FAMILY LAW CONFERENCE NOV. 12|LOS ANGELES AIRPORT NOV. 13|SAN FRANCISCO AND WEBCAST
CALCPA.ORG/FLC
FAMILY LAW CONFERENCE Nov. 12 | Los Angeles Airport
Nov. 13 | San Francisco & Webcast
Westin Los Angeles Airport; 5400 West Century Boulevard; Los Angeles,California, 90045
Hyatt Regency San Francisco; 5 Embarcadero Center; San Francisco, California, 94111
CONFERENCE PLANNING COMMITTEE Jeremy Salvador Miod and Company, LLP Conference Co-Chair Darlene L. Elmore, CPA, ABV, CFF Darlene L. Elmore Conference Co-Chair Brian M. Boone, CPA, ABV, CFF, CVA, CFA Schultze Boone & Silva Charles Burak, CPA, ABV, CVA, CFF, CFE Glenn & Burak, LLP Bruce A. Clemens, Esq. Jaffe & Clemens Cindy V. Craig, CPA, ABV, CFF Cynthia V. Craig, CPA Leslie O. Dawson, CPA, ABV, CFF, CVA Dawson CPA Firm
Denise M. Frey, CPA, ABV, CFF, CVA Israel Frey Group LLP Donald Glenn, CPA, ABV, CVA, CFF, CFE Glenn & Burak, LLP Terry M. Hargrave, CPA, ABV, CFF, CFE Hargrave & Hargrave, AAC Lorna A. Mouton Riff, CPA, CFF Jaffe & Clemens Eileen Preville, Esq. Law Offices of Eileen Preville Mike Radakovich, CPA, ABV, CFF, CVA Radakovich, Shaw & Blythe, LLP Robert O. Watts, CPA Gursey | Schneider LLP
CONFERENCE OVERVIEW Overview: It’s Complicated isn’t just a Hollywood movie; the phrase perfectly describes the challenges faced every day by CPAs and attorneys working in family law. The Family Law Conference addresses the wide range of legal, tax, financial and valuation issues related to separation and divorce. CPAs, attorneys, judges and other professionals attend this event to deepen their knowledge of the complex issues related to family law including: California community property, income available for support, forensic accounting related to dissolution and best practices. Seasoned practitioners, who specialize in family law, will share their expertise with you. This conference provides an excellent opportunity to meet, mingle and discuss your questions with judicial officers, accountants and lawyers who specialize in family law. Designed for: CPAs, attorneys, judges, other professionals and staff who require current knowledge of family law cases and issues. Credit Information: CPE 8 Hours MCLE 6.5 Hours LS-FL 6.5 Hours LS-EP 1 Hour AA 1 Hour* FR 1 Hour*
AGENDA AT-A-GLANCE 8:30
Welcome
8:35
Family Law Update
9:50
BREAK
10:05 In re: Marriage of Honer:
Legal Constraints Dissolved
11:05 Tensions Between Community and Separate
Property: Tracing, Apportionment and Presumptions 12:00 LUNCH (Plated lunch provided) 1:00
KEYNOTE SPEAKER In Los Angeles: Hon. Maren E. Nelson In San Francisco: Hon. Dennis A. Cornell
1:35
Can You Trust the Trust?
2:35
BREAK
2:50
Concurrent Sessions (choose one): Technology Update Relationship Between Support and Marital Standard of Living (MSOL)
3:40
Concurrent Sessions (choose one): Electronically Stored Information: New Opportunities and Mandatory Obligations
* 3:40 p.m. session “Addressing Your Client’s Fraud Allegations” qualifies for 1 hour of AA and FR credit.
Addressing Your Client’s Fraud Allegations 4:30
ADJOURN
SESSION DETAILS 8:30
Welcome
12:15
LUNCH (plated lunch provided)
Jeremy Salvador Conference Co-Chair Miod and Company, LLP
1:00
Keynote Speaker
In Los Angeles The Honorable Maren E. Nelson Superior Court of California Los Angeles
Darlene L. Elmore, CPA, ABV, CFF Conference Co-Chair Darlene L. Elmore 8:35
In San Francisco The Honorable Dennis A. Cornell (Ret.)
Family Law Update • Current Cases
1:35
Garrett C. Dailey, Esq., CFLS, AAML Attorney’s Briefcase, Inc. 9:50
BREAK
10:05
In re: Marriage of Honer: Legal Constraints Dissolved • More appraisal methods authorized • Marital value confirmed • Credible/superior appraisal practice • What to do with the gap between date of separation, date of valuation and date of trial
Moderator Theodore D. Israel, CPA, ABV, CFF, CVA Israel Frey Group LLP
Panelists The Honorable Thomas Trent Lewis Los Angeles County Superior Court
Panelists Terence D. Doyle, Esq. Doyle Quane Family Law Group
Garrett C. Dailey, Esq., CFLS, AAML Attorney’s Briefcase, Inc.
Laura A. Zwicker, Esq. Greenberg Glusker Fields Claman & Machtinger LLP Venable LLP
Terry M. Hargrave, CPA, ABV, CFF, CFE Hargrave & Hargrave, AAC 11:05
Tensions Between Community and Separate Property: Tracing, Apportionment and Presumptions • Characterization of earnings from “impure assets” • Distributions from separate business with community interest • Impact of reasonable compensation • Presumptions and burden of proof Commissioner Patrick Perry Superior Court of California, County of San Luis Obispo Brian M. Boone, CPA, ABV, CFF, CVA, CFA Schultze Boone & Silva Sacramento Eileen Preville, Esq. Law Offices of Eileen Preville
Can You Trust the Trust? • Reasons trusts are established • Tax attributes to consider when structuring the property settlement • Obtaining information about the trust assets • Considerations for family law courts • Trust assets to use when determining property division • Trust income to use when in determining support • What can the court compel?
2:35
BREAK
2:50
Concurrent Sessions (choose one)
3:40
Technology Update • Our Personal Black Box: The Use of Activity Trackers (e.g. iPhones) • Paperless technology • Microsoft Office 365 • Technology to use at trial • Video conferencing now available to all (and free)
Concurrent Sessions (choose one) Electronically Stored Information—New Opportunities and Mandatory Obligations • Conducting ESI discovery in family law cases. • Analyzing and using the ESI discovery you collected. • Finding experts and specialists who can work within family law-sized budgets. • Attorney direct responsibilities for ESI compliance
Jeffrey A. Koncius, Esq. Kiesel Law LLP
Commissioner Keith M. Clemens (Ret.)
OR
Jeffrey A. Koncius, Esq. Kiesel Law LLP
Relationship Between Support and Marital Standard of Living (MSOL) • Case law • Relevancy of MSOL and temporary support, fluctuating income • Cap set in In re: Marriage of Ostler & Smith • MSOL for modifications • Recipient’s income and relationship to MSOL • Does MSOL matter (now and future income)
OR Addressing Your Client’s Fraud Allegations *Qualifies for 1 hour of AA and FR credit • Engagement letters • Interviews • Discovery • Income/Assets • Cost Benefit
James Good, CPA, CFF Gursey | Schneider LLP
John McCall, Esq. The Law Offices of John P. McCall
Kelly J. Shindell DeLacey, Esq. Sideman & Bancroft
In Southern California The Honorable Reva Goetz (Ret.) Los Angeles Superior Court
In Southern California The Honorable Michelle Williams Court Los Angeles Superior Court In Northern California Hon. Christopher R. Bowen Superior Court of Contra Costa County
In Northern California The Honorable Verna Adams Marin County Superior Court 4:30
ADJOURN
:
CalCPA Education Foundation
Discount Programs Save up to $1,995 per year with our exclusive member discount for Value-Priced Education (VPE). VPE 80 Save up to $1,995* for 80 hours of CPE VPE 40 Save up to $830* for 40 hours of CPE VPE 24 Save up to $300* for 24 hours of CPE. Coupon 10 10 programs for up to 8 hours of CPE per program.
calcpa.org/discounts
REGISTRATION INFORMATION Register Online calcpa.org/FLC Conference Registration Nov. 12, 2015 Los Angeles | 5151236A Nov. 13, 2015 San Francisco | 5151236B Webcast | 5151236C Member $325 | Nonmember $425
VPE 80
VPE 40
VPE 24
Registration Policy All registrations are taken on a first-come, first served basis. The CalCPA Education Foundation reserves the right to refuse admission to any individual whose behavior it deems inappropriate. Cancellation Policy If you need to cancel your registration, you must cancel four business days prior to the event to receive a full refund. After that time a refund will be given less a $125 cancellation fee. No refunds will be given for no-shows.
Want to pay using a CPE discount program? CalCPA Education Foundation member discount programs offer great value and can be used for conferences, courses, staff training, and CPE Weeks, now including exclusive Luxury CPE destinations. calcpa.org/discounts
VPE no-shows will have the number of registered CPE hours deducted from their VPE credit.
Contact CalCPA Education Foundation P.O. Box 45066 San Francisco, CA 94145-0066
Note: Topics and speakers are subject to change. For up-to-date information, please go to calcpa.org
(800) 922-5272 (888) 868-8558 Fax calcpa.org Materials for this conference are provided in PDF format. Three business days before the conference, they will be accessible via calcpa.org/MyEvents.
Coupon no-shows will forfeit the coupon used to register. For registration policies please go to calcpa.org/policies.
CalCPA Education Foundation is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be addressed to the National Registry of CPE Sponsors, 150 Fourth Avenue North, Suite 700, Nashville, TN 37219-2417 or learningmarket.org.
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FAMILY LAW CONFERENCE
Non-Profit Org. U.S. Postage PAID CalCPA Education Foundation
Nov. 12, 2015 ■ Los Angeles Airport | Nov. 13, 2015 ■ San Francisco & Webcast
HYATT REGENCY SAN FRANCISCO & WEBCAST
NOV. 13, 2015
WESTIN LOS ANGELES AIRPORT
FAMILY LAW CONFERENCE NOV. 12, 2015