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Following the Money in Divorce: Forensic Income, Valuation, and Hidden Assets

A spouse hiding income, business value, or cryptocurrency can distort the entire division of marital property. Get the discovery, tracing, and expert strategy to surface concealed assets at trial.

2026-08-24 13:00:00

Program Details

2026-08-24 13:00:00

Program Details

2026-08-24 13:00:00

Over 1,000+ webinars

2026-08-24 13:00:00

Course Overview

What a Spouse Hides Can Reset the Whole Distribution

2026-08-24 13:00:00

Concealed income and undervalued businesses are old problems; an undisclosed cryptocurrency wallet is the new one. New IRS digital-asset reporting (Form 1099-DA) and maturing blockchain forensics now give family lawyers tracing tools that barely existed two years ago. But the rules of discovery, valuation, and equitable distribution still decide whether you can use them.

Miss an undervalued closely-held business, and your client’s share of the marital estate shrinks. Overlook an undisclosed wallet, and the loss persists after judgment. Treat forensic discovery as routine disclosure, and concealment goes unproven at trial.

You walk out with a discovery and tracing framework: how to compel financial disclosure, value closely-held businesses, impute income, subpoena exchanges and custodians, and draft digital-asset settlement provisions that hold after judgment.

Format

CLE Credit

2h CLE Credits

Level

Intermediate

Length

2

Key topics that will be covered

01
Discovery strategy
Deploy interrogatories, document demands, and exchange subpoenas to compel disclosure of hidden income and assets.
02
Equitable distribution
Apply the statutory and case-law standards governing business interests and imputed income in distribution.
03
Forensic experts
Retain, coordinate, and present forensic accounting and valuation experts so concealment evidence survives at trial.
04
Asset tracing
Reconstruct the flow of marital funds through forensic accounting, and weigh the tax impact of each asset.
05
Business valuation
Value the closely-held businesses, carried interest, trusts, and executive compensation a spouse understates.
06
Blockchain forensics
Trace undisclosed or commingled crypto on-chain, and know where the tracing methodologies break down.

Program schedule

clock 1:00 pm - 2:00 pm EST

Proving Hidden and Understated Income and Business Value in Divorce

Family law attorneys address discovery mechanisms that compel financial disclosure, the statutory and case law framework for equitable distribution and imputed income, and best practices for retaining, coordinating, and presenting forensic accounting and valuation experts at trial.

Sandra M. RadnaSandra M. Radna
Mark DiMichaelMark DiMichael
clock 2:10 pm - 3:10 pm EST

Tracing Marital Assets and Undisclosed Cryptocurrency in Divorce

Family law practitioners learn to identify, trace, and enforce claims against undisclosed or commingled cryptocurrency, using crypto-specific discovery, third-party subpoenas to exchanges, blockchain forensics, and enforceable settlement provisions addressing transfer mechanics and post-judgment compliance.

Sandra M. RadnaSandra M. Radna
Mark DiMichaelMark DiMichael
Sandra M. Radna

Sandra M. Radna

Law Offices of Sandra M. Radna, P.C.

Mark DiMichael

Mark DiMichael

Citrin Cooperman Advisors LLC

Sandra M. Radna

Sandra M. Radna

Law Offices of Sandra M. Radna, P.C.

Sandra M. Radna, Esq. is a New York divorce and family law attorney and the founder of Law Offices of Sandra M. Radna, P.C., with offices in Manhattan and Melville. She has more than 30 years of experience handling complex divorce litigation, custody disputes, and financially sophisticated marital matters, and is the author of the book You’re Getting Divorced…Now What? The Ultimate Divorce Court Guide.

Education & Credentials

Sandra earned her Juris Doctor from Ohio Northern University, Claude W. Pettit College of Law, and her B.A. in Natural Science from Hofstra University. She has been admitted to practice in New York and before the United States District Courts for the Eastern and Southern Districts of New York since 1993.

Recognition & Leadership

Sandra was interviewed on Court TV concerning the Johnny Depp and Amber Heard trial. She has been published and quoted in numerous periodicals, including The New York Law Journal, New York Post, Ms. Magazine, The New York Times, The Wall Street Journal, Vice, CNBC.com, NBC.com, and Refinery 29.

Professional Involvement

Sandra has been featured on a number of podcasts concerning family law and divorce, including How to Split a Toaster and Moms Moving On. She has also been interviewed on NPR, News 12 Long Island, and ABC for legal commentary.

Experience

Sandra has been practicing law since 1993, beginning at a medical malpractice defense firm before moving to plaintiff-side medical malpractice, personal injury, and divorce work with a sole practitioner. She started her own firm with a partner and, after 17 years, launched her current practice in 2012. She handles highly contentious and complex cases through trial when necessary, concentrating on family law, divorce and matrimonial law, personal injury, and medical malpractice.
Mark DiMichael

Mark DiMichael

Citrin Cooperman Advisors LLC

Mark DiMichael is a partner in Citrin Cooperman Advisors LLC’s Valuation and Forensic Services group and the founder and leader of the firm’s Digital Assets practice. His practice serves a broad range of clients in the digital asset space — including mining companies, investors, investment funds, token issuers, NFT marketplaces, and financial services companies — on accounting, tax, and advisory matters unique to the industry. Beyond digital assets, Mark’s expertise spans divorce litigation, economic damages analysis, fraud investigation, white collar criminal defense, and business appraisals. He has provided expert testimony numerous times in federal court, state court, and arbitrations. Mark holds a Bachelor of Science in Accounting from Fordham University’s Gabelli School of Business and carries five professional certifications: CPA (New York), Certified Cryptocurrency Forensic Investigator, Certified in Financial Forensics, Accredited in Business Valuation, and Certified Fraud Examiner.

Education & Credentials

Mark earned a Bachelor of Science in Accounting from the Gabelli School of Business at Fordham University. He holds five professional certifications that reflect the breadth and depth of his expertise: Certified Public Accountant (New York), Certified Cryptocurrency Forensic Investigator (CCFI), Certified in Financial Forensics (CFF), Accredited in Business Valuation (ABV), and Certified Fraud Examiner (CFE). This combination of financial, forensic, valuation, and digital asset credentials is rare and directly supports his work across the full range of complex litigation support and advisory matters his clients bring to him — from cryptocurrency fraud investigations to economic damages analyses to business appraisals in contested transactions.

Recognition & Leadership

Mark received the 2020 AICPA Forensic and Valuation Services Standing Ovation Recognition and the 2020 NYSSCPA Forty Under Forty Award — honors that reflect peer recognition of both his professional excellence and his emerging leadership within the accounting and forensic services community. As the founder and leader of Citrin Cooperman's Digital Assets practice, he has built one of the firm's most distinctive and forward-looking specialty groups. He has served as former chairperson of the NYSSCPA's Digital Asset, Litigation Services, and Consulting Oversight committees, and has been featured and quoted in major media including the New York Times, CNBC, Forbes, Bloomberg Tax, and Accounting Today.

Professional Involvement

Mark is a member of the New York State Society of CPAs (NYSSCPA), the American Institute of Certified Public Accountants (AICPA), and the Association of Certified Fraud Examiners (ACFE). He regularly teaches CPE and CLE courses on digital assets and cryptocurrency — covering fraud, tax, accounting, investigation, and industry developments — as well as on forensic accounting, divorce, and economic damages. His media presence across the New York Times, CNBC, Forbes, Bloomberg Tax, and other outlets reflects ongoing engagement with practitioners, investors, and the public on the rapidly evolving issues at the intersection of digital assets and financial accountability.

Experience

Mark DiMichael has built a practice at the convergence of digital assets, forensic accounting, and complex litigation support. As founder and leader of Citrin Cooperman's Digital Assets practice, he has positioned the firm at the forefront of advisory and forensic services for the cryptocurrency and blockchain industry — serving mining companies, funds, NFT platforms, token issuers, and financial services firms with the specialized expertise their unique accounting, tax, and legal challenges demand. His expert testimony record across federal courts, state courts, and arbitrations in matters involving fraud, divorce, economic damages, and white collar defense reflects the practical application of his credentials in contested, highstakes proceedings. His five certifications, two national awards, NYSSCPA committee leadership, and extensive CPE and CLE teaching reflect a career defined by technical mastery, professional service, and public education.
Sandra M. Radna

Sandra M. Radna

Law Offices of Sandra M. Radna, P.C.

Sandra M. Radna, Esq. is a New York divorce and family law attorney and the founder of Law Offices of Sandra M. Radna, P.C., with offices in Manhattan and Melville. She has more than 30 years of experience handling complex divorce litigation, custody disputes, and financially sophisticated marital matters, and is the author of the book You’re Getting Divorced…Now What? The Ultimate Divorce Court Guide.

Education & Credentials

Sandra earned her Juris Doctor from Ohio Northern University, Claude W. Pettit College of Law, and her B.A. in Natural Science from Hofstra University. She has been admitted to practice in New York and before the United States District Courts for the Eastern and Southern Districts of New York since 1993.

Recognition & Leadership

Sandra was interviewed on Court TV concerning the Johnny Depp and Amber Heard trial. She has been published and quoted in numerous periodicals, including The New York Law Journal, New York Post, Ms. Magazine, The New York Times, The Wall Street Journal, Vice, CNBC.com, NBC.com, and Refinery 29.

Professional Involvement

Sandra has been featured on a number of podcasts concerning family law and divorce, including How to Split a Toaster and Moms Moving On. She has also been interviewed on NPR, News 12 Long Island, and ABC for legal commentary.

Experience

Sandra has been practicing law since 1993, beginning at a medical malpractice defense firm before moving to plaintiff-side medical malpractice, personal injury, and divorce work with a sole practitioner. She started her own firm with a partner and, after 17 years, launched her current practice in 2012. She handles highly contentious and complex cases through trial when necessary, concentrating on family law, divorce and matrimonial law, personal injury, and medical malpractice.
Mark DiMichael

Mark DiMichael

Citrin Cooperman Advisors LLC

Mark DiMichael is a partner in Citrin Cooperman Advisors LLC’s Valuation and Forensic Services group and the founder and leader of the firm’s Digital Assets practice. His practice serves a broad range of clients in the digital asset space — including mining companies, investors, investment funds, token issuers, NFT marketplaces, and financial services companies — on accounting, tax, and advisory matters unique to the industry. Beyond digital assets, Mark’s expertise spans divorce litigation, economic damages analysis, fraud investigation, white collar criminal defense, and business appraisals. He has provided expert testimony numerous times in federal court, state court, and arbitrations. Mark holds a Bachelor of Science in Accounting from Fordham University’s Gabelli School of Business and carries five professional certifications: CPA (New York), Certified Cryptocurrency Forensic Investigator, Certified in Financial Forensics, Accredited in Business Valuation, and Certified Fraud Examiner.

Education & Credentials

Mark earned a Bachelor of Science in Accounting from the Gabelli School of Business at Fordham University. He holds five professional certifications that reflect the breadth and depth of his expertise: Certified Public Accountant (New York), Certified Cryptocurrency Forensic Investigator (CCFI), Certified in Financial Forensics (CFF), Accredited in Business Valuation (ABV), and Certified Fraud Examiner (CFE). This combination of financial, forensic, valuation, and digital asset credentials is rare and directly supports his work across the full range of complex litigation support and advisory matters his clients bring to him — from cryptocurrency fraud investigations to economic damages analyses to business appraisals in contested transactions.

Recognition & Leadership

Mark received the 2020 AICPA Forensic and Valuation Services Standing Ovation Recognition and the 2020 NYSSCPA Forty Under Forty Award — honors that reflect peer recognition of both his professional excellence and his emerging leadership within the accounting and forensic services community. As the founder and leader of Citrin Cooperman's Digital Assets practice, he has built one of the firm's most distinctive and forward-looking specialty groups. He has served as former chairperson of the NYSSCPA's Digital Asset, Litigation Services, and Consulting Oversight committees, and has been featured and quoted in major media including the New York Times, CNBC, Forbes, Bloomberg Tax, and Accounting Today.

Professional Involvement

Mark is a member of the New York State Society of CPAs (NYSSCPA), the American Institute of Certified Public Accountants (AICPA), and the Association of Certified Fraud Examiners (ACFE). He regularly teaches CPE and CLE courses on digital assets and cryptocurrency — covering fraud, tax, accounting, investigation, and industry developments — as well as on forensic accounting, divorce, and economic damages. His media presence across the New York Times, CNBC, Forbes, Bloomberg Tax, and other outlets reflects ongoing engagement with practitioners, investors, and the public on the rapidly evolving issues at the intersection of digital assets and financial accountability.

Experience

Mark DiMichael has built a practice at the convergence of digital assets, forensic accounting, and complex litigation support. As founder and leader of Citrin Cooperman's Digital Assets practice, he has positioned the firm at the forefront of advisory and forensic services for the cryptocurrency and blockchain industry — serving mining companies, funds, NFT platforms, token issuers, and financial services firms with the specialized expertise their unique accounting, tax, and legal challenges demand. His expert testimony record across federal courts, state courts, and arbitrations in matters involving fraud, divorce, economic damages, and white collar defense reflects the practical application of his credentials in contested, highstakes proceedings. His five certifications, two national awards, NYSSCPA committee leadership, and extensive CPE and CLE teaching reflect a career defined by technical mastery, professional service, and public education.

Credits by state

AK2.0
AL2.0
AR2.0
AZ2.0
CA2.0
CO2.0
CT2.0
DC2.0
DE2.0
FL2.0
GA2.0
HI2.0
IA2.0
ID2.0
IL2.0
IN2.0
KS2.0
KY2.0
LA2.0
MA2.0
MD2.0
ME2.0
MI2.0
MN2.0
MO2.4
MS2.0
MT2.0
NC2.0
ND2.0
NE2.0
NH120.0
NJ2.4
NM2.0
NV2.0
NY2.0
OH2.0
OK2.5
OR2.0
PA2.0
RI2.5
SC2.0
SD2.0
TN2.0
TX2.0
UT2.0
VA2.0
VT2.0
WA2.0
WI2.0
WV2.4
WY2.0

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Trusted by Legal Professionals

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Trusted by Legal Professionals

MCLE Credits

Alabama
Approved
Alaska
Approved
Arizona
Approved
Arkansas
Approved
California
Approved
Colorado
Pending
Connecticut
Approved
Delaware
Pending
District of Columbia
No Required
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Approved
Georgia
Pending
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Approved
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Pending
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Approved
Indiana
Approved
Iowa
Pending
Kansas
Pending
Kentucky
Pending
Louisiana
Pending
Maine
Pending
Maryland
No Required
Massachusetts
No Required
Michigan
No Required
Minnesota
Pending
Mississippi
Pending
Missouri
Approved
Montana
Pending
Nebraska
Pending
Nevada
Approved
New Hampshire
Approved
New Jersey
Approved
New Mexico
Approved
New York
Approved
North Carolina
Pending
North Dakota
Approved
Ohio
Approved
Oklahoma
Pending
Oregon
Pending
Pennsylvania
Approved
Rhode Island
Pending
South Carolina
Pending
South Dakota
No Required
Tennessee
Approved
Texas
Approved
Utah
Pending
Vermont
Approved
Virginia
Not Eligible
Washington
Approved
West Virginia
Pending
Wisconsin
Pending
Wyoming
Pending

Alabama

Requirements

The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.  

Formats

  • Attorneys can earn unlimited “live” credit through live seminars, live webcasts, and co-sponsored locations with MyLAWCLE-Alabama approved programs
  • Attorneys are limited to 6 credits per compliance period of “online” programs through MyLAwCLE On-Demand programs