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Business,
taxation, and estate planning. |
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Forensic
expert in estate planning and estate tax matters. |
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Forensic
expert in family law matters, in the areas of business valuation,
income analysis, stock option analysis, and cash tracing. |
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Judge
Pro Tem, Special Master, Court Appointed Neutral Forensic
Expert, and/or Receiver in family law matters. |

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Corporations: Incorporations,
employment agreements, buy-out agreements, minutes for Board
of Directors and shareholders meetings, stock sale agreements,
purchase and sale agreements related to the sale of the business
entity or its assets, corporate dissolutions, ongoing officer
and director duty issues, employment issues, general corporate
counseling, and corporate tax related issues. |
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Partnerships: Formation,
partnership agreements, employment agreements, buy-out agreements,
purchase and sale agreements related to the sale of the business,
partner withdrawals, partnership dissolutions, ongoing partner
duty issues, employee issues, general partnership counseling,
and tax related matters. |

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Counseling,
analysis and planning in the areas of income, estate, and
gift taxes, including the preparation of personal federal
and California income tax returns for selected clients, preparation
of estate and gift tax returns, preparation of fiduciary income
tax returns, and representation before the Internal Revenue
Service and Franchise Tax Board in audit related matters.
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Wills,
living trusts, bypass trusts, generation skipping transfer
trusts, life insurance trusts, property agreements, durable
powers of attorney, health care powers, community property
set asides, probates, trust estate settlement, asset allocation
analysis, real property transfers with attendant documentation,
federal and California estate tax returns, federal gift tax
returns, fiduciary income tax returns, estate tax analysis
and planning, and general estate planning consulting. |
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Act
as an expert in estate planning and federal estate tax matters,
including analyzing the standard of care relative to estate
planning and estate tax issues, rendering an opinion thereon,
and testifying at trial, if necessary. |

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Business
Valuation: Value closely held businesses in family law matters.
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Income
Analysis: Analyze income of divorcing parties to determine
income for purposes of spousal and child support. These services
are normally performed as a part of the analysis of a closely
held business, but may include other situations such as rental
income issues, and sophisticated compensation issues. |
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Stock
Option Analysis: Analyze qualified and non-qualified stock
options to determine their current value and character, as
separate and/or community property, for purposes of asset
allocation and division in divorce proceedings. |
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Cash
Tracing: Prepare cash tracing analyses in divorce proceedings
for purposes of determining separate and community interests
in assets. based on mixed or commingled funding issues |
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Qualified
Domestic Relations Orders: Prepare Qualified Domestic Relations
Orders (QDRO's) relating to the allocation of interests in
qualified pension and/or profit-sharing plans to non-participant
spouses in divorce proceedings. |
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Forensic
In Family Law Matters: Perform the services described above,
prepare the workpapers and/or reports necessary to give an
opinion relating to the issues for which services were performed,
aid the parties to negotiate settlements, and appear and testify
at Court hearings and trial, as necessary. |
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Judge
Pro Tem, Special Master, Court Appointed Neutral Expert, or
Receiver: Act as a Judge Pro Tem to hear family law matters;
Act as Special Master to review and determine the resolution
of certain family law issues assigned by the Court, and to
report back to the Court as to the resolution of those issues;
Act as a Court appointed neutral expert on family law issues
assigned by the Court; Act as a receiver relating to assets
of one or both parties in a divorce proceeding. |
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The
contents of this web site are not intended, and cannot be considered,
to be legal advice or opinion.
Disclaimer Copyright © 2001 by Michael S. Boerio, Attorney at Law.
All rights reserved.
You may reproduce materials available at this web site for your own personal
use and for non-commercial distribution.
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