THE HAUNTING TRINITY OF VEXING VALUATION ISSUES IN HIGH ASSET MATRIMONIAL LITIGATION

Featuring Honorable Hany A. Mawla, JAD (Westmont) Moderator/Speaker James P. Yudes, Esq. Certified by the Supreme Court of New Jersey as a Matrimonial Law Attorney James P. Yudes, P.C. (Springfield) Speakers Mark S. Dunec, MAI, CRE, FRICS FTI Consulting (Roseland)

R. Joseph Gunteski, CPA, CFF Cowan, Gunteski & Co., P.A. (Toms River)

Brian G. Paul, Esq. Certified by the Supreme Court of New Jersey as a Matrimonial Law Attorney Szaferman, Lakind, Blumstein & Blader, P.C. (Lawrenceville)

M0941.21

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High Income and Asset Case Profile R. Joseph Gunteski, CPA, CFF Danielle Lipari, M.B.A., CPA 1

An Overview of Valuing and Distributing Passive and Active Assets Melissa R. Barrella, Esq. 3

Double Dipping: Family Law Style Kevin M. Mazza, Esq. 11

Meet : A Case Study on the Eligibility of Assets Held in a Trust for Purposes of Equitable Distribution Brian G. Paul, Esq. 25

Fred Flintstone v. Wilma Flintstone 26 Background 26 Wilma’s Homemaking and Child Rearing Contributions 27 Fred’s Management of Bedrock Six, LLC and His Acquisition of Additional Business Interests During the Marriage 28 Fred’s Active Efforts in the Businesses 32 Issues for Resolution 33 The Law on Equitable Distribution 35 Eligibility of Assets for Equitable Distribution 35 Active v. Passive Appreciation 35 The Burden of Establishing Immunity 39 Resolution of Fred’s Claims of Exemption 40 The Appreciation in Bedrock Six, LLC and Flintstone Gardens is Subject to Equitable Distribution 40 The Giggles Flintstone 1993 Trust and Its Appreciation Are Exempt from Equitable Distribution 54 Whether Wilma, as an Equitable Distribution Judgment Creditor, is Able to Reach Trust Assets to Satisfy Her Award 56 Attachment ’s Business Entity Organizational Chart 63

About the Panelists… 65