I provide divorce-related services including financial modeling, pension and business valuation, stock award and stock option valuation and separate/community calculations for retirement plans, brokerage accounts and real estate. Contact me at michael@michaelmosscpa.com or (206) 775-4206 to schedule an initial appointment.

Business Valuations

Business valuations are required if one or both parties has an operating business. Just like any other asset, if you are operating a business a business valuation must be included in the assets of the community. Learn more about business valuations

Financial Modeling and Mediation

Financial modeling helps quantify the financial position of the parties under different property settlement options. Financial modeling takes into account the post-divorce budget for both parties, the type of assets held by the community (cash, real estate, retirement plans, etc) and the earnings abilities of the parties. Learn more about financial modeling & mediation

Pension Valuations

Retirement plans are divided into two types; defined benefit and defined contribution plans. For a defined benefit plan, a present day value is calculated by discounting the future cash flows expected from the plan at the regular retirement age. If a party to a divorce has a defined contribution account, the current value of the account is included as a community asset. Learn more about pension valuations

Separate/Community Calculations

The State of Washington considers all property to be community unless property can be clearly traced to a separate source. In addition to a separate source, the property must not be commingled with community funds. Learn more about separate/community calculations

Stock Awards & Stock Options

When people divorce and stock awards or stock options are still vesting, some of the stock awards or stock options are community and some are the separate property of the employee. The determination of the separate/community characterization is based on a Washington State court case named Short. Learn more about stock awards & stock options