Closely related to Forensic Accounting is Characterization and Tracing of Marital Property.
Bryan and his team can assist in tracing almost any type of asset or liability to inception of title (when the asset or liability was acquired) and to document the changes in form, or mutations of the asset or liability from the date of acquisition to present. Included in this process are interests in closely held businesses, real estate, brokerage and bank accounts, retirement accounts, deferred compensation (including options and other equity-based awards) personal property and other assets. The purpose of tracing is generally to assist the Court in identifying the separate property of parties to a divorce or a decedent in a probate case. Alternatively, Bryan and his team can evaluate the separate property claims of opposing parties and the work of opposing parties’ experts in this regard.
Tracing may also involve tracing the movement of monies or other assets for a wide variety of purposes, including reconstituted estate claims, trust accounting, claims against fiduciaries, fraud claims, waste claims, alter ego claims, theft, embezzlement or similar matters in connection with marital property, probate, civil, and criminal cases.
Tracing procedures in a marital property or probate case can lead to the identification of reimbursement claims between the marital estates that Bryan and his team can help identify and document. Bryan and his team can also analyze the claims of opposing parties and their experts in this regard.