there have been significant changes of
circumstances.<span style="mso-spacerun: yes;"> </span>These words “change of
circumstances” are key words because the court requires that the parent who
wants the changed custody plan show that the circumstances that exist now are
substantially changed from the time when the initial order was made.<span style="mso-spacerun: yes;"> </span>If not, the court will not consider the
request. <o:p></o:p></span></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="mso-layout-grid-align: none; mso-pagination: none; text-autospace: none;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: Verdana; mso-hansi-font-family: Cambria;">Does Montenegro
apply if we just want to change the schedule? <o:p></o:p></span></i></b></div>
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<span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: Times; mso-hansi-font-family: Cambria;"><span style="mso-tab-count: 1;"> </span>Montenegro only applies to custody
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<span style="font-size: 16.0pt; mso-ascii-font-family: Cambria; mso-bidi-font-family: Times; mso-hansi-font-family: Cambria;"><b><i><br /></i></b></span></div>
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<span style="font-size: 21.33333396911621px;"><b><i>How do we decide how to address this Montenegro language?</i></b></span></div>
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<span style="font-size: 21.33333396911621px;"> The issues about how to address future custody issues need to be determined between the parents. If either parent wants to have the language that the custody order is a final order, this is an issue that should be raised during your mediation. Questions that you have about final custody language should be discussed with your consulting attorney. </span></div>
Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com0tag:blogger.com,1999:blog-8727631076144702577.post-43258961770829188972019-07-09T12:56:00.001-07:002019-07-09T12:56:21.025-07:00<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="background-color: white;"><span style="font-size: 14px;"><span style="font-family: "trebuchet ms" , sans-serif;">Divorce Mediation Resources - The Fourth in a new series of interviews! </span></span></span><br />
<span style="background-color: white;"><span style="font-size: 14px;"><span style="font-family: "trebuchet ms" , sans-serif;"><br /></span></span></span></div>
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<span style="font-family: "trebuchet ms" , sans-serif; font-size: large;"><u><span style="background-color: white; line-height: 27.600000381469727px;">Forensic accountants in Divorce Mediation?</span></u></span><br />
<span style="font-family: trebuchet ms, sans-serif; font-size: large;"><span style="background-color: white;"><u>Dividing Retirement Accounts</u></span></span><br />
<span style="font-family: "trebuchet ms" , sans-serif; font-size: large;"><u><span style="background-color: white; line-height: 27.600000381469727px;"><br /></span></u></span></div>
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<i><span style="font-family: "calibri"; font-size: 11pt;">We only have a house and retirement accounts, what hidden costs and taxes do we need to consider? How do we value and fairly divide these assets? </span></i><i><span style="font-family: Calibri; font-size: 11pt;">Part two of two – the retirement accounts.</span></i><br />
<i><span style="font-family: Calibri; font-size: 11pt;"><br /></span></i>
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<!--StartFragment--><!--EndFragment--><span style="background-color: white;"><span style="font-family: "trebuchet ms" , sans-serif;">Retirement accounts are complicated! How do we know the actual value? What taxes need to be considered? Next to the family house, retirement accounts are the most common assets divided in a divorce. However, there are important issues to consider to understand the best way to divide these valuable yet mysterious assets! To get the best answers for you, I asked very experienced forensic accountant Nancy Kearson! </span></span><br />
<span style="background-color: white;"><span style="font-family: "trebuchet ms" , sans-serif;"><br /></span></span></div>
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<tr><td class="tr-caption" style="font-size: 12.800000190734863px; text-align: center;">Nancy Kearson, CPA, ABV<br />
CVA, CFF, MAFF</td></tr>
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<span style="font-family: "trebuchet ms" , sans-serif;"><span style="background-color: white; line-height: 18.399999618530273px;">Nancy has expert credentials and many years of experience working in divorce. In addition to being a CPA, Nancy is also certified as an ABV (Accredited in Business Valuation), CVA (Certified Valuation Analyst), CFF (Certified in Financial Forensics), and MAFF (Master Analyst in Financial Forensics.) Most importantly, Nancy is a trained mediator </span></span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="background-color: white; line-height: 18.399999618530273px;">and so understands the needs and objectives of parties who are mediating their divorce agreement. If you think there are financial issues in your divorce or family law mediation that need the input from a forensic accountant, let’s talk about it at the next mediation session! Nancy can be reached directly at <a href="mailto:nkearson@earthlink.net">nkearson@earthlink.net</a></span></span><span style="background-color: white;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-family: "trebuchet ms" , sans-serif;">. Here from Nancy is</span><span style="font-family: "trebuchet ms" , sans-serif;"> Part two of two – regarding retirement accounts:</span></span></span><br />
<br />
<span style="background-color: white;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-family: Trebuchet MS, sans-serif;"><br /></span></span></span>
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<span style="font-family: Trebuchet MS, sans-serif;">In this brief blog, we cannot discuss every possible hidden cost and tax
related to fairly dividing your assets, but we can discuss some of the more
common issues couples run into when going through the dissolution process.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt;">
<span style="font-family: Trebuchet MS, sans-serif;">Like your house, retirement accounts have hidden costs and taxes
depending on how you ultimately divide them between you.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt;">
<span style="font-family: Trebuchet MS, sans-serif;">Retirement accounts can have added value when held, because no taxes are
paid on any earnings in the account until the funds are distributed. Depending
on your age you might have a substantial amount of years ahead of continued
reinvestment of earnings that otherwise would have to be used in part to pay
taxes. In situations where you want to
take advantage of long term tax deferred investment and are in position to hold
the funds for future years, this may be an attractive option for division of your
retirement assets. Taking retirement funds as part of your division of
community property may be a singular opportunity to invest for your later years,
and especially if you don’t anticipate your own earnings will be enough to make
retirement contributions going forward.
<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt;">
<span style="font-family: Trebuchet MS, sans-serif;">When you are ready to withdraw funds from your retirement accounts, you
can take them as a lump sum or incrementally, but will need to report them as income
and pay the related taxes. If you are
under 59 ½ years of age you will also pay a penalty of 10% for federal and 2.5%
for California State of the amounts withdrawn.
<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt;">
<span style="font-family: Trebuchet MS, sans-serif;">If you take a distribution from a qualified plan (401(k), etc.) at the
time of your marital property division through a separate document called a
Qualified Domestic Relations Order (QDRO), you can be exempted from the
penalties. You will still, however, have to report and
pay the income tax on the funds distributed to you from the account unless you
roll them into another retirement account.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt;">
<span style="font-family: Trebuchet MS, sans-serif;">Another option is for you both to agree that the retirement fund holder
will “buy out” the other’s half of the retirement funds. This can be a challenging situation in
considering what tax discount if any, should be applied under this
scenario. One suggestion might be to
discount the retirement funds at the tax rate the one being bought out would
have to pay if they were distributed the funds outright and then liquidated
them at the time of division. There are
also those that would suggest that since the taxes are not immediate (typically
within a year) and specific, no discount should be made for taxes, and
particularly in light of the continuing opportunity to reinvest earnings with
taxes deferred into the future. Mediation
is the opportunity to craft a decision based on your circumstances that will
work the best for both of you.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt;">
<span style="font-family: Trebuchet MS, sans-serif;">Due to retirement related tax considerations, most couples divide the
retirement funds separately from their other assets, even if there is only a
house and retirement accounts. Although
not always applicable, often the total amount of all the retirement accounts is
divided in two with each taking the accounts in their name, and then using one
account or more to rollover a portion to a rollover IRA account to equalize a
total of one half to each. Then each of
you can make a decision about how long you expect to hold the retirement
accounts you received with each being responsible for the taxes on their one
half, whether held for reinvestment or liquidated.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt;">
<span style="font-family: Trebuchet MS, sans-serif;">If the community has one or more defined benefit retirement accounts
that pay a monthly amount for life beginning at a certain retirement age, the
community property portion of this type of account may be divided separately by
the retirement account administrator. There
would then be an account for each of you with an amount payable monthly when
you reach the plan’s retirement age. Alternatively,
the defined benefit pension plan account can be valued by an actuary and the
actuarial value divided against other non retirement assets, as under this
alternative there would be no immediate tax triggering event. These types of pension plan accounts are
usually a benefit of some type of guild or union membership.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12.0pt;">
<span style="font-family: Trebuchet MS, sans-serif;">You may wish to consult with a forensic accountant to identify the types
and values of your retirement accounts, and how best to divide the community
portion, while keeping your future needs in mind.</span> </div>
</div>
<div class="MsoNormal" style="margin-bottom: 12pt;">
<o:p></o:p></div>
</div>
<div class="MsoNormal">
<span style="font-family: "trebuchet ms" , sans-serif;">In mediation, where ever you can reach agreement you are comfortable with, you have the best opportunity to clear a path to move forward with your lives.<span style="mso-spacerun: yes;"> </span>Consulting a forensic accountant may well be a valuable tool in reaching this goal in your mediation.</span><br />
<span style="font-family: "trebuchet ms" , sans-serif;"><br /></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<i><span style="background-color: white; font-family: "trebuchet ms" , sans-serif; font-size: x-small; line-height: 14.949999809265137px;"><b>This article does not constitute legal or tax advice or specific advice of any sort. Be sure to consult with your family law attorney and other appropriate professionals as each situation is different.</b></span></i></div>
Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com0tag:blogger.com,1999:blog-8727631076144702577.post-82317313837483693322019-06-30T21:08:00.000-07:002019-06-30T21:09:29.068-07:00<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="background-color: white;"><span style="font-size: 14px;"><span style="font-family: "trebuchet ms" , sans-serif;">Divorce Mediation Resources - The Third in a new series of interviews! </span></span></span><br />
<span style="background-color: white;"><span style="font-size: 14px;"><span style="font-family: "trebuchet ms" , sans-serif;"><br /></span></span></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<u><span style="background-color: white; font-family: "arial"; line-height: 18.399999618530273px;"><br /></span></u></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "trebuchet ms" , sans-serif; font-size: large;"><u><span style="background-color: white; line-height: 27.600000381469727px;">Forensic accountants in Divorce Mediation?</span></u></span><br />
<span style="font-family: "trebuchet ms" , sans-serif; font-size: large;"><u><span style="background-color: white; line-height: 27.600000381469727px;">The Family Residence</span></u><o:p></o:p></span><br />
<span style="font-family: "trebuchet ms" , sans-serif; font-size: large;"><u><span style="background-color: white; line-height: 27.600000381469727px;"><br /></span></u></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<i><span style="font-family: "calibri"; font-size: 11pt;">We only have a house and retirement accounts, what hidden costs and taxes do we need to consider? How do we value and fairly divide these assets? </span></i><br />
<span style="background-color: white; font-family: "trebuchet ms" , sans-serif;"><br /></span>
<span style="background-color: white;"><span style="font-family: "trebuchet ms" , sans-serif;">The family house is the most common asset divided in a divorce. What to do with the family home is one of the most frequent questions from my mediation clients. To get the best answers for you, I asked very experienced forensic accountant Nancy Kearson! </span></span><br />
<span style="background-color: white;"><span style="font-family: "trebuchet ms" , sans-serif;"><br /></span></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjpwF5tBxYWAezXTB11oHbMwhFm8wSx96ALYWZa93-DXkGG_plwpxPBapmUPjLonfh5hUoB5RYSrVb14brTWPj51412nk3Y5iMmqjfH5WDGjwdIjMRB3xRTQ4qIRy0U1FbyHCa9pGiqaHgU/s1600/NAK+CPA_20151110+copy.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img alt="" border="0" data-original-height="1600" data-original-width="900" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjpwF5tBxYWAezXTB11oHbMwhFm8wSx96ALYWZa93-DXkGG_plwpxPBapmUPjLonfh5hUoB5RYSrVb14brTWPj51412nk3Y5iMmqjfH5WDGjwdIjMRB3xRTQ4qIRy0U1FbyHCa9pGiqaHgU/s320/NAK+CPA_20151110+copy.jpg" title="Nancy Kearson" width="180" /></a></td></tr>
<tr><td class="tr-caption" style="font-size: 12.800000190734863px; text-align: center;">Nancy Kearson, CPA, ABV<br />
CVA, CFF, MAFF</td></tr>
</tbody></table>
<div style="text-align: left;">
</div>
<span style="font-family: "trebuchet ms" , sans-serif;"><span style="background-color: white; line-height: 18.399999618530273px;">Nancy has expert credentials and many years of experience working in divorce. In addition to being a CPA, Nancy is also certified as an ABV (Accredited in Business Valuation), CVA (Certified Valuation Analyst), CFF (Certified in Financial Forensics), and MAFF (Master Analyst in Financial Forensics.) Most importantly, Nancy is a trained mediator </span></span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="background-color: white; line-height: 18.399999618530273px;">and so understands the needs and objectives of parties who are mediating their divorce agreement. If you think there are financial issues in your divorce or family law mediation that need the input from a forensic accountant, let’s talk about it at the next mediation session! Nancy can be reached directly at <a href="mailto:nkearson@earthlink.net">nkearson@earthlink.net</a></span></span><span style="background-color: white;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-family: "trebuchet ms" , sans-serif;">. Here from Nancy is</span><span style="font-family: "trebuchet ms" , sans-serif;"> Part one of two – regarding the family residence</span><span style="font-family: "calibri"; font-style: italic;">.</span><span style="font-family: "trebuchet ms" , sans-serif;"> </span></span></span><br />
<span style="background-color: white;"><span style="font-family: "trebuchet ms" , sans-serif;"><span style="font-family: "trebuchet ms" , sans-serif;"><br /></span></span></span>
<br />
<div class="MsoNormal" style="margin-bottom: 12pt;">
<span style="font-family: "trebuchet ms" , sans-serif;">In this brief blog, we cannot discuss every possible hidden cost and tax related to fairly dividing your assets, but we can discuss some of the more common issues couples run into when going through the dissolution process.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12pt;">
<span style="font-family: "trebuchet ms" , sans-serif;">Going through this process can be challenging emotionally, and often we want to hold onto our family home because it has been a source of comfort and emotional safety. However, it may ultimately cost too much financially to keep your home. Assuming this is a community asset you will need to determine how you will “buy out” your spouse either with cash through a refinance, by giving up your interest in other community assets like the retirement accounts, or through some other arrangement that you both agree to.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12pt;">
<span style="font-family: "trebuchet ms" , sans-serif;">Maintaining a home includes paying the mortgage, property taxes, home owners insurance, and continuing repairs and maintenance. If you don’t expect continuing income of at least three to four times these averaged costs monthly, you may well run into financial trouble.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12pt;">
<span style="font-family: "trebuchet ms" , sans-serif;">If you have a home that has substantial equity, which is that portion of the value that exceeds the mortgage and other secured loans, the equity is locked in to this one asset and not available to earn a secure income stream for you as it might be if it was invested elsewhere. You might decide to make your home into a rental property, but there is a pretty steep learning curve if you do not know how to manage rental property. Your income from a rental property would be after paying all of the expenses related to the property, and depending on the situation may not net you enough cash flow for the risks involved. You will also not be living in your home any longer if it is rented.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12pt;">
<span style="font-family: "trebuchet ms" , sans-serif;">If you hold on to your home after the divorce you may decide in a few years that you need to sell it, and at that point any gain over and above the original purchase costs, improvements, and sales expenses will be taxed as capital gains. If you have lived in and have owned the property two of the last five years before the sale, you can also deduct a $250,000 exclusion from the gain before taxes. Typically, the costs of sales and capital gains taxes are not factored in to a division of marital assets unless it is expected that the house will be sold within the next year.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12pt;">
<span style="font-family: "trebuchet ms" , sans-serif;">You have to weigh the benefits of holding real estate as an investment which have included increasing value in most areas of Southern California, against the circumstances of having all of your worth tied up in one asset at a time when you are trying to find your financial footing. The better financial choice may be to sell your home at the time of your marital settlement, and divide the net proceeds and taxes between you and your spouse. Then each of you can claim a $250,000 exclusion from the gain before taxes for a total exclusion of $500,000, if you have both lived in and owned the property two of the last five years. In this scenario, you will probably save taxes, and have liquid funds that you can invest for continuing cash flow and/or buy a home that you can more easily manage in terms of costs and maintenance as you move forward with your life.<o:p></o:p></span></div>
<div class="MsoNormal" style="margin-bottom: 12pt;">
<span style="font-family: "trebuchet ms" , sans-serif;">There may be other considerations when it comes to dividing the family residence which are not detailed in this short blog. Some lingering questions may include: If I am buying out my spouse, how do I find the right value for the home? What does it take to assume the existing mortgage? Will I have to refinance my home and take out additional funds to buy out my spouse, and what will the mortgage payment be if I do? Will I qualify on my own for a mortgage? Is there a substantial amount of deferred maintenance that I need to consider? </span></div>
<div class="MsoNormal" style="margin-bottom: 12pt;">
<span style="font-family: "trebuchet ms" , sans-serif;">You may want to consult with a forensic accountant practicing in marital dissolution to help you take a look at a few realistic scenarios and options in deciding how to divide what is usually the most valuable asset a couple owns.</span></div>
<div class="MsoNormal" style="margin-bottom: 12pt;">
<o:p></o:p></div>
</div>
<div class="MsoNormal">
<span style="font-family: "trebuchet ms" , sans-serif;">In mediation, where ever you can reach agreement you are comfortable with, you have the best opportunity to clear a path to move forward with your lives.<span style="mso-spacerun: yes;"> </span>Consulting a forensic accountant may well be a valuable tool in reaching this goal in your mediation.</span><br />
<span style="font-family: "trebuchet ms" , sans-serif;"><br /></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<i><span style="background-color: white; font-family: "trebuchet ms" , sans-serif; font-size: x-small; line-height: 14.949999809265137px;"><b>This article does not constitute legal or tax advice or specific advice of any sort. Be sure to consult with your family law attorney and other appropriate professionals as each situation is different.</b></span></i></div>
Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com0tag:blogger.com,1999:blog-8727631076144702577.post-8259357691821040942019-06-20T19:33:00.002-07:002019-06-20T19:33:41.994-07:00<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="background-color: white;"><span style="font-size: 14px;"><span style="font-family: "trebuchet ms" , sans-serif;">Divorce Mediation Resources - The SECOND Installment in a new series of interviews! </span></span></span><br />
<span style="background-color: white;"><span style="font-size: 14px;"><span style="font-family: "trebuchet ms" , sans-serif;"><br /></span></span></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<u><span style="background-color: white; font-family: "arial"; line-height: 18.399999618530273px;"><br /></span></u></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "trebuchet ms" , sans-serif; font-size: large;"><u><span style="background-color: white; line-height: 27.600000381469727px;">Forensic accountants in Divorce Mediation? How can they help with property division?</span></u><o:p></o:p></span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<i><span style="background-color: white; font-family: "trebuchet ms" , sans-serif; line-height: 18.399999618530273px;"><br /></span></i>
<div class="MsoNormal">
<span style="font-family: Trebuchet MS, sans-serif;"><b><i style="mso-bidi-font-style: normal;">*</i></b></span><i><span style="font-family: Trebuchet MS, sans-serif;"><b>We only have
retirement and a house. Can’t we just
divide these equally? How can a forensic accountant help us with identifying
what part is dividable community property and what part is separate property?</b></span></i></div>
<div class="MsoNormal">
<!--EndFragment--><span style="font-family: Trebuchet MS, sans-serif;"><b><i style="mso-bidi-font-style: normal;"> </i></b></span></div>
<div class="MsoNormal">
<span style="background-color: white; font-family: 'trebuchet ms', sans-serif;">How does a forensic accountant assist in property division? What does a forensic accountant provide? Property division can be complex! So how do you know? To get the best answers for you, I asked very experienced forensic accountant Nancy Kearson!</span></div>
</div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em;"><tbody>
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<tr><td class="tr-caption" style="font-size: 12.800000190734863px; text-align: center;">Nancy Kearson, CPA, ABV<br />
CVA, CFF, MAFF</td></tr>
</tbody></table>
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<span style="font-family: "trebuchet ms" , sans-serif;"><span style="background-color: white; line-height: 18.399999618530273px;">Nancy has expert credentials and many years of experience working in divorce. In addition to being a CPA, Nancy is also certified as an ABV (Accredited in Business Valuation), CVA (Certified Valuation Analyst), CFF (Certified in Financial Forensics), and MAFF (Master Analyst in Financial Forensics.) Most importantly, Nancy is a trained mediator </span></span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="background-color: white; line-height: 18.399999618530273px;">and so understands the needs and objectives of parties who are mediating their divorce agreement. If you think there are financial issues in your divorce or family law mediation that need the input from a forensic accountant, let’s talk about it at the next mediation session! Nancy can be reached directly at nkearson@earthlink.net</span></span><span style="background-color: white; font-family: 'trebuchet ms', sans-serif;">. In this second installment of our question and answer series, Nancy answers frequent property division questions asked of mediation participants. </span><br />
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<span style="font-family: Trebuchet MS, sans-serif;"><i><b>We only have retirement and a house. </b></i><i><b>Can’t we just divide these equally?</b> </i></span><i><span style="font-family: Trebuchet MS, sans-serif;"><b>How can a forensic accountant help us with identifying what part is dividable community property and what part is separate property?</b></span></i><span style="font-family: 'Trebuchet MS', sans-serif;"> </span><br />
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<span style="font-family: 'Trebuchet MS', sans-serif;"> Yes, you can divide them equally. </span><span style="font-family: 'Trebuchet MS', sans-serif;">With an IRA, you can rollover one half of the account into a “Rollover IRA” account for the other spouse.</span><span style="font-family: 'Trebuchet MS', sans-serif;"> </span><span style="font-family: 'Trebuchet MS', sans-serif;"> </span><span style="font-family: 'Trebuchet MS', sans-serif;">You will need to contact the institution that holds the IRA account and arrange to open the Rollover IRA in the other spouse’s name.</span><span style="font-family: 'Trebuchet MS', sans-serif;"> </span><span style="font-family: 'Trebuchet MS', sans-serif;"> </span><span style="font-family: 'Trebuchet MS', sans-serif;">Then you will need to request that the institution transfer the funds from the IRA account into the new Rollover IRA account.</span><span style="font-family: 'Trebuchet MS', sans-serif;"> </span><span style="font-family: 'Trebuchet MS', sans-serif;"> You want to be sure to be careful in the division and transfer of IRA funds to avoid triggering an unwanted taxable event.</span><br />
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<span style="font-family: Trebuchet MS, sans-serif;"> If you have a retirement account related to your employment like a Profit Sharing account, 401(k) account, or a defined benefit pension account, you may need to have a Qualified Domestic Relations Order (QDRD) to divide the funds to the other spouse without triggering a taxable event. You should contact your pension administrator to discuss how to best accomplish the division of these types of retirement accounts.<o:p></o:p></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"> However, if you made contributions to your retirement account before you were married or after you separated you may want the help of a forensic accountant in allocating the earnings or losses to the separate and community contributions as they accumulated over time. Then you will know what portion of the current balance of the account is dividable community property and what portion is separate property. <o:p></o:p></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"> Many union members and other governmental employees are part of a defined benefit pension plan. This is a type of retirement plan that pays you a monthly sum beginning at retirement age depending on years of service and the plan’s rules and guidelines. Check with the plan administrator on how best to determine and divide the community portion of your defined benefit pension plan account.<o:p></o:p></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"> If you purchased your house during marriage with marital earnings, made all the mortgage payments from marital earnings, and you both want to sell the house, then you just need to find a broker you agree to, list it and divide the net proceeds one half to each through escrow. <o:p></o:p></span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"> However, if one of you wants to continue to own the house then
it can be more complicated to reach agreement on how one spouse might buyout
the other spouse’s one half of the community interest in the house. </span><span style="font-family: Trebuchet MS, sans-serif;">If the house was owned by you</span><span style="font-family: 'Trebuchet MS', sans-serif;"> prior to marriage or separate
property funds were used to make a down payment or mortgage payments, then it also
gets complicated.</span><span style="font-family: 'Trebuchet MS', sans-serif;"> </span><span style="font-family: 'Trebuchet MS', sans-serif;">Calculating the community
property interest in a house is a function of the source of funds used to
acquire the property, legal responsibility and recourse for mortgages and other
secured loans, titling, and other factors.</span><span style="font-family: 'Trebuchet MS', sans-serif;">
</span><span style="font-family: 'Trebuchet MS', sans-serif;">A forensic accountant can analyze your situation, and make the
calculation you need to determine how much of the current equity in the
property is dividable community property and how much is separate property.</span></div>
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<span style="font-family: Trebuchet MS, sans-serif;"> You may want to consult with a forensic accountant to help
understand the complexities of dividing your house and your retirement accounts
as well as calculating the community property interest.<span style="mso-spacerun: yes;"> </span>Ultimately you must decide if knowing you
fairly assessed and divided your community property going forward is worth the relatively
small cost of consulting with a trained marital forensic accountant during your
mediation. <o:p></o:p></span></div>
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<span style="font-family: 'Trebuchet MS', sans-serif;">You may want to consult with a forensic accountant to help understand the complexities of dividing your house and your retirement accounts as well as calculating the community property interest.</span><span style="font-family: 'Trebuchet MS', sans-serif;"> </span><span style="font-family: 'Trebuchet MS', sans-serif;"> </span><span style="font-family: 'Trebuchet MS', sans-serif;">Ultimately you must decide if knowing you fairly assessed and divided your community property going forward is worth the relatively small cost of consulting with a trained marital forensic accountant during your mediation.</span><span style="font-family: 'Trebuchet MS', sans-serif;"> </span></div>
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Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com1tag:blogger.com,1999:blog-8727631076144702577.post-29232250056046697802019-05-27T14:27:00.000-07:002019-05-29T18:50:04.892-07:00<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="background-color: white;"><span style="font-size: 14px;"><span style="font-family: "trebuchet ms" , sans-serif;">Divorce Mediation Resources - The First in a new series of interviews! </span></span></span><br />
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<span style="font-family: "trebuchet ms" , sans-serif; font-size: large;"><u><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; line-height: 115%;">Forensic
accountants in Divorce Mediation? What do they do?</span></u><o:p></o:p></span></div>
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<span style="font-family: "trebuchet ms" , sans-serif;"><i><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; line-height: 115%;">*Why
would we need a forensic accountant if we are mediating our divorce? </span></i></span><br />
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<span style="font-family: "trebuchet ms" , sans-serif;"><i><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; line-height: 115%;">*Aren’t forensic accountants for litigation? </span></i></span><br />
<span style="font-family: "trebuchet ms" , sans-serif;"><i><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; line-height: 115%;"><br /></span></i></span>
<span style="font-family: "trebuchet ms" , sans-serif;"><i><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; line-height: 115%;">*Can’t we figure this out on
our own? </span></i></span><br />
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<span style="font-family: "trebuchet ms" , sans-serif;"><i><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; line-height: 115%;">*Won’t the mediator be able to tell us the right amounts for support? </span></i></span><br />
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<span style="font-family: "trebuchet ms" , sans-serif;"><i><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; line-height: 115%;">*What does a forensic account do anyway?</span></i><o:p></o:p></span><br />
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<span style="font-family: "trebuchet ms" , sans-serif;"><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; line-height: 115%;">These
are the questions that I frequently hear from people in mediation. To get
the best answers for you, I asked very experienced forensic accountant Nancy
Kearson!</span></span></div>
<table cellpadding="0" cellspacing="0" class="tr-caption-container" style="float: left; margin-right: 1em; text-align: left;"><tbody>
<tr><td style="text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjpwF5tBxYWAezXTB11oHbMwhFm8wSx96ALYWZa93-DXkGG_plwpxPBapmUPjLonfh5hUoB5RYSrVb14brTWPj51412nk3Y5iMmqjfH5WDGjwdIjMRB3xRTQ4qIRy0U1FbyHCa9pGiqaHgU/s1600/NAK+CPA_20151110+copy.jpg" imageanchor="1" style="clear: left; margin-bottom: 1em; margin-left: auto; margin-right: auto;"><img alt="" border="0" data-original-height="1600" data-original-width="900" height="320" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjpwF5tBxYWAezXTB11oHbMwhFm8wSx96ALYWZa93-DXkGG_plwpxPBapmUPjLonfh5hUoB5RYSrVb14brTWPj51412nk3Y5iMmqjfH5WDGjwdIjMRB3xRTQ4qIRy0U1FbyHCa9pGiqaHgU/s320/NAK+CPA_20151110+copy.jpg" title="Nancy Kearson" width="180" /></a></td></tr>
<tr><td class="tr-caption" style="text-align: center;">Nancy Kearson, CPA, ABV<br />
CVA, CFF, MAFF</td></tr>
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<span style="font-family: "trebuchet ms" , sans-serif;"><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; line-height: 115%;">Nancy has expert credentials and many years of experience
working in divorce. In addition to being a CPA, Nancy is also certified as an
ABV (Accredited in Business Valuation), CVA (Certified Valuation Analyst), CFF
(Certified in Financial Forensics), and MAFF (Master Analyst in Financial
Forensics.) Most importantly, Nancy is a trained mediator </span></span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; line-height: 115%;">and so understands
the needs and objectives of parties who are mediating their divorce agreement.
If you think there are financial issues in your divorce or family law mediation
that need the input from a forensic accountant, let’s talk about it at the next
mediation session! Nancy can be reached directly at
<a href="mailto:nkearson@earthlink.net">nkearson@earthlink.net</a></span></span><span style="background-color: white;"><span style="font-family: "trebuchet ms" , sans-serif;">. Here is the first part of our question and answer series. </span></span><span style="font-family: "trebuchet ms" , sans-serif;"><span style="background-color: white; background-position: initial initial; background-repeat: initial initial; line-height: 115%;"><br /></span></span><br />
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<span style="font-family: "trebuchet ms" , sans-serif; line-height: 115%;"><b>"What is a forensic accountant?" Here is Nancy's answer:</b><o:p></o:p></span><br />
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<span style="font-family: "trebuchet ms" , sans-serif; line-height: 115%;">I hear client’s saying, "</span><span style="font-family: "trebuchet ms" , sans-serif;">Part of the reason we came to mediation was to
avoid all the additional expensive costs of litigating a divorce, why do we
need a forensic accountant?</span><span style="font-family: "trebuchet ms" , sans-serif;"> </span><span style="font-family: "trebuchet ms" , sans-serif;">Isn’t that
just an additional cost?</span><span style="font-family: "trebuchet ms" , sans-serif;"> </span><span style="font-family: "trebuchet ms" , sans-serif;">We have a CPA
for our taxes that we know; can’t he/she help us?”</span></div>
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<span style="font-family: "trebuchet ms" , sans-serif;">Dividing property and determining the best amounts for
support can be very challenging.<span style="mso-spacerun: yes;"> </span>There
may be questions your mediator or CPA can’t answer and even some very important
things you may not have thought of.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span><br />
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<span style="font-family: "trebuchet ms" , sans-serif;">A forensic accountant working in Divorce should be knowledgeable
about all types of income being considered for support payment
calculations.<span style="mso-spacerun: yes;"> </span>Some types of income may
not be taxable or even reportable, but are considered income available for
support purposes.<span style="mso-spacerun: yes;"> </span>As an example,
matching amounts contributed by an employer to a 401(k) or similar retirement
plan don’t appear on a W2, but are in substance additional income available for
support.<span style="mso-spacerun: yes;"> </span>You might need a forensic
accountant to go over all of the items listed on a W2 and a year end pay stub
to accurately include all the income for support calculations.<o:p></o:p></span></div>
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<span style="font-family: "trebuchet ms" , sans-serif;">You might want a forensic accountant to go through expenses
from your small business to identify any business expenses that might have some
“personal” component that is considered income (even though they are legitimate
tax deductions.)<span style="mso-spacerun: yes;"> </span>Maybe you simply have a
discussion with the forensic accountant about what you have identified
yourselves that could be income, but you are not sure.</span><br />
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<span style="font-family: "trebuchet ms" , sans-serif;">You might need a forensic accountant to help you reach a value for a small business. While a small business might not have a market value and not be sellable, in a divorce there is</span><span class="" style="font-family: "trebuchet ms" , sans-serif;"> </span><span style="font-family: "trebuchet ms" , sans-serif;">often an"intangible" community property value. This value is due to the</span><span style="font-family: "trebuchet ms" , sans-serif;"> </span><span class="" style="font-family: "trebuchet ms" , sans-serif;">anticipated </span><span style="font-family: "trebuchet ms" , sans-serif;">continuing income stream it provides to the person who will continue to own and run the business going forward. The forensic accountant can</span><span style="font-family: "trebuchet ms" , sans-serif;"> </span><span class="" style="font-family: "trebuchet ms" , sans-serif;">help </span><span style="font-family: "trebuchet ms" , sans-serif;">calculate this</span><span style="font-family: "trebuchet ms" , sans-serif;"> </span><span class="" style="font-family: "trebuchet ms" , sans-serif;">intangible </span><span style="font-family: "trebuchet ms" , sans-serif;">value.</span></div>
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<span style="font-family: "trebuchet ms" , sans-serif;">You might need a forensic accountant to help you identify
the pre marriage contributions to a retirement plan, the marital contributions
to a retirement plan, and the post marriage contributions to a retirement plan,
and what each of these portions of the account earned from the investment so
you can divide only the portion that is the community property contributions
and earnings.<o:p></o:p></span></div>
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<span style="font-family: "trebuchet ms" , sans-serif;">These are just a few examples of the ways a forensic
accountant experienced in divorce can provide you with guidance and
calculations for an informed mediation.<span style="mso-spacerun: yes;"> </span><o:p></o:p></span></div>
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<span style="font-family: "trebuchet ms" , sans-serif;">Your CPA may be well skilled in accounting and tax preparation,
but typically has no experience in these types of calculations for divorce
mediation.<o:p></o:p></span></div>
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<span style="font-family: "trebuchet ms" , sans-serif;">At the very least,<span style="mso-spacerun: yes;"> </span>you may wish to consult with a forensic accountant regarding the types
of property and income you have to calculate and divide, and perhaps formulate
a game plan to cost effectively get to the information you need. <o:p></o:p></span></div>
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<span style="font-family: "trebuchet ms" , sans-serif;">In mediation, where ever you can reach agreement you are
comfortable with, you have the best opportunity to clear a path to move forward
with your lives.<span style="mso-spacerun: yes;"> </span>Consulting a forensic
accountant may well be a valuable tool in reaching this goal in your mediation.</span></div>
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<i><span style="background-color: white; font-family: "trebuchet ms" , sans-serif; font-size: x-small; line-height: 115%;"><b>This
article does not constitute legal or tax advice or specific advice of any sort.
Be sure to consult with your family law attorney and other appropriate
professionals as each situation is different.</b></span></i><o:p></o:p></div>
Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com0tag:blogger.com,1999:blog-8727631076144702577.post-38524491687353543902018-01-05T17:43:00.000-08:002018-01-05T17:43:40.692-08:00Tools for Success in Mediation<br />
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<span style="white-space: pre;"> </span> TOOLS FOR SUCCESS IN MEDIATION</div>
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1.<u>Be willing to listen.</u> It benefits both sides to really hear the other side’s thoughts and ideas! Listening to each person's concerns can help you both understand what options might be available and open up ideas that you haven’t yet considered. If you think you are hearing things you’ve heard before, try to listen with a different viewpoint to consider what the other person is suggesting. <br />
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2.<u>Use cooperative language</u>. Words matter!! The words we choose when we talk absolutely affect how we are understood. The old adage, "choose your words wisely" is still very meaningful! Ask yourself if the words you are using to express yourself are going to get your ideas and concerns across to the other person? <br />
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3.<u>Be open to new ideas.</u> New information or new ideas may create different alternatives for solutions. How does the new information affect your thinking on an issue? One of the benefits of mediation is that you have ultimate control over the outcome and have the ability to address many interests that a court could not consider. <br />
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4. B<u>e an active participant.</u> Your input is necessary and important! Many couples have a dynamic in which one spouse can be more vocal than the other. One may be more argumentative, louder, or aggressive. One may be more agreeable, conciliatory, or willing to “give in” just to have the discussion conclude. Mediation requires hard work, patience, flexibility and creativity on the part of the participants. If you have an idea, make a proposal. If a proposal is made to you and you are not agreeable to it, make a counterproposal with terms you are agreeable to.<br />
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5. <u>Try to leave the past in the past.</u> It is very true that past experiences and conduct can shape our concerns. However, the goal of mediation is to come to agreements as you move <i>forward</i> with your lives, not to rehash the past! Be open to try to create new patterns for your interactions. The past is the past and you cannot change it <i>but </i>you can change the future if you are willing to try. Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com0tag:blogger.com,1999:blog-8727631076144702577.post-75680736224518322442013-01-31T10:09:00.003-08:002013-01-31T10:09:30.580-08:00Making the Most of MediationMediation is an extremely effective means to settle family law disputes. In mediation, both parties concerns and objectives are put on the "table" to be addressed. Mediation does not determine who is right or who is wrong-- (and it is almost never a matter of who is right or wrong--) but how to solve the problem. In the mediation session, the mediator is going to work with you both to help you find a mutual solution to your dispute. Here are 10 helpful hints to get ready for a successful mediation session.<br />
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1. Bring pictures of your children to the mediation and put them on the mediation table.<br />
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2. Make a list of the reasons why you want the mediation to work.<br />
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3. Make a list of why you chose mediation.<br />
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4. Make a list of why you didn't want to go to court.<br />
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5. Be open to sharing your ideas and opinions in mediation. <br />
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6. Be willing to listen even if you don't agree.<br />
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7. Keep an open mind-- the first idea or proposal might not work, but it's second, third or even fourth revision might be the middle ground you and the other party CAN agree upon.<br />
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8. Try not to make assumptions.<br />
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9. Focus on the future. We often don't want to believe in change because we can only think about how things have been in the past. If we keep looking back for reasons why an idea/plan/schedule, etc., <em>won't</em> work, we will never be open for the possibility that we <em>can make it work. </em>Instead, bring to the table your concerns so that they can be addressed. <br />
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10. Be patient. It takes time to get through all the issues and some take more time than others. A good agreement may take time to reach. Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com0tag:blogger.com,1999:blog-8727631076144702577.post-66856271953229512152011-11-22T08:03:00.000-08:002011-11-22T08:21:22.867-08:00Thankfulness for Positive Things-Focusing on the Future<div>What are you thankful for? It's easy to focus on all of the negative-- it is human nature to list the things we are unhappy about! It takes more patience and focus to really think about what is Good, or even just okay. When you are in divorce there is no question that there is alot of "bad" to look at. It is one of the reasons you are getting a divorce. But the divorce will not last forever (though sometime the length of time it takes can seem like it!) and life will go on. Take the time this week and throughout the holiday season to be thankful for those things that are not wrong! </div><div> </div><div>Maybe some of this sounds familiar?</div><div> </div><div>Your ex and you argue, but maybe you can acknowlege that they are a good parent?</div><div> </div><div>You, your ex and your children are healthy, this is good for you and your children.</div><div> </div><div>You have free time to focus on YOU when your children are with the other parent.</div><div> </div><div>You or your ex's job is secure.</div><div> </div><div>You have a place to live.</div><div> </div><div>You have people who love you.</div><div> </div><div> </div><div> </div><div> </div>Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com1tag:blogger.com,1999:blog-8727631076144702577.post-16033642542161010182009-02-24T14:22:00.000-08:002009-02-24T14:28:40.243-08:00Benefits of a Collaboratively Reached AgreementI believe that in most cases a resolution of family law issues should not be treated the same as a lawsuit. However, when most family law matters go to court, this is exactly how they are handled. When your issues are resolved in the courtroom, you and the other party are adversaries. After “argument” the court will make a decision that you and the other party must follow. What would this look like if the resolution of the dispute was obtained through the Collaborative Process? Consider an example of two parents with two small children. Both parents want significant time with their children but they have differences about what the children need and what a good schedule is will be. If these parents go to court, they will necessarily have to present arguments to the Judge which pits them against the other parent, by trying to persuade the court why the children should be with them more than the other parent. This requires the parents to position themselves against the other. This frequently causes one or both parents to be negative about the other parent. Often litigation counsel will encourage their client to raise any possible negative history of the other parent, such as prior bad conduct to persuade the judge. Parties become angry and hurt by the statements made by the other, and in defending themselves, seek to bring up “dirt” on the other party. Declarations become clogged with accusations, misunderstandings, and sometimes blatent lies told in order to persuade a judge to agree with them. This kind of litigation can cause a dispute to escalate and change future ability of the parties to work together as parents.<br /> In a Collaborative case, parties will work with attorneys and other professionals, who try to help the parties come to agreements without becoming adversarial. Parties will have assistance to find a way to bridge their differences and find a way to come to a resolution. Old issues and prior conduct which have no direct effect on parenting will not be part of the discussion. Parties will be able to discuss their goals and differences with the other party in a safe and respectful environment. There is opportunity to discuss the “why’s” and “how’s” of what each parent wants. This is a significant change in how families can seek legal resolution because they are not trying to persuade a single decision maker but trying to work together to come to a collaboratively crafted agreement which both parties can support. This difference alone can facilitate the decisions necessary to resolve family law disagreements. Family law disputes can be hard enough without fueling them with litigation tactics and this alone one of the best benefits of the Collaborative Process.Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com0tag:blogger.com,1999:blog-8727631076144702577.post-21689156999683627322008-11-12T17:16:00.000-08:002008-11-30T18:45:40.013-08:00Choosing a Family Law AttorneyIt used to be that people found their family law attorney almost exclusively through a personal reference--the attorney name they got from their friend, neighbor, co-worker. Some might use the phone book or the name from an ad on the bus bench, but in my years of practice, most referals have come from people who knew of me. However, with the advent of the internet, it has become extremely common for people to search for their attorney on the Web. Either way, what do you look for and how do you know if the attorney is right for you?<br />* Comfort Level<br />I always tell people who call for a consult that choosing a family law attorney is like choosing a personal physician or therapist. You need to feel very comfortable with the attorney. You should feel as though you can easily share your feelings. The attorney is going to delve into personal issues with you just as a doctor or counselor would and if you are not comfortable with the attorney, talking to the attorney about the very personal issues causing your family disputes is going to be very, very hard.<br />* Experience<br />You need to know that the attorney you hire knows how to do the work necessary. Family law is a diverse and detailed area of law. I suggest choosing an lawyer who's primary practice is family law as this will let you know that the attorney spends the majority of their time involved in family law matters.<br />*Style<br />People asking for a family lawyer often say that they want a real tough litigator or for an attorney who is a "bulldog" or a "shark". Many think that this kind of extreme aggressiveness is a preferable characteristic to have in their attorney. While this style of practice may have it's place in certain types of litigation, in family law matters I believe it is important to be able to do more than aggressively litigate. Family law attorney's also need to be problem solvers and solution makers. Families in dispute will likely continue to fall into dispute unless they obtain skills to resolve conflict. Family lawyers need to help their client's be able to avoid constant litigation while their children are minors. I believe attorney's should also be able to help parties find current resolutions to their family law disputes and also look to the future with clear and specific methods to approach dispute resolution in the future. When evaluating an attorney's style, you should ask yourself what you need to achieve and the tenor in which you want to achieve it. How do you want to approach your family law dispute?<br />Try to speak to at least two attorney's before making your choice. Don't be afraid to ask questions and make sure that you are comfortable and it is the right fit!Laurie Amaya, Collaborative Family Lawyer/Mediatorhttp://www.blogger.com/profile/07828939889551136958noreply@blogger.com2