Originally published in the Florida Bar Family Law Section Commentator, Issue No. 3, 2025. Republished here with credit to the original publication. Introduction Amid the typical scrutiny of assets, liabilities, and income, Section 72(t) of the Internal Revenue Code1 (commonly referred to as “Rule 72(t)”) is often overlooked as a potential source of income in dissolution of marriage cases. This provision of the Code permits early withdrawals from retirement accounts without i

Jason Soman, CPA/ABV, ASA, CFE, CDFA®, discusses audited financial statements in divorce cases and their impact on family law matters in the Florida Bar Family Law Section’s November 2024 FAMSEG publication.

Jason Soman, CPA/ABV, ASA, CFE, CDFA®, discusses the Employee Retention Tax Credit (ERTC) and its potential impact as a marital asset in divorce cases in the Florida Bar Family Law Section’s FAMSEG publication.

Audited financial statements don’t always tell the full story in divorce cases. Jason Soman explains their limitations and the financial issues forensic analysis can uncover.

Jason Soman joins The Florida Divorce Podcast to discuss business valuations in divorce with attorney Scott Kalish, including important financial considerations in divorce cases involving business interests.

Business tax returns can reveal valuable financial information in divorce cases. Learn how changes in debt and cash may identify refinancing activity and lead to additional financial discovery.

Jason Soman of Soman Forensic & Valuation CPAs explains how family lawyers can identify a company’s business activities from a tax return using business descriptions and NAICS industry codes.

Jason Soman of Soman Forensic & Valuation CPAs explains the difference between income and distributions and how wages, distributions and business-paid personal expenses may factor into income analysis for child support and alimony.

Jason Soman of Soman Forensic & Valuation CPAs explains why Schedule K-1s can be important in divorce cases involving S corporations, LLCs and partnerships, including determining ownership, income and equitable distribution.

Schedule D can provide valuable financial clues during a divorce. Jason Soman of Soman Forensic & Valuation CPAs explains what family lawyers should look for when reviewing capital gains, investment sales, tax basis, and capital loss carryforwards.

Schedule A can provide useful financial information during divorce discovery. Jason Soman of Soman Forensic & Valuation CPAs explains what family lawyers should look for when reviewing itemized deductions, including mortgage interest, property taxes, charitable contributions, and medical expenses.

Schedule E Part 2 can reveal important business interests and income during a divorce. Jason Soman of Soman Forensic & Valuation CPAs explains what family lawyers should look for when reviewing partnerships, S corporations, LLCs, Schedule K-1s, distributions, and pass-through income.

Financial discovery often starts broad, but the details uncovered in Round 1 can lead to much more targeted requests in Round 2. Jason Soman of Soman Forensic & Valuation CPAs explains how specific financial discovery requests can help family lawyers trace transactions, identify accounts, and uncover assets during divorce.

A general ledger can serve as a roadmap when analyzing a business during divorce. Jason Soman of Soman Forensic & Valuation CPAs explains how forensic accountants use the GL to examine income, expenses, and individual transactions—and why the underlying records still matter.

Jason Soman of Soman Forensic & Valuation CPAs is turning the Tax Return Tuesday series into “Tax Return Tips for Family Lawyers.” Follow along each Tuesday as Jason shares practical insights for reviewing tax returns in divorce—and invites accountants and family lawyers to contribute their own tips along the way.

What can the FTX saga teach divorce attorneys about financial investigations? Jason Soman of Soman Forensic & Valuation CPAs examines property records, hidden assets, and the financial breadcrumbs that can matter in divorce forensic accounting.

Family lawyers should be aware of hidden tax liabilities when dividing marital assets. Jason Soman of Soman Forensic & Valuation CPAs explains how taxes on retirement accounts, appreciated property, securities, and embedded gains can significantly affect the true value of a marital estate.

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.

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.