Date: Thursday, October 05, 12 & 19, 2000

Location: Suffolk University Law School, 120 Tremont St., Boston, MA
Time: 04:00 PM - 07:30 PM

Family law practitioners confront, in almost every divorce case, issues involving assignment of marital assets. The three-step process for resolving or advocating a particular property division involves identification of the assets, valuation of the assets, and disposition of the assets.

This program addresses the process for identification of assets subject to division and explores in depth major categories of assets, the valuation of which are regularly disputed or litigated. While this program is directed at family law practitioners, any lawyer or other professional who has a need to understand valuation methodologies and their weaknesses will benefit from attendance. This is the most extensive course ever presented on valuation issues in Massachusetts. You are certain to benefit from the expertise of the judges on these panels as well as the lawyers and their expert witnesses.

• Learn valuation methodology in an understandable fashion
• Examine examples of valuation through use of case studies
• Learn formal (discovery) and informal means for gathering information for purposes of valuation
• Learn the direct examination and hot points for cross-examination of experts in each particular field

Honorable Mary Anne Sahagian, Commentator, Probate and Family Court

4:00 Valuation Methodology
Pensions and Other Retirement Accounts Including Defined Benefit Plans, Defined Contribution Plans, and State Retirement Plans
Franklin E. Peters, FSA, Waltham
Sharyn T. Sooho, Esq., Sooho & Frolin, LLP, Newton

5:45 Break

6:00 Real Estate Valuation Methodology: Residential, Commercial and Vacant Land
Appraisals, Valuation Process, and Tips for Examining Experts Jonathan Avery, MAI, SRA, Avery Associates, Acton
Richard D. Packenham, Esq., Packenham, Schmidt & Federico, Boston

7:15 Q & A

Honorable David H. Kopelman, Commentator, Probate and Family Court

4:00 Beneficial Interests in Trusts: a Stream of Income? A Marital Asset? Both or Neither?
Norman I. Jacobs, Esq., Esdaile Barrett & Esdaile, Boston
Franklin E. Peters, FSA, Waltham
Hanson S. Reynolds, Esq., Rackemann Sawyer & Brewster, Boston

5:00 Employee Benefits as Elements of Income and as Assets
Laurie R. Tunick, CPA, Tunick Financial Services, Danvers
Donald G. Tye, Esq., Prince, Lobel, Glovsky & Tye, LLP, Boston

6:00 Break

6:15 Uncovering Hidden Assets: The Paper Trail
Patricia S. Fernandez, Esq., Perocchi & Fernandez, LLP, Andover
Frank Zito, CPA, Tofias, Fleishman, Shapiro & Co., Cambridge

7:15 Q & A

Honorable James V. Menno, Commentator, Probate and Family Court

4:00 Valuation of Closely Held Businesses, Professional Entities, Difficult Valuation Issues Including Technology Companies
Joel R. Horvitz, CPA, Georgetown
Paul M. Kane, Esq., McGrath & Kane, Boston
Ronald A. Witmer, Esq., Witmer, Karp, Warner & Thuotte, LLP, Boston

7:30 Conclude