Litigation & Dispute Resolution

February 5, 2019

Lifestyle / Pay & Need Analysis

This presentation was delivered by Karolina Calhoun, CPA/ABV/CFF at the AICPA 2018 Forensic & Valuation Services Conference.

Learning objectives include:

  • Identify and Classify Assets & Liabilities to include on marital and separate balance sheets:

    • Examine documentation and accuracy of the support

  • Assemble relevant information:

    • Current accounts (bank, brokerage) vs long-term compensation accounts (401k, pensions, etc.)

  • Evaluate monthly budget for each spouse:

    • Compare/contrast spouse's budgets

  • Evaluate the payor's ability to support and the payee's need for support:

    • Lifestyle analysis comes into play here as the historical expenses may be used as a basis for monthly budget, however, depending on the finances, may or may not be supported post-divorce

    • Lifestyle analysis also provides the ability to measure the division of net worth at date of divorce and future net worth accumulation over time

Continue Reading

Industry Spotlight: What Today’s RIA M&A Headlines Tell Us About Valuation
Industry Spotlight | What Today’s RIA M&A Headlines Tell Us About Valuation (and Succession)
In this reprint from our RIA Valuation Insights blog, we examine what current RIA M&A headlines reveal about valuation dynamics and succession trends.
Mercer Capital Sponsors the ABA 2026 Family Law Spring Conference
Mercer Capital Sponsors the ABA 2026 Family Law Spring Conference
Mercer Capital is proud to sponsor the American Bar Association Family Law Spring Conference, taking place in Washington, DC, April 15-18th, 2026. Karolina Calhoun, ASA, ABV, and Kathryn Burke will represent the firm at this year’s event.Hosted by the ABA Family Law Section, the Spring Conference brings together family law practitioners from across the country to discuss the legal and financial issues shaping the practice today. This year’s program includes sessions on business valuation in divorce, income analysis, tax considerations, and other topics that often arise in complex matrimonial matters.Mercer Capital works closely with attorneys and their clients on the financial aspects of family law cases. The firm provides business valuation, income analysis, and forensic accounting services in divorce and related disputes, helping clients understand the value of marital assets, evaluate cash flow for support, and navigate issues involving business ownership and financial reporting. Mercer’s analyses are designed to be clear, well-supported, and useful in both negotiation and litigation.Karolina Calhoun is a Senior Vice President at Mercer Capital and an experienced valuation professional specializing in litigation and family law matters. She provides business valuation and financial consulting services in the context of divorce, shareholder disputes, and other complex engagements. Karolina works closely with attorneys and their clients to analyze financial issues, deliver well-supported conclusions, and communicate findings clearly in both negotiation and courtroom settings.Kathryn Burke is a Senior Financial Analyst at Mercer Capital. She provides valuation and forensic services across a range of engagements, including litigation support, marital dissolution matters, financial reporting, and transaction advisory.Mercer Capital looks forward to engaging with attorneys and other professionals at this year’s conference. Additional information about the event is available on the ABA website: https://events.americanbar.org/event/c57cffc7-a626-4ef5-839c-0476cafc08d1/summary.
WEBINAR REPLAY: Pierce v. Commissioner: Valuation Perspectives for Advanced Estate Planning Professionals
WEBINAR REPLAY: Pierce v. Commissioner: Valuation Perspectives for Advanced Estate Planning Professionals
This webinar provides attorneys with an in-depth review of the salient valuation topics from the recent Tax Court decision, Pierce v. Commissioner.

Cart

Your cart is empty