Originally published in FAMSEG: The Family Law Section eNews (February 2026), a publication of the Family Law Section of The Florida Bar. Republished by the author. Time and time again, a sophisticated client walks into our office having done their research on business valuations for divorce in the State of Florida. Depending on who you ask, you may hear, “The business is nothing without me!” or “The business runs itself!” Oftentimes, this conversation is premature, as it is

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.

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.

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.

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.

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.