Total Credits: 6 CLE, 6 Family Law Specialization
Attending the 2025 Family Law Institute is the best way to ensure you are completely up to date on the latest cases, legislation, and other new developments in Arizona family law.
The program provides practical instruction on many important topics along with engaging Hot Tips and Judges’ Panels. The Institute has become the annual gathering place for the Arizona family law community; this is your opportunity to share collective wisdom and to discuss cutting-edge legal strategies.
The full agenda can be accessed through the materials tab.
Chairs:
Barry L. Brody, Law Offices of Barry L. Brody
Dana M. Levy, Dickinson Wright PLLC
Robert L. Schwartz, Dickinson Wright PLLC
Agenda:
Schickner Claims
Helen Davis, The Cavanagh Law Firm PA
Mark Hughes, Gorman Consulting Group
Julia Miessner, Beach Fleischman
Lee Richard, Dickinson Wright PLLC
Moderator: Robert L. Schwartz, Dickinson Wright PLLC
Bankruptcy Issues
Randy Nussbaum, Cavanagh Law Firm
Innocent Spouse Protection
Brandon Keim, Frazer Ryan Goldberg & Arnold LLP
The View from the Trial Court
Honorable Randi Burnett, Pima County Superior Court
Honorable James Drake, Maricopa County Superior Court
Honorable Greg Sakall, Pima County Superior Court
Moderator: Barry Brody, Barry L. Brody, P.C.
Bobrow Reimbursement Claims
Bill Bishop, Bishop Del Vecchio & Beeks Law Office PC
Chris J. Gorman, CFE, MAFF; Gorman Consulting Group
Whose Interest Am I Carrying? Valuing Private Equity and Hedge Fund Ownership Interests
Mitchell Reichman, Jaburg & Wilk PC
Financial Case Law Updates
Keith Berkshire, Berkshire Law Office PLLC
Kristi Reardon, Reardon House Colton PLC
Hot Tips
Kiilu Davis, kdlaw, PC
Phil Gerard, The Cavanagh Law Firm PA
Anegla Hallier, Hallier Stearns, PLC
Annalisa Moore Masunas, Moore Masunas & Moore PLLC
Moderator: Jeff Pollitt, Jeffrey G Pollitt PC
| FLI_Day2_FINALMATERIALS (17.1 MB) | 246 Pages | Available after Purchase |
| 2025 Family Law Institute Agenda_FINAL (141.4 KB) | 2 Pages | Download |
| BankruptcyIssues (201.1 KB) | 5 Pages | Available after Purchase |
| ChildSupportCalculator_v2.1.10 (377.9 KB) | Available after Purchase | ||
| BankruptcyIssues_Slides (514.5 KB) | 6 Pages | Available after Purchase |
William D. Bishop (Bill) is the managing partner of Bishop, Del Vecchio and Beeks Law Office, PC. Bill has transitioned to primarily providing mediation services. Bill’s credentials and associations include: Certified Family Law Specialist; Fellow, American Academy of Matrimonial Lawyers (AAML); Best Lawyers in America; Martindale-Hubbell AV Preeminent Lawyer Judicial Edition; Southwest Super Lawyers Top 50 Attorneys (all areas of practice); Arizona Business Magazine Top 100 Lawyers in Arizona (all areas of practice); Executive Counsel State Bar of Arizona Family Law Section; former Chair State Bar of Arizona Family Law Section; former Chair Maricopa County Family Law Section. Author: A Long & Winding Road (business valuation separate property / community lien apportionment cases). Bill frequently volunteers for the Fresh Start Women’s Center. B.S. Willamette University. J.D. Arizona State University College of Law.
Annalisa Moore Masunas is a partner in the Tucson firm of MOORE, MASUNAS & MOORE, P.L.L.C., and she practices with her sister, Angela C. Moore. Annalisa is a fellow of the American Academy of Matrimonial Lawyers (since 2004), and is a certified specialist in family law (since 2002). She has been recognized by Best Lawyers in America since 2018. Annalisa handles divorce, parenting time and legal decision making issues, complex property and debt division, paternity, spousal maintenance, child support, post decree matters, and premarital agreements. The firm also handles estate planning matters.
Annalisa is a past president of the Arizona Chapter of the American Academy of Matrimonial Lawyers. Annalisa is a past chair of the Executive Council of the Family Law Section of the State Bar of Arizona (she has been on the Council since 2001, and has served as a member and in every officer position twice). She has served on the State Bar of Arizona, Family Law Advisory Commission since 2018 and is currently the Vice Chair. Annalisa also served on the 2017 Child Support Guidelines Interim Review Committee. She serves as a Judge Pro Tem of the Pima County Superior Court, and as an attorney for minor children in various capacities. Annalisa co-chairs the annual Advanced Family Law CLE program in Tucson each November (since 2005), and is a regular speaker on family law topics.
Annalisa is married to Mike, and they have three young adult children in college (Alanna, Michael, and Tyler). She graduated from Rincon High School and attended the University of Arizona for her undergrad and law school. Annalisa enjoys time with her family, travel, and sports photography.
Jeff focuses his practice on complex financial divorce litigation, business valuation litigation, prenuptial agreement litigation, mediation engagements and family law appellate cases. Arizona Supreme Court Attorney Discipline Probable Cause Committee 2011-2020; State Bar of Arizona Certified Family Law Specialist; Fellow, American Academy of Matrimonial Lawyers; Best Lawyers in America; State Bar Family Law Rules Committee 2024; Arizona Supreme Court Rules of Family Law Procedure Task Force; Past Chair, State Bar Executive Council Family Law Section; Past Chair, Maricopa County Bar Association Family Law Section; Past Member, State Bar Member Assistance Committee, Family Law Practice and Procedure Committee and Consumer Protection Committee; Frequent speaker at basic through advanced State and County Bar Family Law and Probate Seminars; Author: “The Drahos Formula,” “Drahos and Its Progeny,” “Separate Property Business Litigation Under Rueschenberg,” “Apportionment Under Arizona Case Law,” “The Trouble with Math and Law,” “125-plus Arizona Family Law Cases,” “The Preliminary Injunction and Its Effect on Estate Planning,” “Registration, Enforcement and Modification of Foreign Orders Under UIFSA,” “Valuation Reports and Valuation Experts,” “Interspousal Torts,” “Integrity” and “Tracing Commingled Assets; The Status of Arizona Law.” He received his J.D. from Arizona State University, his M.B.A. from the University of Kentucky and his B.B.A. from Eastern Kentucky University. Jeff@ComplexDivorceLaw.com
Barry L. Brody is a sole practitioner in the Phoenix area. Mr. Brody is a Certified Family Law Specialist, and a Fellow of the American Academy of Matrimonial Lawyers, including two terms as past-President of the Arizona Chapter. His practice is limited to the areas of complex family law litigation, and alternative dispute resolution. Mr. Brody received his Bachelor of Science Degree in Accounting, with high distinction, from Arizona State University in 1975, his Juris Doctor Degree from Pepperdine University-School of Law in 1977, and was admitted to the Arizona State Bar in 1978. Mr. Brody was a Judge Pro Tempore in the Maricopa County Superior Court Family Court Division, and was a Member of the Judges and Commissioners Family Law Study Committee. He is a Past-Chair of the Executive Council of the Family Law Section of the State Bar of Arizona, is a Past President of the Maricopa County Bar Association Family Law Section and is a Member of the Family Law Certification Advisory Commission. Mr. Brody is also a contributing author to Arizona Guide for Family Practice and Editor of The Divorce and Children Handbook. Mr. Brody is listed in The Best Lawyers in America in the practice areas of Family Law, including two years as Lawyer of the Year, and Family Law Mediation, Martindale-Hubbell’s Bar Register of Preeminent Lawyers, Super Lawyers of the Southwest in both Family Law and Alternative Dispute Resolution, AVVO as a “Superb” member, Ten Leaders, Marquis Who's Who in American Law, and he has spoken at numerous seminars. Mr. Brody’s website is located at: www.divorceaz.com
For more than four decades, Randy Nussbaum has assisted individuals and businesses with complex bankruptcy protection (debtor and creditor), transaction and litigation matters. Randy has represented secured and unsecured creditors, surety companies, creditor committees, lessors, professional athletes, doctors, lawyers, and trustees in Chapter 7, 11, and 13 proceedings, including adversary actions (bankruptcy litigation). The cases have involved such diverse matters as real estate, construction, manufacturing, trucking, asset-based lending, bankruptcy related to divorce, and high-value, and complex individual bankruptcies. Randy is a Certified Bankruptcy Specialist (Arizona Board of Legal Specialization) and a Certified Business Bankruptcy Specialist (American Board of Certification). He is a respected lecturer and author on topics regarding bankruptcy, construction, and real estate. His peers have honored him with multiple peer rankings for his professional achievements. Randy has been named to the Super Lawyers’ “Top 50” list of Arizona attorneys multiple times and has been selected as one of The Best Lawyers in America© since 2010. Best Lawyers also has three times selected Randy as its “Lawyer of the Year” (Scottsdale), in Bankruptcy and Creditor Debtor Rights (2019) and Bankruptcy Litigation (2021 and 2024). Randy was the President of the American Board of Certification (2024). Randy was inducted into the Scottsdale History Hall of Fame in 2018 in recognition of his life-long commitment to Scottsdale community and cultural services.
The Honorable Jim Drake was appointed to the Superior Court in Maricopa County on October 1, 2021. He has served on the Family Court bench since his appointment. Prior to appointment, Judge Drake worked in a variety of roles in state government. Most recently, he was the Chief Clerk of the Arizona House of Representatives (2015-2021) where he served on the Mason’s Manual of Legislative Procedure Commission of the American Society of Legislative Clerks and Secretaries (ASLCS). Judge Drake previously worked as the Assistant Secretary of State (2009-2015) and the House Rules Attorney (1999-2009). As Rules Counsel, Judge Drake performed constitutional analysis on all measures passing through the legislature. Judge Drake also served on the Arizona Supreme Court’s Committee on Examinations for seven years and on the Attorney Discipline Review Committee.
MITCHELL REICHMAN is a shareholder at Jaburg Wilk where he chairs the Family Law Group. He is a Fellow of the American Academy of Matrimonial Lawyers and a State Bar Certified Family Law Specialist. Now in his forty-third year of practice, most of his work is in high conflict, complex domestic relations cases involving substantial assets. Admitted to practice in both Arizona and California, Mr. Reichman has been a frequent presenter to lawyers, judges, mental health professionals and accountants in programs sponsored by the State Bar of Arizona, the Maricopa County Bar Association, the American Academy of Matrimonial Lawyers, the Association of Family and Conciliation Courts and the Arizona Institute of Certified Public Accountants. He has been Chair of the Executive Council of the Family Law Section of the State Bar of Arizona and Co-Chaired the Family Law Section presentation at the State Bar Convention for the past ten years. Mr. Reichman has been listed in Best Lawyers in America every year since 2013; Martindale Hubbell’s Bar Register of Preeminent Lawyers and has been recognized as a Southwest Super Lawyer every year since 2009. For a more complete biography, visit https://www.jaburgwilk.com/our-people/mitchell-reichman
is a Senior Member at The Cavanagh Law Firm who specializes in family law and is certified by the Arizona State Bar as a Family Law Specialist. He is a member of the American Academy of Matrimonial Lawyers and the American College of Trial Lawyers. Phil has extensive experience in divorces with substantial assets, property characterization and complex financial issues, as well as preparation of pre- and post-marital agreements. Phil has also prepared appellate briefs and presented appellate argument on various family law issues. Phil has been recognized for more than 35 years in Best Lawyers of America for Family Law, and has been consistently recognized by Southwest Super Lawyers.
HELEN R. DAVIS is a Senior Member and the past President and Chair of The Cavanagh Law Firm in Phoenix, Arizona, where she has practiced exclusively in the area of family law for over 25 years. Helen is Adjunct Faculty at the Sandra Day O’Connor College of Law at Arizona State University. Helen is certified as a Family Law Specialist by the State Bar of Arizona, is a Fellow of The American Academy of Matrimonial Lawyers and is the current Arizona Chapter President, is a Fellow of the International Academy of Family Lawyers, and is a Diplomate of The American College of Family Law Trial Lawyers. Helen has been AV rated by Martindale-Hubbell since 2007, is listed in Best Lawyers in America and Best Lawyers in Arizona (since 2013), is a Southwest SuperLawyer (since 2015), was named by SuperLawyers as one of the top 25 women attorneys in Arizona (since 2021) and one of the top 50 lawyers in Arizona (since 2022), has been honored as one of the Top 100 Lawyers in Arizona by AZBusiness (since 2021), and is named as one of Arizona’s Finest Lawyers among other honors. Helen has given back to the community by writing and publishing articles on family law topics; to the Bar by lecturing on all manner of complex financial, custody and ethical topics; and serving now and in the past on numerous Bar and Supreme Court Committees, including through appointment by former Governor Janet Napolitano to a legislative committee. Helen also served the Chandler community by serving as a Board Member on the Community Board of the East Valley Dignity Health Hospitals from 2012 through 2022 during that time period, as liaison to the St. Joseph’s Hospital Board for a number of years and has been reappointed to the Board for a new term beginning in 2024.
ANGELA K. HALLIER is the founding partner of Hallier Stearns PLC and has been practicing family law for 34 years. She is a certified Family Law Specialist, fellow of the American Academy of Matrimonial Lawyers, and serves on the Family Law Advisory Commission for the State Bar of Arizona. She serves as a mediator and has been engaged on multiple occasions to serve as an expert witness. She is the author of “A Wiser Divorce – Positive Strategies for Your Next Best Life,” a client tutorial for implementing realistic strategies in their divorce to achieve positive outcomes for their future. She has appeared on local and national television and radio, including Sirius, CNN, Fox News, and the Dr. Drew Show. Ms. Hallier is admitted to practice in Arizona, before the U.S. District Court, District of Arizona, and the U.S. Court of Appeals for the 9th Circuit.
ROBERT L. SCHWARTZ has been practicing law for over 50 years, specializing in family law. He is admitted to practice in the federal courts of New York, Arizona, Ninth Circuit Court of Appeals, and the U.S. Supreme Court. Mr. Schwartz is a fellow of the American Academy of Matrimonial Lawyers and former president of the Arizona chapter. He is a certified family law specialist by the State Bar of Arizona; is a frequent lecturer on family law and related matters; and was the co-chairman of the State Bar Family Law Advisory Commission. Mr. Schwartz was a member of the Arizona Supreme Court Committee on Rules of Procedure for Family Law. Mr. Schwartz has been previously listed and is currently listed in the publication "Best Lawyers in America" in the areas of family practice and mediation. For 2024, he has been named "Lawyer of the Year" in Family Law and "Lawyer of the Year" in Family Law Mediation by Best Lawyers in America. Mr. Schwartz is a member of the law firm of Dickinson Wright PLLC. He received his B.A. from the University of Miami, Coral Gables, Florida and J.D. from Brooklyn Law School.
Dana M. Levy has been a shareholder at Dickinson Wright PLLC (fka Mariscal Weeks, P.A.) since 2003. She is a Certified Family Law Specialist by the State Bar of Arizona and a fellow of the Academy of Matrimonial Attorneys. Ms. Levy concentrates her practice on complex dissolution, post-dissolution, paternity, child custody and child support matters. She is a member of the State Bar of Arizona and the Maricopa County Family Law Section. She serves as a pro tem judge and mediator in family law for the Maricopa County Superior Court and as an arbitrator for the State Bar of Arizona Fee Arbitration Program. She has been listed in The Best Lawyers in America® and Best Lawyers in Arizona (since 2013), including named Family Lawyer of the Year in Phoenix for 2023, Southwest Super Lawyers since 2011, including named as one of the top 25 women attorneys in Arizona in 2016, has been honored by Arizona Business Magazine in 2017 and in Arizona Business Leaders Magazine for 2024. Ms. Levy received her B.A. from Brandeis University and her J.D. from the Arizona State University School of Law.
Leonce (Lee) A. Richard III is a partner in the law firm of Dickinson Wright PLLC with 38 years of practice in all aspects of family law. His practice focuses exclusively on all aspects of family law, including: complex divorce cases, child custody (legal decision making and parenting time), grandparent and third-party visitation and guardianship, paternity, post-divorce modification and enforcement, and appeals to both the Arizona Court of Appeals and Arizona Supreme Court. Mr. Richard also has extensive experience in negotiating and drafting premarital agreements and cohabitation agreements.
Kiilu Davis is the owner and founder of kdlaw, P.C., a law firm in Scottsdale, Arizona, that practices exclusively in family law matters. Mr. Davis is a Certified Family Law Specialist, Fellow of the American Academy of Matrimonial Lawyers, Fellow of the International Academy of Family Lawyers, Fellow of the American Bar Foundation and Diplomate of the American College of Family Trial Lawyers. Mr. Davis also serves as a Parenting Coordinator and Special Master for the Maricopa County Superior Court. In addition, Mr. Davis serves on the Executive Council for the Family Law Section of the State Bar of Arizona (past Chair) and is a past board member of the Arizona Association of Family & Conciliation Courts (AZ AFCC) (2006-2012). Mr. Davis also served on the 2017 Child Support Guidelines Interim Review Committee and was a member of the Arizona Supreme Court Task Force on the Arizona Rules of Family Law Procedure, which restyled and rewrote the Family Law Rules in 2018. Mr. Davis is recognized as one of the leading family law attorneys in the State of Arizona and is a frequent speaker and contributor at Continuing Legal Education seminars. Mr. Davis is a member of the State Bar of Arizona, Maricopa County Bar Association, American Bar Association, National Bar Association and Scottsdale Bar Association. Mr. Davis was named Family Lawyers Assistance Project Advocate of the Year and is recognized as a Southwest Super Lawyer. Mr. Davis received his Bachelor of Arts degree in 1993 from Brown University and his Juris Doctorate in 2000 from Arizona State University. Mr. Davis is also trained in Mediation via Straus Institute for Dispute Resolution at Pepperdine University School of Law.
Honorable Greg Sakall is a Pima County Superior Court Judge. He is currently that court’s Associate Presiding Judge and Civil Presiding. Previously, he was assigned to the family bench and served as that bench’s presiding judge. He also serves as the Chair of the Committee on Family Court, and the Spousal Maintenance Guideline Review Subcommittee. In 2023, he was selected as Judge of the Year by the Arizona Supreme Court. After law school, Judge Sakall clerked for U.S. District Judges William D. Browning and Cindy K. Jorgenson, and afterwards was in private practice. He has also been an adjunct associate professor and is a guest lecturer at the James E. Rogers College of Law.
Education: Hillsdale College (B.A., summa cum laude, double major in Spanish & History); University of Arizona James E. Rogers College of Law (J.D., summa cum laude).
KEITH BERKSHIRE is a certified specialist in Family Law, and a Fellow in the American Academy of Matrimonial Lawyers, at the Berkshire Law Office, PLLC. Keith practices in all areas of family law, with a focus on complex litigation and appeals. Keith has a significant appellate practice with more published Family Law Opinions than another other attorney in Arizona, including 36 Opinions at the Arizona Court of Appeals and Arizona Supreme Court. Keith is the author of the Family Law section of the Arizona Appellate Handbook, and his Opinions include major cases such as Skoglund v. Barbour, Saba v. Khoury, Volk v. Brame, McLaughlin v. Jones, Woyton v. Ward, Gonzalez-Gunter v. Gunter, and Barron v. Barron. Keith also successfully litigated the case Howell v. Howell, 137 S. Ct. 1400 (2017) at the Supreme Court of the United States. Keith was a member of the Arizona Supreme Court Task Force on the Arizona Rules of Family Law Procedure, which restyled and rewrote the Family Law Rules in 2018; he previously served on the Family Law Practice and Procedure Committee of the State Bar of Arizona, the Civil Rules Committee, as well as the State Bar of Arizona’s Family Law Section Executive Committee. Keith was also a member of the Court Procedures Workgroup for the Domestic Relations Committee of the State Legislature as part of the 2013 changes to the custody statutes, and has authored numerous other family law rules and statutes. Keith is AV rated by Martindale Hubbell since 2012, is listed in Best Lawyers in America, and has been in the Super Lawyers Listing every year since 2012, including a selection as one of the Top 50 Lawyers in Arizona in all areas of practice, in 2017, 2018, 2019 and 2024. Keith was also named Family Law Lawyer of the Year in Phoenix by Best Lawyers for 2022 and 2024. Keith is a frequent lecturer at CLEs on all areas of family law and appellate practice, and has served as an expert witness on variously family law issues.
The Honorable Randi Burnett currently serves as the presiding judge of the family bench for the Pima County Superior Court. Prior to joining the bench in April 2021, Randi was a partner at Waterfall, Economidis, Caldwell, Hanshaw & Villamana, P.C. for several years and then spent her last two years of private practice at The McCarthy Law Firm. Her family law practice included a broad range of family law matters including divorce, legal separation, same-sex family law issues, multi-state jurisdictional issues, high conflict custody issues, grandparent visitation, minor child guardianships, child support, spousal maintenance, paternity, and appellate matters. Randi has presented at multiple legal seminars on numerous topics, including complex financial issues, ethical issues, high conflict custody concerns, and the unique concerns involving autistic children in custody matters. Outside of work, Randi enjoys traveling and spending time outdoors with her husband and two children.
Kristi A. Reardon is a Certified Family Law Specialist with Reardon House Colton PLC. She has experience in all areas of family law, including complex financial matters and high-stakes custody matters. In addition to her litigation practice, Kristi is also an appellate lawyer. Her published appellate matters include notable cases before the Supreme Court of Arizona and the Arizona Court of Appeals. Kristi is the author of the Arizona Legal Forms book published by Thomson Reuters and is a Fellow of the American Academy of Matrimonial Lawyers. She is AV rated by Martindale Hubbell and is recognized in the annual Super Lawyers listing.
A Certified Tax Law Specialist, Best Lawyers® honoree, CPA, and senior partner at Frazer Ryan Goldberg & Arnold LLP, Brandon Keim combines litigation experience and a strong understanding of accounting and business concepts in tax matters to represent clients in defense of taxing authorities and provide strategic tax advice before a dispute arises.
Brandon joined Frazer Ryan after serving as a senior trial attorney with the Internal Revenue Service. At the IRS, he received the Chief Counsel National Award for Superior Achievement in Outstanding Litigation, and he was frequently recognized for his service as a trial attorney.
In 2015, Brandon successfully litigated the first Section 831(b) captive insurance case before the U.S. Tax Court; he litigated a second captive insurance case in 2016. For over four years, he oversaw and advised IRS attorneys and revenue agents auditing captive insurance transactions nationwide. Brandon also acted as an advisor to IRS attorneys on partnership and estate and gift tax matters and was an instructor at a national course designed to train new IRS trial attorneys on all aspects of practice.
Since his service as a senior trial attorney at the IRS, Brandon has fought hard to defend, and obtain successful results for, his clients, including:
• obtaining the first full IRS concession of a Section 831(b) captive case in Tax Court, after the IRS attorneys disclosed testifying experts and engaged in extensive discovery;
• obtaining full IRS concession of a $3.5 million civil fraud case involving unreported foreign bank accounts, where the client was forced to admit that returns were false;
• winning court determination that, in a quiet title action filed against the IRS, there was not a fraudulent transfer of property;
• discontinuance of an IRS criminal investigation, after referral to the Department of Justice for prosecution, involving allegations of tax evasion related to employment taxes;
• saving clients more than $40.3 million in federal income taxes through negotiated offers in compromise;
• obtaining IRS concession of a civil fraud case involving unreported business income that resulted in the client receiving a refund of a portion of the original tax paid;
• discontinuance of an IRS criminal investigation involving allegations of tax evasion and false statements in the offer-in-compromise process;
• winning dismissal of the IRS’s attempted disallowance of a $1.5 million charitable contribution, where the IRS failed to follow the proper partnership procedures;
• discontinuance of an IRS criminal investigation involving allegations of tax evasion and failure to report foreign bank accounts;
• obtaining “no-change” results for clients in IRS “wealth squad” (Global High Wealth Industry Group) audits;
• securing full IRS concession of a business valuation adjustment in an estate tax case; and
• winning court determination that the IRS acted arbitrarily and capriciously when it calculated foreign bank account reporting (FBAR) penalties.
Brandon’s clients benefit from his knowledge and experience in a broad scope of tax controversies. His services include:
• defending clients in civil audits by the IRS and local and state taxing authorities involving all types of tax, including income tax, employment tax, transaction privilege tax, excise tax, unemployment tax, and civil penalties;
• providing strategic prefiling tax advice to help clients avoid costly disputes with taxing authorities while ensuring clients pay no more tax than is legally due;
• representing clients in offensive litigation against the IRS and the United States involving wrongful collection actions, including seizures and liens, and suits to obtain refunds where the IRS has denied or ignored such requests;
• resolving unpaid taxes through collection alternatives, including offers in compromise;
• representing clients in litigation involving Section 831(b) captive insurance; Section 280E cannabis issues; complex corporate, partnership, collection, and estate and gift tax matters; employment tax; property tax; international tax matters, including FBAR penalties; abusive transactions; fraud; and worker classification;
• defending clients in IRS and Department of Labor audits involving ESOPs and allegations of prohibited transactions under the Tax Code and ERISA;
• addressing offshore assets and foreign reporting requirements, including the IRS’s voluntary disclosure programs; and
• representing clients under criminal investigation, including allegations of tax evasion, failure to disclose foreign assets, and failure to pay employment and income taxes.
Chris Gorman is the Managing Partner of Gorman Consulting Group, LLC, an Arizona-based litigation support firm specializing in simplifying complex accounting and financial issues for clear and effective presentation. Mr. Gorman holds the Certified Fraud Examiner (CFE) designation from the Association of Certified Fraud Examiners (ACFE) and is a Master Analyst in Financial Forensics (MAFF) accredited by the National Association of Certified Valuators and Analysts (NACVA).
With over 23 years of experience, Mr. Gorman has served as an expert witness, court-appointed special master, and receiver in a wide range of civil and family law cases. His expertise includes asset tracing, identifying marital waste, determining income for spousal and child support, uncovering fraud and embezzlement, and addressing other forensic and financial matters.
Mr. Gorman has testified extensively and contributed to hundreds of cases involving marital dissolution, civil litigation, and bankruptcy, consistently delivering detailed analysis and factual insights.
Mark Hughes is an Arizona Certified Public Accountant with a practice focusing on valuation and forensic accounting issues. He is a partner at Gorman Consulting Group, LLC where he leads the business valuation practice. He assists legal counsel in areas of financial dispute in areas ranging from marital dissolution to commercial litigation. His expertise includes performing valuations of privately held businesses for a variety of purposes including marital dissolutions, business acquisition or sales and dispute resolution. He frequently performs forensic accounting, asset tracing and community lien analyses in a family law context. He is Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants. He has written and spoke on the topics of personal goodwill, community lien analysis and post-service distribution analysis. He assists attorneys in understanding the intersection of case law and financial analysis related thereto.
Julia Miessner is a Principal and Practice Leader for the Financial Forensics and Valuation Services Group of BeachFleischman PLLC. She has over 25 years of public accounting experience with a diverse background in audit, accounting, tax, forensic accounting, valuation and expert witness services. Since 2002, Julia has specialized in forensic accounting and litigation consulting services. Julia has authored numerous reports and provided testimony as an expert witness in connection with various civil litigation cases involving marital dissolution, probate and trust accounting issues, lost profits and economic damages, and business valuation. She has served as a court appointed expert and performed work as a private mediator in marital dissolution matters.
Areas of Expertise
• Marital Dissolution
• Lost Profits and Economic Damages
• Forensic Accounting in Probate and Trust Matters
• Complex Financial Calculations for Employment Law Matters
• Valuation
• Fraud Investigation
Professional Qualifications
• Certified Public Accountant
• Accredited in Business Valuation, AICPA
• Certified in Financial Forensics, AICPA
• Chartered Global Management Accountant, AICPA
Professional Associations and Activities
• Arizona State Board of Accountancy, Appointed member and current chair of Certification Advisory Committee 2020-current
• Appointed member of Spousal Maintenance Guidelines Subcommittee of the Family Court Improvement Committee, Arizona 2022-2023 and 2024-2025
• Board of Directors, Arizona CPA Foundation for Education and Innovation and chair of Scholarship Committee 2024
• AICPA appointed member of the CFF Credential Committee 2018 to 2022 and current member of the AICPA
• AICPA appointed co-chair of CFF Exam Question Task Force 2020 to 2022.
• Board of Directors, Arizona Society of CPAs 2016-2018 and current member of the ASCPA
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