Discover how Soman Forensics & Valuation CPAs “looks under the hood” of a business during divorce, examining financial records, management interviews, third-party information, and testimony to better understand a company’s true earnings and value.

Jason Soman of Soman Forensics & Valuation CPAs explains why Schedule B is an important part of tax return analysis in family law matters—and how it may help identify interest and dividend income, financial accounts, pass-through entities, and other information that warrants further investigation.

Jason Soman of Soman Forensics & Valuation CPAs explains why determining income for real estate investors in divorce can be more complex than simply reviewing a tax return—and why depreciation, pass-through entities, refinancing, distributions, and other financial information may be important when evaluating true income and available cash flow.

What Is the Valuation Date in a Business Valuation? | Soman Forensics

Jason Soman of Soman Forensics & Valuation CPAs explains why mortgage applications can be a crucial source of information in divorce financial discovery—and how they may reveal income, accounts, assets, or other financial information disclosed to a lender but not identified elsewhere in the case.

Jason Soman of Soman Forensics & Valuation CPAs explains why family lawyers should always review the refund section of Form 1040 during divorce financial discovery—and how refunds applied to future tax years may represent marital tax assets that should not be overlooked.

The fraud triangle can help explain financial misconduct in divorce cases. See how opportunity, incentive, and rationalization can reveal where to focus a financial investigation.

There are two different types of fair value in the context of a business appraisal. And no, they have nothing to do with each other. Statutory Fair Value – Definitions of fair value vary by state, but generally, fair value is the appropriate standard of value for shareholder oppression disputes and in divorce in some states. Fair value generally considers the value of a business interest to be equal to the proportionate share of the enterprise with no diminution in value for

Jason Soman of Soman Forensics & Valuation CPAs illustrates how the tax savings from moving from New York to Florida could add up over time. Using a simple example, he shows how consistently investing annual state and city income tax savings may significantly impact long-term wealth.

Balance sheet manipulation can hide income, disguise personal expenses as assets, and conceal where cash actually went. Jason Soman of Soman Forensic & Valuation CPAs explains why forensic accountants examine the balance sheet alongside the income statement when investigating financial activity.

What does a divorce forensic accountant have in common with a cosmologist? We both study the universe. Jason Soman of Soman Forensic & Valuation CPAs explains why identifying the complete universe of financial data can be critical when searching for hidden assets in divorce.

A complete financial discovery response can be critical in litigation. Learn how forensic accountants compare bank and credit card statements to identify missing accounts, hidden assets, and unexplained expenses before discovery deadlines expire.

Splitting an investment account in divorce isn’t always as simple as dividing the shares equally. Jason Soman of Soman Forensic & Valuation CPAs explains how differences in cost basis and embedded capital gains can create a significantly unequal financial outcome for divorcing spouses.

Should a discount for lack of marketability (DLOM) apply to a 100% controlling interest in a privately held business? Jason Soman of Soman Forensic and Valuation CPAs examines this debated business valuation issue, including arguments for and against applying a DLOM to a controlling interest.

How do you prove something doesn’t exist? In divorce cases, claims involving hidden assets or financial manipulation can require forensic accountants to investigate the seemingly impossible—proving a negative. Soman Forensics & Valuation CPAs explores how careful analysis, targeted testing, and circumstantial evidence can help uncover the facts and guide financial discovery.

Jason Soman joins Melissa Gragg on ValuationPodcast to discuss what family lawyers should know about personal tax returns in divorce cases. The conversation covers income versus cash flow, key financial issues to identify early, additional documents to review, and potential methods of concealing income or assets.

Jason Somans of Somans Forensic explains how forensic accountants analyze tax returns, taxable income, cash flow, business interests, and real estate distributions.