Litigation Support

Litigation support involves working with both the party and attorney to perform services that may be necessary during a matrimonial proceeding.  From a financial viewpoint the termination of a marriage is analogous to the termination of a business partnership; i.e., assets have to be identified, valued and distributed.  All property acquired by the divorcing parties during their marriage is marital property regardless of which party owns the property. Separate property is defined as property that was acquired by gift or inheritance from someone outside the marriage (i.e. parent) and has retained his separate property character.

Our Litigation Support Services Include:

Preparation of valuation reports

For either family closely-held business or for enhanced earnings; i.e., one spouse may have earned an advanced degree or license during the marriage. For example, a medical degree, law degree, nursing degree, etc. In New York State, enhanced earnings are considered marital assets.

Separate property tracing

Normally, separate property remains with the spouse who owns it without claim for the other spouse.  However, it is necessary for the spouse claiming separate property to be able to prove his or her separate property claim. The presumption is that all property is marital property unless the person claiming separate property can prove their separate property claim.

Asset division

To provide aid to the parties and attorneys in dividing marital assets so that each party receives their respective fair share of retirement assets, brokerage assets, and other assets. Each type of asset may bear different tax consequences to the receiving party.

Tax Advice

To provide tax advice to divorcing or separating couples.  The Internal Revenue Code provides for several exceptions to divorcing couples. For example, in divorce situations the IRS has special rules that govern:

  • Tax exemptions for dependent children
  • Asset division
  • Educational credits
  • Qualification rules for alimony payments
  • Qualification rules for child support payments
Eployee Lising

For more information email or call 315-471-9171 to contact:

Leonard Gerber, CPA/ABV, CVA
Leonard E. Gerber

Leonard Gerber, CPA/ABV, CVA

Leonard E. Gerber, CPA/ABV, CVA, has been with Dermody, Burke & Brown, CPAs, LLC since 1997. He specializes in providing litigation support for matrimonial proceedings. He has been retained to provide valuation services and tax advice in litigated matrimonial proceedings, the divorce mediation process and the collaborative law process. In addition, Leonard has prepared numerous business valuations for estate and gift tax purposes.

Leonard has earned the professional designation of CVA, Certified Valuation Analyst, from the National Association of Certified Valuators and Analysts. In addition, he has also earned the designation of ABV, Accredited in Business Valuation, from the American Institute of Certified Public Accountants. Leonard has lectured for both the New York State Bar Association and the Onondaga County Bar Association, as well as for the New York State Council on Divorce Mediation and the National Business Institute. Leonard is a graduate of Syracuse University and is a member of NYSSCPA, AICPA and NACVA.

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