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Don't miss our upcoming Family Law Conference next month. Deepen your knowledge of complex issues related to family law, including: business valuation and apportionment; quantifying challenging income streams; understanding hearsay and other evidentiary hurdles that impact experts; as well as panel discussions with a DissoMaster expert. Learn from a host of prominent judges (Honorable Bruce G. Iwasaki, Judge Carl Moor, Honorable James E. Towery, Honorable Thomas Trent Lewis) who will focus on case studies and important updates that address relevant issues today.
All CalCPA Education Foundation conferences include free Wi-Fi, discounted parking, continental breakfast, networking lunch and afternoon refreshments.
Wireless Internet access, continental breakfast and plated lunch will be provided at this event and are included in your registration fee.
FOR INDIVIDUALS: Value-Priced Education (VPE) for CalCPA members.
FOR GROUPS: Coupon 10 and Share 100*—Great for nonmembers and firms.
Not a member? Join Today!
General knowledge of family law or experience with tax planning or litigation.
CPAs, attorneys, judges, other professionals and staff who require knowledge of family law cases and issues.
DissoMaster Boot Camp with Art Grater
Live Audience Only; this session will not be webcast.
Welcome with Kristen Gillespie, CPA, ABV, CFF and Kenneth Rugeti, CPA, ABV, CFF
Family Law Update with Garrett Dailey, Esq., CFLS, AAML
Update on recent California Case Law with an emphasis on financial issues.
Opinion Testimony vs. the Hearsay Rule – People v. Sanchez with Theodore D. Israel, CPA, ABV, CFF, CVA; Sandra Joan Morris, Esq.; Honorable Bruce G. Iwasaki (LA only); and Honorable Anne-Christine Massullo (East Bay only)
DissoMaster from the Master Art Grater
Business Valuation Ted Talks with Theodore Israel, CPA, ABV, CFF, CVA; Jessica Krushensky, CPA; and Thomas D. Collins, CPA
Proving Support Against All Odds with Marie Ebersbacher, CPA, ABV, CFF, CFE; Kelly J. Shindell Delacey; Judge Carl Moor (LA only); and Honorable James E. Towery (East Bay only)
Tough Tax Topics with Kimberly Alvarado; Megan Thompson, CPA, CVA, CFF; and Shannon Colleen Ward, CPA
There’s More to Apportionment than Cigars and Fish with Jennifer Crum, Esq.; Tracy Farryl Katz, CPA, Esq.; Honorable Thomas Trent Lewis; and Peter M. Walzer, Esq.
Kimberly Alvarado is a CPA with CBIZ and Mayer Hoffman McCann, PC, specializing in the area of forensic accounting throughout Southern California for over 15 years. Alvarado specializes in resolving complex financial issues in marital dissolutions and shareholder disputes. She has performed forensic accounting services including detailed account tracing, business valuation, quantifying factors relevant to child and spousal support, and the characterization and distribution of community and separate property. Alvarado is a shareholder Mayer Hoffman McCann and has testified as an expert witness in Los Angeles, San Diego, Santa Barbara, and Kern counties, serving as individuals’ and courts’ experts in family law matters. She is Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) by the AICPA.
Thomas Collins, CPA has over 20 years of public accounting experience. He primarily works as an expert for family law attorneys in the greater Sacramento area performing business valuations, calculating available income for support purposes, and tracing assets. He also performs business valuations and accounting projects for estate tax and for civil controversies. Collins has earned an Accredited in Business Valuation (ABV) designation from the AICPA. He is also holds the Chartered Financial Analyst designation.
For 20 years, Jennifer Crum’s practice has focused exclusively on high asset dissolutions involving complex financial issues such as venture capital, hedge fund, private equity, privately held companies, professional practices, and real estate interests. Crum is a Fellow of the American Academy of Matrimonial Lawyers (AAML). She is a Certified Family Law Specialist and has been named a Northern California Super Lawyer by Super Lawyers Magazine each year since 2009. Crum is a member of the San Mateo County Bar Association, and served on the boards of the Association of Certified Specialists (2006-09), AAML (2013), and Girls United (2004-07). She is co-author of the article entitled “How Can My Divorcing Clients Plan Their Estates with the ATROs in the Way,” ACFLS Newsletter and the California Trust & Estate Quarterly. She earned her bachelor’s degree from the University of California, Berkeley in 1988, and her juris doctor degree from the University of San Francisco in 1996.
Justice Dennis Cornell gained his legal experience through 20 years in private practice and 23 years on the bench,15 of which he served as a Justice on the California Court of Appeals. Cornell received a bachelor’s degree from Stanford in 1969, and a juris doctor (with honors) from George Washington University Law School in 1972.Cornell was certified as a specialist in family law in by the State Bar of California in 1980, and admitted as a Fellow of the American Academy of Matrimonial Lawyers in 1982. He served on the Board of Governors of the State Bar of California from 1985-88, and as vice president of the State Bar from 1987-88. He then served on the State of California Commission on Judicial Performance from 1989-92. He also served as a part-time United States Magistrate Judge from 1986-92. I In 2000, he was appointed to the Court of Appeal, Fifth Appellate District, where he served until his retirement on June 30, 2015.
Garret C. Dailey is a Certified Family Law Specialist (CFLS) emphasizing appeals and consultations. His office is in Oakland. He has been a member of the faculties of the University of California, Davis School of Law, Golden Gate University and the University of Edinburgh. He is a Fellow in both the American and International Academies of Matrimonial Lawyers. Dailey is co-author of Attorney’s Briefcase treatises on California Family Lazw, Evidence, and Children and the Law. He was named the CalCPA Education Foundation Outstanding Conference Speaker in 2005. Dailey’s distinctions include the 2013 Lifetime Achievement Award by the State Bar of California, Family Law Section; the Association of Certified Family Law Specialist’s Hall of Fame Award; and the Brandeis Award from the Los Angeles County Bar Association.
Marie Ebersbacher is a CPA with CBIZ and Mayer Hoffman McCann PC, practicing forensic accounting in Southern California. She serves as the CBIZ forensic and financial services national practice leader and is a Mayer Hoffman McCann shareholder. She specializes in forensic accounting; specifically, analyses for high net worth marital dissolutions, valuations for family law, and shareholder and member disputes. Ebersbacher is Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) by the AICPA, and has been a Certified Fraud Examiner (CFE) since 1998. She has testified as an expert witness throughout Southern California. She is chair of the CalCPA Forensic Services Section Steering Committee and serves annually as an expert at the National Family Law Trial Institute. She was a contributing author to John Wiley &mP; Sons’ 2011 Family Law Services Handbook.
In 2005, Kristen Gillespie joined Gursey | Schneider LLP where she is a partner in the firm’s litigation services department, specializing in the area of forensic accounting in family law litigation matters. She has testified as an expert witness in both Los Angeles County and San Bernardino County Superior Courts. Gillespie is an active member of CalCPA and the AICPA. She serves as secretary of the CalCPA Family Law Section and has been nominated to co-chair the 2016 and 2017 Family Law Conference. She is Accredited in Business Valuation (ABV) designation and Certified in Financial Forensics (CFF) by the AICPA. Gillespie has received extensive audit training as well as attended continuing education courses and seminars in the field of family law including the annual CalCPA Family Law Conference and AICPA business valuation courses. Gillespie graduated from the University of California, Santa Barbara in 2001 with a bachelor’s degree in business economics, with an emphasis in accounting. She was licensed as a CPA in April 2004. While pursuing her undergraduate education, Gillespie was accepted into the Deloitte & Touche, LLP audit internship program for the summer of 2000 and after graduation began full-time employment in the Los Angeles audit practice. As a senior auditor, she planned, prepared and reviewed financial statement audits in conformity with SEC filing regulations, for C-corporations, S-corporations, and general partnerships.
Art Grater helped California Family Law Report and Stephen Adams, Esq., CFLS create numerous family law calculation tools including DissoMaster, Deductor, Propertizer, DiviCalculator, Executioner and Pensioner. Grater studied engineering and math at the University of Minnesota (bachelor’s degree in engineering); University of Hawaii, Hilo; MIT; and California State University, Long Beach (master’s degree in engineering). He is a licensed California Professional Engineer (PE). Grater consults for DissoMaster publisher Thomson Reuters as well as on case-related matters and training for family law attorneys, mediators and CPAs. He has served as an expert witness in addition to extensively speaking on DissoMaster and related software for local bar and accounting associations, the California State Bar, AAML and CFLR.
Theodore D. Israel (IFG, LLP, San Rafael) has been in public accounting since receiving his bachelor’s degree in accounting from Golden Gate University in 1976. In addition to being a licensed CPA, he is Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) by the AICPA, and is a Certified Valuation Analyst (CVA) by the National Association of Certified Valuators and Analysts (NACVA). Israel is a member of the AICPA’s Business Valuation Committee and the CalCPA Forensic Services Section Steering Committee, and is past chair of the CalCPA Business Valuation Section.Israel provides business valuation consulting and expert witness services in a variety of contexts including estate and gift matters, mergers and acquisitions, family law and corporate dissolutions including court appointments.
Judge Bruce Iwasaki sits in the Family Law Department at the Stanley Mosk Courthouse, and has done so since his appointment to the Los Angele Superior Court in 2012. For more than 20 years, Judge Iwasaki represented low-income people as a legal aid lawyer, including serving for nine years as executive director of the Legal Aid Foundation of Los Angeles. From 1988-97 he was a litigator with O’Melveny & Myers, LLP, handling business litigation. Immediately before becoming a judge, he was partner at Lim, Ruger & Kim, handling commercial litigation. Among the awards he has received are the Loren Miller Legal Services Award from the State Bar of California, the Judge John Minor Wisdom Award from the ABA Litigation Section, and the Pro Bono Civil Rights Award from the American Civil Liberties Union of Southern California. He has been a panelist at seminars on family law practice and evidence.
Tracy Katz is a partner at Gursey | Schneider LLP where she specializes in forensic accounting. Katz’s expertise covers a multitude of litigation support services including business appraisals, determinations of gross cash flow available for support, net spendable evaluations, pension plan allocations, stock option apportionments, characterizations of assets, analyses of reimbursement claims, lifestyle analyses, and contract and royalty analyses in the film, television and music industries. She is also a member of the Family Law Section of the Beverly Hills and California State Bar Associations, as well as a liaison member of the executive committee of the Family Law Section of the Los Angeles County Bar. Katz is a past chair of the Family Law Section of CalCPA. Most recently, the American Academy of Matrimonial Lawyers Foundation’s Forensic & Business Valuation Division admitted Katz as one of only 28 charter members from across the nation.
Jessica Krushensky has worked in the specialized field of forensic accounting focusing on business valuations, personal economic damages, lost profits, construction defect, fraud and misappropriations, and family law matters since 2008. Her prior experience includes accounting and finance positions in private industry, government contracts, and non-profit companies. Krushensky gained her computer experience from working in Lotus 123 for her fathers’ company before she was 10 years old. She graduated from National University of San Diego with a double major in accounting and financial management. Krushenksy is a CPA licensed in the states of California and Colorado, and is Certified in Financial Forensics (CFF) through the AICPA.
Judge Lewis is the Supervising Judge for the Los Angeles County Family Law Division overseeing the operations of the 60 family law departments in the county. From 2014-16 he served in a long cause family law trial department in Los Angeles; he was Assistant Supervising Judge of the Family Law Division from 2011-14. Judge Lewis became a Certified Family Law Specialist in 1985 and was inducted into the American Academy of Matrimonial Lawyers (AAML) in 1987. He was inducted as a Fellow of the International Academy of Family Law in 2016. In 2015,he received the Los Angeles County Bar Association Family Law Section Spencer Brandeis Award, the highest honor bestowed by them. In 2016, he received the Southern California Inn of Courts Outstanding Jurist Award. In 2017, he received the San Fernando Valley Bar Association, Stanley Mosk Legacy of Justice Award.
Since January 2014, Carl H. Moor has served as a Judge at the Los Angeles County Superior Court. He was appointed by Governor Brown in December 2013 and is currently assigned to the Family Law Division at the Stanley Mosk Courthouse. Moor previously served in the Central Criminal Division in a criminal misdemeanor courtroom and in a traffic infraction courtroom, and served as a pro tem judge on the Court of Appeal, Second District, Division One.He earned his juris doctor degree from Yale Law School (1988) and his bachelor’s degree with high honors in political science and economics from Swarthmore College (1983).
Sandra Joan Morris has been in the private practice of law in California since January 15, 1970. She has been a State Bar Certified Family Law Specialist since 1980 and served as chair of the San Diego CFLS Committee in 1996. She has been a Fellow of the American Academy of Matrimonial Lawyers since 1981, and served as president of the Southern California Chapter in 1987, national officer from 1989-05 and in 2008, and as national president in 2002. She was named Family Law Person of the Year in 2004. Morris has been a Fellow of the International Academy of Matrimonial Lawyers since 1989, a Diplomate of the American College of Family Trial Lawyers since 1994, and one of the “Founding Mothers” of the Lawyers Club of San Diego since 1972.She has been AV rated by Martindale-Hubbell since 1984, and continues to be Preeminent Judicial /Attorney Peer Review rated. She was recipient of the 2016 and 2017 Judicial Award.
Ken Rugeti is a forensic accountant specializing in the analysis of complex financial issues. He has spent the last 20-plus years working on hundreds of cases involving businesses ranging from sole proprietorships to large public companies. In 2012, Rugeti realized his dream by establishing Rugeti &l; Associates, P.C., a firm known for the quality of its people, integrity, dedication to client service and one-size-does-not-fit-all approach to helping parties resolve disputes.Rugeti is a CPA with Accreditation in Business Valuation (ABV) and Certification in Financial Forensics (CFF) from the AICPA. He is a member of the AICPA and CalCPA, for which he serves as a member of the Forensic Services Section steering committee. Rugeti attended the University of Southern California, receiving his bachelor’s degree in business administration (finance emphasis), magna cum laude. He is a recipient of the Wall Street Journal Student Achievement Award.
Kelly J. Shindell DeLacey is a graduate of Golden Gate University School of Law and a partner with DeLacey, Riebel & Shindell, LLP. She is a Certified Family Law Specialist and Fellow with the American Academy of Matrimonial Lawyers. Delacey concentrates her practice on family law matters involving complex property and financial matters and contentious child custody disputes. DeLacey’s accomplishments have been recognized, including being named an outstanding young lawyer on the Northern California Rising Stars list (2009-13), a Super Lawyer in Northern California (2014-16) and one of the top 50 female Northern California attorneys by Super Lawyers in 2016.
Megan Thompson is a graduate of the University of California, San Diego with a bachelor’s degree in psychology. She also attended Santa Clara University where she received a Certificate of Advanced Accounting Proficiency. She has been a CPA since 2008. Thompson began working for Michael S. Thompson, CPA/ABV, CVA, MAFF, CFF in 2004 and is currently a partner with Thompson Accounting. Thompson is a Certified Valuation Analyst and is certified in Financial Forensics by the AICPA. During her career as a CPA, Thompson has provided financial services to clients in many areas including the preparation of tax and accounting services. She has experience in litigation support, including the preparation of business valuations, lost profits and wages, analysis of income available for support, stock option and retirement plan allocations, tracing, Moore/Marsden calculations and Pereira/Van Camp determinations.In 2012, she was named Young Emerging Professional of the Year by CalCPA; in 2014, she was named to the Forty Under Forty by the National Association of Certified Valuators and Analysts; and in 2017, she was recipient of the AICPA Forensic and Valuation Services (FVS) Standing Ovation Award.
The Hon. James Towery was appointed to the Santa Clara County Superior Court in November 2012. From January 2014 to the present, he has been assigned as a judge in the Family Law Department. Before his appointment to the bench, he served as Of Counsel with Rossi, Hamerslough, Reischl & Chuck and previously as a shareholder at Hoge, Fenton, Jones & Appel, Inc. He is former chief trial counsel for the State Bar of California and is former president of the State Bar of California and of the Santa Clara County Bar Association. He served for 10 years in the ABA House of Delegates and chaired the ABA Standing Committee on Client Protection. He chaired the State Bar of California Task Force on Insurance Disclosure, and was a member of the California Task Force on Multi-Jurisdictional Practice. He taught professional responsibility from 2002-10 at Lincoln Law School in San Jose, and has been an adjunct faculty member at Santa Clara University School of Law from 2005 to the present. He is a member of the American Board of Trial Advocates, and of the Inns of Court. Judge Towery is a graduate of Princeton University and Emory University School of Law.
As the founding partner of Walzer Melcher LLP, Peter M. Walzer is widely recognized as one of state’s preeminent family law attorneys. Walzer is well versed in all types of matrimonial and family law issues is at the forefront of the family law industry playing an integral role in shaping the nation’s and state’s leading professional organizations. He serves as a vice president of the American Academy of Matrimonial Lawyers (AAML) and as chair of the Los Angeles County Bar Association Family Law Section. A Certified Family Law Specialist for 29 years, Walzer is past president of the Association of Certified Family Law Specialists and a member of the section’s council. He is a past vice president of the U.S. chapter of the International Academy of Matrimonial Lawyers and former member of the Elkins Family Law Task Force In 2010, he was named Family Law Fellow of the Year by the AAML. He is listed in Best Lawyers in America and is AV rated by Martindale-Hubble.
Shannon Ward joined Gursey | Schneider LLP’s tax and accounting department as a manager in 2012 and became a partner in 2017. She specializes in income, gift, and estate tax planning, as well as income tax compliance and audit defense for high-net-worth individuals and their business interests, trusts, and private foundations. She has significant experience with international tax planning and compliance, including working with high-net-worth individuals moving to the U.S., foreign nationals investing in the U.S., and U.S. beneficiaries of foreign trusts. Ward also frequently addresses tax issues related to divorce. She holds a master of business taxation degree from the University of Southern California and a bachelor’s degree in business administration from the University of North Carolina, Chapel Hill. Prior to joining Gursey | Schneider LLP, she held positions as a wealth planner for an international investment management firm and as a tax manager at a national accounting firm.
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