Strategic Financial Planning in Divorce
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Before undertaking any on-demand effort, you should review the rules of your licensing/certifying entity.
It’s your responsibility to determine whether this on-demand course meets your continuing education requirements.
You must take and pass a quiz to receive credit. You can take the quiz as many times as needed and there is no time limit on the quiz.
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**Any on-demand programs that qualify for AIA or LACES credit will require an additional 2 business weeks for processing.
**AIA credit is not available in USB format.
Streamable MP4/PDF
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Click the link which appears at the end of the video to be taken to the course quiz.
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**Any streamable on-demand programs that qualify for AIA or LACES credit will require an additional 2 business weeks for processing.
USB MP4/PDF
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Please contact HalfMoon Education if you have any questions during the process of taking this course. (715) 835-5900 or qchapman@halfmoonseminars.org
**Any USB on-demand programs that qualify for LACES credit will require an additional 2 business weeks for processing.
**AIA credit is not available in USB format.
Agenda
Registration: 8:00 – 8:30 am
Morning Session: 8:30 am – 12:15 pm
Lunch (On your own): 12:15 – 1:15 pm
Afternoon Session: 1:15 – 4:30 pm
Planning for the Best Financial Outcome K. Hooker
Identifying important financial issues early
Pre-divorce planning
A discussion of recent developments and case law regarding:
• Property division and distribution
• Spousal support • Child support
Taking a team approach: working with other professionals
Forensic Accounting for Dissolution Purposes J. Stegner
Obtaining information from the client
Locating hidden assets and liabilities
Finding unreported income
Using financial information to your advantage
Determining Child Support and Spousal M. Ressa
Support Payments
Calculating child support
• Applying factors beyond the basic formula
Considering financial factors that impact spousal support awards
Tax Planning in Divorce H. Bartholomew
Understanding the impact of tax law on property division
• Real estate, securities, business interests, retirement plans
Understanding the taxation of support payments
• Spousal support
• Child support
Characterizing and timing payments
Valuing and Distributing Property in Divorce S. Lantry
Real property
Stocks, bonds, bank accounts
Closely-held businesses
Retirement benefits
Understanding the Relationship of Bankruptcy and C. Moran
Divorce
Overview of personal bankruptcy law and procedures:
Chapters 7, 12 and 13
Bankruptcy planning in divorce
Choosing type of bankruptcy filing
Choosing a time to file
Examining the effect of spouse’s filing
Credits
Accountants
8.0 CPE Hours
California Attorneys
6.5 CLE Hours
Certified Financial Planners
8.0 CE Hours
Continuing Education Credit Information
This seminar is open to the public. It offers 8.0 intermediate level CPE hours to California certified public accountants in the subject area of specialized knowledge. A basic understanding of property taxation is beneficial and no advance preparation is required prior to attending this event. The California Board of Accountancy accepts CPE credits offered by NASBA-registered sponsors.
HalfMoon Education Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.NASBARegistry.org.
The State Bar of California has approved HalfMoon Education Inc. as an MCLE sponsor, and this program offers 6.5 CLE hours for attorneys and paralegals.
HalfMoon Education Inc. is a CFP Board-Registered continuing education Sponsor. The Certified Financial Planner Board of Standards, Inc. has granted 8.0 hours of continuing education credit for the completion of this seminar.
Attendance will be monitored, and attendance certificates will be available after the seminar for most individuals who complete the entire event. Attendance certificates not available at the seminar will be mailed to participants within fifteen business days.
Speakers
Hal Bartholomew
Bartholomew & Wasnicky, LLPPartner at Bartholomew & Wasnicky, LLP in SacramentoFormerly a partner for 15 years with the law firm of Desmond, Miller, Desmond & Bartholomew, he co-founded the firm of Bartholomew & Wasznicky in 1989. He is a retired captain in the United States Army Reserve and is a licensed real estate broker. In addition to membership in the California Bar, he is admitted to practice before the United States Supreme Court, the United States Tax Court, and the United States Court of Claims. Mr. Bartholomew is a Fellow of the American Academy of Matrimonial Lawyers, as well as the International Academy of Matrimonial Lawyers, and is certified by the State Bar of California as a family law specialist.
Cathleen Cooper
Moran Law GroupAttorney at the Moran Law Group in Mountain View, CAA certified specialist in bankruptcy, Ms. Moran has practiced law on the San Francisco Peninsula since 1978. She is a graduate of Stanford University and Hastings College of the Law. Over the course of her career, she has represented trustees, creditors and creditors’ committees and well as debtors in Chapters 7, 11, and 13. She also serves as an expert witness on bankruptcy matters. The intersection of tax and family law questions in the bankruptcy forum holds a special appeal for Ms. Moran. She feels strongly about maintaining the integrity of the bankruptcy system by ferreting out fraud and in keeping bankruptcy relief available to the honest debtor. She is a member of the National Association of Consumer Bankruptcy Attorneys (NACBA). She was first named a Bankruptcy Super Lawyer in 2007.
Katharine Hooker
Family Law Group, LLPPartner at Family Law Group, LLP, in Livermore, CAMs. Hooker has focused her legal career exclusively in the area of family law, particularly litigation. She represents clients in a wide variety of complicated cases involving dissolution of marriage; legal separation; child custody and visitation; child and spousal support; valuation and division of business ownership interests; division of retirement benefits, stock and investment accounts; and real property claims and disposition. She coordinates with forensic accountants, business and real estate valuation professionals, vocational experts, and/or mental health professionals to achieve her clients’ financial or child custody goals. In 2013 and 2014 Super Lawyers Magazine named Ms. Hooker in the top 2.5 percent of lawyers under 40 in the State of California.
Scott Lantry
Whiting, Fallon, Ross & Abel, LLPSenior Associate with Whiting, Fallon, Ross & Abel, LLP in Walnut Creek, CAMr. Lantry has been a presenter regarding complex financial issues related to divorce. Recently, he lectured regarding the “extraordinary high earner” exception to guideline child support (Family Code section 4057(b)(3)) and the treatment of equity compensation, such as stock options and restricted stock units, as “income available for support.” He successfully litigated a deviation from California guideline child support in the case of an “extraordinarily high earner.” Mr. Lantry joined Whiting, Fallon, Ross & Abel, LLP in 2004, prior to attending law school. When he passed the California Bar in 2008, he became a member of the team of family law attorneys at the firm.
Mark Ressa
Law Offices of Mark RessaSole Practitioner with Law Offices of Mark Ressa in San Ramon, CAMr. Ressa received his B.A. degree from Oakland University in Rochester, Michigan, and his J.D. degree from Whittier College, School of Law. He was admitted to the California and Federal Bar in 1979. He limits his practice exclusively to family law matters including complex litigation, spousal and child support, paternity, high-conflict custody disputes and domestic violence. He practices primarily in the Bay Area counties of Alameda, Contra Costa, San Mateo and Solano. Mr. Ressa created and marketed the first Windows-based child/spousal support calculation program to be certified for court use by the California Judicial Council, i.e., SupportPro, from 1994 to 1998.
Jeff Stegner, CPA-ABV, CFE
Stegner & Associates CPAs, P.C.Stegner & Associates CPAs, P.C. in Walnut Creek, CAMr. Stegner is nearing 30 years of experience in public accounting. He has dedicated nearly the last 20 years for forensic and valuation services.Mr. Stegner is qualified as an expert in courts throughout the San Francisco Bay Area and has been retained as an expert in more than 1,000 contested matters. He has performed thousands of business valuations in a wide range of industries. Mr. Stegner is a graduate of San Francisco State University.