Family Law Conference - AICPA...A recent Accounting Today Top 100 survey shows that business...

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hotel cut off date: 4/25/2011

American Institute of Certified Public Accountants introduces the

Family Law ConferenceMay 18-20, 2011 Bellagio Las Vegas, NV

Pre-Conference Value-Added WorkshopWednesday, May 18th

fVS Section Members Save an addiTional $100

Save

75 by 4/3/11

Early Bird Registration

$

This cutting-edge conference covers the key valuation, tax, and financial

issues impacting family law practice today.

Judge Michele Lowrance, renowned mediator, author and TV analyst, who shares her views on The Good Karma Divorce.

An interactive workshop designed to enhance your communication skills and make your testimony more effective!

Don’t Miss Keynote speaker:

Register by 4/3/11 SAVE $75!2

The Honorable Michele Lowrancemichele F. lowrance spent 20 years as a domestic relations and entertainment lawyer. A Domestic Relations Judge in the Circuit Court of Cook County since 1995, she authored Visitation Guidelines for Cook County, and produced and chaired a statewide judicial conference on “How to Tell if People Are Lying.” lowrance was a regular weekly guest on Jonathan Brandmeir’s Radio wlS program “Trust Me, I’m a Lawyer.” She also produced and hosted the Infinity Broadcasting talk radio show “Your Health Matters” for five years, interviewing

guests such as Deepak Chopra, Dr. Andrew weil and Dr. John Grey. She has made numerous guest TV appearances, and has appeared on “American Justice” with Bill Kurtis.

She is a regular guest lecturer at Chicago Divorce University, the Chicago Bar Association, The Universityof Chicago, and Northwestern University. lowrance, a child of divorce who was raised by hergrandparents, is also divorced. Her professional life has been devoted to helping those similarly situated.

The premise of her new book, The Good Karma Divorce, maintains that the American court system wasnot built to house or process the violent emotions unleashed by divorce, which are universal, no matterthe tax bracket or the profile of the divorcing couple. Her book lays out a practical and helpful roadmapfor a radically new way to approach divorce: avoid litigation, turn negative emotions into positive ones,and get on with the rest of your life.

AICPA Working for Youwe are constantly assessing the hands-on training and continuing education opportunities to help you

stay up to date in this fast-paced, dynamic profession. The brand new Family law Conference is the

latest offering to help you do just that.

with skyrocketing divorce rates, many times CPAs today are required to consult on complex financial

matters related to, or resulting from, divorce proceedings. These can include estate planning, real estate

transfers, division of personal and/or business assets, alimony/spousal maintenance agreements and

the financial implications of those settlement proposals. These engagements demand that CPAs hone their

skills and expertise beyond basic accounting to include business valuation, tax, and financial forensics.

A recent Accounting Today Top 100 survey shows that business valuation, litigation support and financial

forensics/fraud are among the top practice areas and growing fast. And the AICPA is here to help you

maximize your professional opportunities and expertise.

New Conference!

*be sure to supply a valid email address when registering. Instructions to access the speaker materials website [AICPAConferenceMaterials.com] are distributed via email approximately two weeks prior to the start of the conference. Also, add [email protected] to your safe sender list.

an eco-friendly and paperless initiative

In an effort to be more environmentally friendly, cost conscious and forward-thinking, AICPA Meetings & Conferences is offering participants access to conference materials via a speaker materials website in advance of the conference.

*Conference manuals with session outlines will not be provided onsite

benefits Just for attenDees!


Seasoned Team of Experts. Real-World Practical advice. Networking Opportunities. Hear a wide range of perspectives from the nation’s leading thought leaders and experts— in business valuation, financial forensics, litigation support and tax practice—and learn how the confluence of these disciplines affects family law issues.stacy Collins, randy Kessler, Don Degrazia, tom hilton and ron seigneur, are among the top names on hand to offer technical training tips, timely guidance, and best practices on a wide range of pertinent topics. Presenters will also take a deeper look at the impact of healthcare reform, reducing tax exposure, and marital dissolution in tough economic times.You can mix and mingle with the best and the brightest at breakfasts, lunches, breaks and receptions, and stay current on the latest developments in this fast-changing practice niche.

As the scope of specialized services that CPAs can offer continues to expand, savvy practitioners will stake out practice areas where they can take the lead as valued and trusted advisors.

This year’s debut of the aiCpa family Law Conference is not only timely, but it breaks new ground—strategically focusing on the interrelated aspects and financial implications of business & family, litigation & divorce, valuation & tax issues of property division. You’ll get the technical know-how you need to competently deal with these issues, as well as insights and ideas that will add value to your services and raise the trust level with your clients.

take the opportunity to invest in your future and attend this aiCpa first-of-its-kind learning forum!

Who Should AttendCPAs in public accounting and consulting with an interest in business valuation; CPAs with 5-10 years experience who want to delve more into family law; CPAs handling 10-15 divorces per year; CPAs looking to broaden their role as advisors in valuation, taxation, litigation and forensic services.

Business Valuation: The Basics & Beyond A Guide for CPAs: How to Act in Court Using Tax Planning to Settle a Divorce Discovery: Hidden Assets and Unreported Income

Practice Management Issues in Family Law

Hot Topics

Let experts guide you through the issues and challenges of family law services.

Gain competitive advantage and expand your practice in this growing field.

Did you know…• An average divorce today takes two years with a median cost of $30K*

• The divorce rate is 50% and even higher for second marriages*

• Three-quarters of all states recognize common law marriages and courts treat these separations like divorce**

• Third-party mediation is a possible alternative to resolving conflict without going to court**

* The Good Karma Divorce ** divorce lawyer Source


Conference Agenda

PRE-CoNfERENCE WEdNESdAY, MAY 18 / VAluE-AddEd WoRkShoP

7:00 am - 5:30 pm registration & Message Center open8:00 am - 11:00 am pre-Conference Workshop (additional fee) 101 Winning the Battle of the experts: How to Get the edge sKa

Stacy Collins, CPA/ABV, CFF, Managing Director, Financial Research Associates, Bala Cynwyd, PARandy Kessler, Esq., Founding Partner, Kessler Schwarz & Solomiany, PC, Atlanta, GAJim Lawrence, J.D., M.A., Director, Blakely Advocacy Institute, University of Houston Law Center, Houston, TXGreg Ortiz, Esq., Partner, Ham & Ortiz, LLC, Highlands Ranch, COEffective testimony is more than just knowing the facts. One of the most challenging aspects of the forensic accounting field is learning how to present one’s professional opinions to a judge or jury in a clear and understandable way. This interactive session will focus on the communication skills necessary to be an expert witness. The format for this session is taken from an old Chinese proverb: Tell me and I will forget, show me and I may remember, involve me and I will understand. • Tell Me: The session begins with a short lecture on the fundamental principles

of communication, based on the Neuro-Linguistic Programming model• Show Me: A demonstration of effective and ineffective testimony—using the

principles discussed—follows the lecture presentation • Involve Me: The workshop culminates with attendees having the opportunity

to practice the skills demonstrated by completing a direct and cross examination exercise. Note: The scope of the exercise will be dictated by the number of people attending the session

MAIN CoNfERENCE WEdNESdAY, MAY 18 / dAY oNE

12:00 pm - 12:10 pm Welcome & introduction Jerome Johnson, Conference Committee Chairman, Principal, Burrage & Johnson, CPAs, LLC, Albuquerque, NM

12:10 pm - 1:00 pm Keynote presentation 1 The Good Karma divorce sKa

Michele Lowrance, B.A., J.D., Mediator, Circuit Court Judge, Cook County Illinois, Chicago, ILWhat really happens in court? How can the financial expert benefit the clients in and out of the court? This presentation will describe the difficult process of the divorcing person, including the turbulent emotions that the financial expert will have to deal with. The formula for The Good Karma Divorce will be summarized, providing a roadmap to show you how to use it, as the financial component is a big part of the formula.

1:05 pm - 2:20 pm general session 2 Rules of evidence, draft Reports, Professional Standards sKa

Tom Hilton, CPA/ABV/CFF, ASA, CVA, Partner, Anders Minkler & Diehl LLP, St. Louis, MOParticipants in this session will gain an awareness of the Federal Rules of Evidence and Federal Rules of Civil Procedure applicable to CPAs testifying as experts. It will review the evolution and current rules regarding retention of draft reports, and AICPA professional standards applicable to family law engagements.

2:20 pm - 2:50 pm networking break with refreshments

Topics and speakers are subject to change

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FIELDS OF STUDY


2:50 pm - 4:05 pm Concurrent sessions 3 Business valuation: The Basics & Beyond a

Ron Seigneur, MBA, CPA/ABV/CFF, ASA, CVA, Managing Partner, Seigneur Gustafson LLP, Lakewood, COThis session will focus on the fundamentals of business appraisal, including reasons for providing the service and assessing the required competency to provide appraisal services. • The first three hurdles of any valuation engagement: standards of value,

premise of value, and the valuation date • Valuation approaches and methodologies • Levels of value and the relationship to normalization adjustments,

discounts and premiums • Professional standards, including AICPA Statement on Standards of

Valuation Services No. 1 • Common errors in business valuation • Today’s emerging and dynamic issues in business appraisal

4 difficult issues in divorce sKa, tCarlton Marcyan, J.D., CPA, CFP®, CDFA, Senior Partner & Executive Committee Chair, Schiller DuCanto & Fleck LLP, Chicago, ILDivorce cases can contain many complexities, including valuation issues, tax issues, alimony and property distribution. This session will focus on the more recurring and difficult issues facing parties going through divorce.

4:15 pm - 5:30 pm Concurrent sessions 5 double dipping: is it an asset, income or Both? a

Stacy Collins, CPA/ABV, CFF, Managing Director, Financial Research Associates, Bala Cynwyd, PADonald DeGrazia, CPA/ABV/CFF, Partner, Gold Gocial Gerstein LLC, Moorestown, NJMarshal Willick, Esq., Principal, Willick Law Group, Las Vegas, NVThis is a topic often discussed but frequently misunderstood. The “double dip” issue questions whether the same earnings stream should be used both in the valuation of an asset and as income available for support. Case law around the U.S. is varied, both in recognition of the double dip concept and solutions to the perceived injustice it may create. Nowhere is the conflict greater than where excess business earnings create the intangible asset goodwill and are the source of a large alimony award. Questions that will be addressed include: • What types of assets can be affected by a possible double dip? • What are common rationales for each viewpoint on this issue? • Does the valuation method matter? • Does the differing treatment of personal vs. professional goodwill as a

marital asset enhance or mitigate the issue? • How have perspectives evolved on this issue over time?

6 Tax issues of Child and Spousal Support tDavid Gannett, CPA/ABV/CFF, David M. Gannett, CPA, PC, Burlington, MAThis session provides a comprehensive discussion of tax and divorce issues pertaining to child support and alimony. General discussion points include:• Support• Definition of alimony and child support• Alimony recapture• Payments to third parties• What settlement agreements must say• Alimony and expenses of the marital home• Child contingency issues• Substitute payments • Reviewing settlement agreements• Internal Revenue Service publications

5:30 pm - 6:30 pm networking reception

Select One Concurrent Session


don’t miss the conference welcome reception. This is a great chance to meet or reconnect with peers and speakers to enhance and grow your professional network!


Conference AgendaMAIN CoNfERENCE ThuRSdAY, MAY 19 / dAY TWo

7:00 am - 5:00 pm registration & Message Center open7:00 am - 8:00 am Continental breakfast7:00 am - 7:50 am early riser sessions 7 Collaborative law: an overview sKa

Bobbie Batley, Esq., Partner, Little, Gilman-Tepper & Batley, PA, Albuquerque, NMJerome Johnson, CPA/ABV/CFF, CVA, Principal, Burrage & Johnson, CPAs, LLC, Albuquerque, NMCollaborative Law: What is it? How does it work? What are the benefits? This session will provide an overview of this growing alternative dispute resolution process, which is geared to helping financial professionals discover how they fit into the process, as well as the benefits of their involvement and work product.• Collaborative Law – what is it? • The collaborative process – sounds like mediation to me? • Collaborative financial professional – neutral or advocate

8 Current Topics in divorce sKa, aThomas Burrage, CPA/ABV/CFF, CVA, Principal, Burrage & Johnson CPAs, LLC, Albuquerque, NMStacy Collins, CPA/ABV, CFF, Managing Director, Financial Research Associates, Bala Cynwyd, PAMichelle Gallagher, CPA/ABV/CFF, Gallagher & Associates CPAs, PLC, Lansing, MIGreg Ortiz, Esq., Partner, Ham & Ortiz, LLC, Highlands Ranch, COCovered in this session are the latest trends and hot topics in areas where family law and forensic accounting intersect, as well as emerging areas ripe for attorneys and expert testimony from accountants.

8:00 am - 8:10 am Welcome remarks & announcements8:10 am - 9:50 am general session 9 How to act in Court: a Guide for CPas sKa

Jerome Johnson, CPA/ABV/CFF, CVA, Principal, Burrage & Johnson, CPAs, LLC, Albuquerque, NMRandy Kessler, Esq., Founding Partner, Kessler Schwarz & Solomiany, PC, Atlanta, GAMarvin Solomiany, J.D., Attorney, Kessler Schwarz & Solomiany, PC, Atlanta, GAFrom the time a CPA accepts a case, to the moment of stepping into the courtroom, every process and procedure performed is geared to maximizing the accountant’s credibility in the testimony to be given. This session is designed to help the CPA make the transition from accounting office to the courtroom including, the nuances and particulars of working with the trial lawyer.• What works and what doesn’t when you are the financial expert• Differences between the office and the courtroom

9:50 am - 10:20 am networking break with refreshments10:20 am - 11:10 am Concurrent sessions 10 How to Settle a low Budget divorce a

Stanton Meltzer, CPA/ABV/CFF, Gold Gocial Gerstein LLC, Moorestown, NJLow budget divorce cases present many challenges to the financial expert, including the scope of the engagement, forensic auditing limitations, report writing and the realization of a profitable engagement. This session will provide insight into:• Streamlining scope, services and reports• Maintaining a cost/benefit approach to forensic valuation and tax services• Insuring adequate compensation for services rendered• Building an attorney referral base




10:20 am - 11:10 am 11 Using Tax Planning to Settle a divorce tDonald DeGrazia, CPA/ABV/CFF, Partner, Gold Gocial Gerstein LLC, Moorestown, NJ

A thorough understanding of divorce-related tax issues is critical to achieving successful marital settlements. Nothing can scuttle the settlement faster than the lack of liquidity and collateral. Learn how knowledge of tax laws can provide settlement opportunities where none seem to exist. Gain practical tips in frequently encountered areas of divorce taxation, such as: • Deferred compensation • Qualified retirement plans • Stock redemptions • Life settlements of insurance policies • Tax attribute carryovers

11:20 am - 12:10 pm Concurrent sessions 12 Transferring assets incident to divorce: Tax Tips and Traps t

Bobbie Batley, Esq., Partner, Little, Gilman-Tepper & Batley, PA, Albuquerque, NMMichelle Gallagher, CPA/ABV/CFF, Gallagher & Associates CPAs, PLC, Lansing, MIWhen negotiating property settlements, the tax attributes of certain assets and the impact on the transfer of these assets is often overlooked. This session will provide an overview of the tax rules associated with transferring assets incident to divorce (IRC 1041), including tips and traps when trying to split up assets while minimizing the combined tax impact to the parties. Other topics include: • Transferring or redeeming stock in a closely-held business (Reg 1.1041-2) • Basis issues on transferred assets • Passive activity property • Suspended S Corp losses • Planning opportunities

13 What You need to Know about Technology in divorce litigation sKa

Marvin Solomiany, J.D., Attorney, Kessler Schwarz & Solomiany, PC, Atlanta, GAThe use of technology in divorce litigation has become increasingly popular over the past several years. From the use of social network sites to presenting effective PowerPoint presentations in court, this session will give the practitioner a general overview of the impact of technology in divorce litigation.

12:10 pm - 1:00 pm Lunch1:00 pm - 2:15 pm Concurrent sessions 14 divorce in Tough economic Times a

Michelle Gallagher, CPA/ABV/CFF, Gallagher & Associates CPAs, PLC, Lansing, MICarlton Marcyan, J.D., CPA, CFP®, CDFA, Senior Partner & Executive Committee Chair, Schiller DuCanto and Fleck, Chicago, ILDuring times of economic distress, typical ways to approach and resolve divorce cases become less meaningful. This session focuses on unique and cutting-edge methods that provide alternatives. Special attention will be given to homes “underwater,” depletion of retirement benefits and related topics.



Select One(continued)

Donald is a partner with the accounting and business valuation firm Gold Gocial Gerstein LLC, with offices in New Jersey and Pennsylvania. He is a graduate of LaSalle University with a BS in Business Administration. He is a member of the New Jersey Society of Certified Public Accountants (NJSCPA) and Integra International, Inc., a worldwide association of independent accounting and consulting firms, as well as a member of the AICPA.

Mr. DeGrazia is the immediate past Global Chairman and a past President of the Americas, Asia & Australia (AAA) division of Integra. He is the Chairman of the Valuation and Litigation Services Resource Group of the NJSCPA as well as past Chairman of the Business Valuation and the Matrimonial Accounting Interest Groups of the NJSCPA. He has also provided expert testimony in court, along with preparing valuation reports and damage study reports for business and professional practices.


Conference Agenda1:00 pm - 2:15 pm 15 Marketing Your Forensic Practice to attorneys and Clients MKt

Randy Kessler, Esq., Founding Partner, Kessler Schwarz & Solomiany, PC, Atlanta, GA

Why would a divorce lawyer hire me? This presentation will focus not only on what family lawyers look for in an expert, but also how they look for an expert. Do we ask our peers? Do we trust referrals? Which referral sources do we trust? What are the turnoffs for family law attorneys? How do rates and fees of the expert impact a family law attorney’s choice of expert? The discussion will also include how much interaction is expected between the expert and client, and how much to walk the fine line between forensic investigative advice and legal advice.

2:25 pm - 3:15 pm general session 16 valuing Professional Practices for divorce a

Ron Seigneur, MBA, CPA/ABV/CFF, ASA, CVA, Managing Partner, Seigneur Gustafson LLP, Lakewood, CO

This session will provide insight into the unique aspects to consider when appraising a professional practice for dissolution of marriage proceedings. • Understanding the impact of standard of value differences between jurisdictions • Use and abuse of the excess earnings method for professional practice valuation• Sources of industry and empirical information for professional practices • Segregating professional versus practice or enterprise goodwill • Undertaking engagements as a joint expert, special master, consulting

expert or rebuttal expert3:15 pm - 3:45 pm networking break with refreshments3:45 pm - 5:00 pm general session 17 discovery: Hidden assets and Unreported income a

Sharyn Maggio, CPA/ABV/CFF, Maggio & Company, Eatontown, NJGreg Ortiz, Esq., Partner, Ham & Ortiz, LLC, Highlands Ranch, COSo your client says, “There is unreported income or assets not reported to the court.” This can lead to a chase after nothing or it could result in finding hidden income and assets that can make a case. This session will show you:• Where and how to begin looking for assets • How to determine if there is unaccounted income• What type of discovery will help shape the search• What discovery difficulties to anticipate and how to address them• How to evaluate the cost and benefit of the search• What to do if you do find unreported income or assets

Randall graduated from Brandeis University in Massachusetts and attended law school at Emory Law School. He has over 20 years experience in domestic relations and family law matters. Mr. Kessler founded his firm in 1991. He teaches trial techniques at Emory Law School as well as a course in Family Law at John Marshall Law School. Mr. Kessler is the editor of the Family Law Review for the State Bar of Georgia, and former Chair of the Family Courts Committee of the Family Law Section of the American Bar Association.

He serves on the Executive Committees of the Family Law Sections of the American Bar Association and the Georgia Bar Association, and will serve as Chair of each beginning in 2011.

Ron is a respected business valuation, financial forensics, and commercial damages expert with a consulting firm in Lakewood, Colorado, and is also an Adjunct Professor at the University of Denver College of Law. He often provides testimony as an expert witness in several jurisdictions. Mr. Seigneur is a recognized author and co-author on business valuation science and management topics, most recently Financial Valuations: Applications and Models, published by John Wiley & Sons, and has been a featured

speaker at several national AICPA conferences, as well as state bar associations, state CPA societies and the Environmental Protection Agency. He was the 2009-2010 Chair of the Colorado Society of CPAs and a past Chair of the Accredited in Business Valuation credential committee of the AICPA.

Select One (continued)


MAin ConferenCe fridAy, MAy 20 / dAy Three

7:00 am - 12:30 pm registration & Message Center open7:00 am - 8:00 am Continental breakfast7:00 am - 7:50 am early riser session 18 Practice Management issues in Family law sKa

David Gannett, CPA/ABV/CFF, David M. Gannett, CPA, PC, Burlington, MADiscussion on the issues, approaches and considerations a practitioner needs to be aware of and address in this practice area. Content includes: • Establishing scope of work • Discovery issues• Use of updated engagement letters • Professional liability• Engagement letter issues • Use of status letters• Practice management software• How to communicate the rules of engagement• Calculation or conclusion of value, working with attorneys• Working with clients, how and when to communicate• Open discussion on what to consider regarding issues associated

with accepting an engagement8:00 am - 8:50 am general session 19 Family law Resources sKa

Brenda Clarke, CPA/ABV/CFF, CVA, Partner, Seigneur Gustafson LLP, Lakewood, COStacey Udell, CPA/ABV/CFF, ASA, CVA, Gold Gocial Gerstein LLC, Moorestown, NJGain valuable information on where to find the resources you need to work efficiently and stay on top of the current changes in the family law industry. This session will cover: • Where to get free data • Fee based resources • Where to access court cases and case law • New tools and techniques for doing your research on the Internet

8:55 am - 9:45 am general session 20 engagement letters sKa

Tom Hilton, CPA/ABV/CFF, ASA, CVA, Partner, Anders Minkler & Diehl LLP, St. Louis, MOThis session provides participants with guidance on minimum engagement letter content, tips on protecting fees, enhancing collectability, and providing a forum to resolve engagement disputes.

9:45 am - 10:15 am networking break with refreshments10:15 am - 11:05 am general session 21 determination of disposable income for alimony & Support, Plus Getting the numbers to Make Sense to attorneys a

Bobbie Batley, Esq., Partner, Little, Gilman-Tepper & Batley, PA, Albuquerque, NMThomas Burrage, CPA/ABV/CFF, CVA, Principal, Burrage & Johnson CPAs, LLC, Albuquerque, NMAttorneys fashion words together to form arguments, orders and agreements, while accountants analyze numbers to help fill in the blanks in those documents. When lawyers and CPAs work together, many times they may find they are speaking different languages. Learn how to bridge that gap, and the approaches used to determine and maximize what income is available to pay support.

11:15 am - 12:30 pm general session 22 ask the experts a, sKa

Thomas Burrage, CPA/ABV/CFF, CVA, Principal, Burrage & Johnson CPAs, LLC, Albuquerque, NMTom Hilton, CPA/ABV/CFF, ASA, CVA, Partner, Anders Minkler & Diehl LLP, St. Louis, MOStanton Meltzer, CPA/ABV/CFF, Member, Gold Gocial Gerstein LLC, Moorestown, NJGreg Ortiz, Esq., Partner, Ham & Ortiz, LLC, Highlands Ranch, CORon Seigneur, MBA, CPA/ABV/CFF, ASA, CVA, Managing Partner, Seigneur Gustafson LLP, Lakewood, COEnjoy a lively Q&A session with three seasoned divorce CPAs, an attorney specializing in family law, and a sitting judge, from different states with equitable distribution and community property systems. Ask questions on current cutting-edge topics spanning areas such as valuation, alimony, child support and property division.

12:30 pm Conference adjourns


Information and Additional Resources

Chair

Members

Jerome Johnson, Principal, Burrage & Johnson, CPAs, LLC, Albuquerque, NM

steering Committee

aiCpa staff

barbara andrews, Project Manager, Forensic & Valuation Services Section, Durham, NC tracey Kenney, Project Manager, Program Development, Durham, NC stacy Campbell, Conference Manager, Durham, NC

brenda Clarke, Partner, Seigneur Gustafson LLP, Lakewood, CO Donald Degrazia, Partner, Gold Gocial Gerstein LLC, Moorestown, NJ randall Kessler, Partner, Kessler, Schwarz & Solomiany, PC, Atlanta, GA greg ortiz, Partner, Ham & Ortiz, LLC, Highlands Ranch, CO

bellagio

A prestigious AAA Five-Diamond hotel, the Bellagio provides a serene retreat in the center of exciting Las Vegas. With award-winning restaurants, spa services, a shopping promenade, casino and world-class entertainment, this renowned hotel offers everything you could want after your business day to network with friends and colleagues.

Forensic Accounting for Divorce Engagements: A Practical GuideBy Donald A. Glenn, CPA/ABV, CVA, Cfe, Cff and ezra Huber, J.D.

This book offers a wealth of tools to assist with searches for assets that a spouse may try to conceal. Using real-world examples, it reveals how to outsmart fraudsters and features valuable material, including:

• Badges of Fraud – 100 signs that a spouse may be concealing assets

• Forensic accountant as expert witness

• Client Management – Terms every engagement letter must contain and how to handle fees

Includes templates for information gathering, such as business valuation worksheets, real property questionnaires, requests for documents, and more.

2009 Paperback Regular $98.75

091029SWM AICPA Member $79.00

Quick Reference Guide to Divorce-Related Tax MattersAvailable to you in bundles of 25 copies, this brochure is a “take-away” you can provide to clients as a ready reference to tax information associated with divorce so they don’t have to search through bulky materials or multiple resource documents.

2010 Paperback Regular $111.25

091090 AICPA Member $89.00


reCoMMenDeD Cpe CreDit 20 (main), up to 3.5 (optional) This conference was prepared in accordance with the Joint AICPA/NASBA Statement on Standards for Continuing Professional Education (CPE) Programs effective on January 1, 2002. The recommended CPE Credits are in accordance with these standards; however, your individual state board is the final authority on the acceptance of programs for CPE credit.ConferenCe fee Registration fees are determined by current membership status in the AICPA. Please indicate member number on the registration form to obtain the correct discount. Conference fee includes all sessions, conference materials, continental breakfasts, refreshment breaks, luncheons and a reception. Fee for value-added workshops includes all session materials and refreshment breaks.

Dress CoDe Business casual CanCeLLation poLiCy You may cancel without penalty if written cancellation requests are received by April 3, 2011. Due to financial obligations incurred by the AICPA, a credit voucher less 50% of the registration fee will be issued for written requests received by April 27, 2011. No refunds or credits will be issued on cancellation requests received on or after April 28, 2011. For further information, call the AICPA Service Center at 888.777.7077. hoteL anD grounD transportation inforMation Contact the hotel directly to obtain their policy on reservations, deposits and cancellations. Rooms will be assigned on a space-available basis only. To receive our special group rates mention that you will be attending the aiCpa family Law Conference.

bellagio Hotel Phone: 702.693.7111 3600 South Las Vegas Blvd. Hotel Reservations: 888.987.6667 Las Vegas, NV 89109 Hotel Room Rate: $149 single/double Hotel Reservation Cutoff Date: April 25, 2011ground Transportation — to and from the hotel and airport (please note, rates and times are approximate) Taxi Service: $20 each way, 15 minutes hotel Parking: Valet and self parking are complimentaryairLine inforMation The AICPA has a special arrangement with Maupin Travel, Inc. of North Carolina to assist you with your travel arrangements. This travel agency may be reached at 800.345.5540. If you prefer to make your own travel plans, be sure to mention the participating airline’s reference number (listed below) to take advantage of deeply discounted “Zone Fares” that do not require a Saturday night stay-over. Discounts are valid for round trip registered AICPA meetings or conferences only. Some restrictions may apply. american airlines 800.433.1790 Index #21445 united airlines 800.521.4041 Refer to Meeting ID #531SI Delta airlines 800.328.1111 Refer to Meeting ID #NM66P For up-to-date airline information regarding special travel discounts, please visit cpa2biz.com/conferences. Due to recent airline industry fare restructuring, we cannot guarantee that the above group travel agreements will be in effect at the time when you are making your travel arrangements. Please contact the airline and/or your travel agency for latest applicable discounts and arrangements. Car rentaL hertz Car rental — AICPA Member Discounts: Call 800.654.2240. Ref. Code CV#021H0018. Airline and car rental discounts are available only when you or your travel agent book through the 800 number. We strongly advise you to confirm your conference registration and hotel reservation prior to making your travel plans.

exhibit anD sponsorship opportunities Don’t miss the opportunity to present and sell your organization’s services and products to thousands of CPAs and financial professionals at AICPA conferences. For detailed information on conference exhibit and sponsorship opportunities, please send your email to [email protected].

4 Ways to

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fast

onLine*: www.cpa2biz.com/conferences Phone*: 1.888.777.7077 or 1.919.402.4500

fax*: 1.800.362.5066 or 1.919.419.4795

MaiL: Complete and mail the form along with your promotion code to:AiCPA Member Service Center, Conferences, 220 Leigh farm road, durham, nC 27707-8110*Credit card registration only (American Express® , diners Club® , discover® , MasterCard® or VISA® )

group registration Registration for 2 or more individuals at the same time may qualify for group discounts; additional savings may be available for groups of 10 or more. For more information please call the AICPA Service Center at 888.777.7077 (9AM-6PM ET). program Code: fMLaW11

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