The Coverture Fraction for Investment Accounts: Apportioning Passive Appreciation When Marital Funds Were Added
Quick answer: Sometimes a premarital account grows passively — pure market drift, no active management — yet part of that growth is still marital. That
What Counts as “Active Management”? The Threshold That Decides Whether Investment-Account Appreciation Is Marital
Quick answer: Before any calculation method matters, Florida law asks a threshold question: did a spouse’s effort actually cause the appreciation? Simply selecting investments and
Direct Transactional Tracing: Separating Active and Passive Appreciation Trade by Trade
Quick answer: Direct transactional tracing calculates the marital portion of an account’s growth from the inside out: it adds up the realized gains from trading
The Buy-and-Hold Counterfactual: Measuring Active Appreciation Against a Hands-Off Investor
Quick answer: The buy-and-hold counterfactual calculates the passive portion of a premarital account’s growth by asking what the account would be worth today if the
The Reasonable-Rate-of-Return Method: Separating Active and Passive Appreciation of an Investment Account in a Florida Divorce
Quick answer: The reasonable-rate-of-return (or “market-benchmark”) method calculates how much of a premarital account’s growth was passive by asking what the account would have earned
How a Forensic CPA Calculates Marital vs. Non-Marital Appreciation of Investment and Retirement Accounts in a Florida Divorce
Quick answer: When one spouse owned an investment or retirement account before the marriage — or received it by gift or inheritance — the account
Establishing Intent to Defraud: How Fraud Is Proven
Intent to defraud is the deliberate purpose to deceive for unlawful gain and the hardest element of fraud to prove. Learn how forensic accountants establish it.
Compliance Investigations: What They Are and How They Work
A compliance investigation determines whether an organization or its employees violated laws, regulations, or internal policies. Learn the process, the steps, and the forensic accountant’s role.
What’s in a Forensic Accounting Report?
A forensic accounting report documents a forensic accountant’s scope, methods, findings, and conclusions for litigation. See what it includes and what makes it defensible.
Financial Statement Fraud: How to Detect and Prove It
Financial statement fraud is the intentional misstatement of a company’s financials by management. Learn the schemes, red flags, and how a forensic CPA detects it.
Internal Controls for Small Business: Examples & Checklist
Internal controls are the policies and procedures that protect a business from fraud and error. See 10 clear examples — segregation of duties, approvals, safeguards — plus a checklist.
Faithless Servant Doctrine and Compensation Forfeiture
How is compensation forfeiture calculated under the faithless servant doctrine? A forensic CPA explains the forfeiture period, disgorgement, and stacking remedies.