As with most of the work done by forensic accountants, the results of the lifestyle analysis can be skewed if “special” items are not treated correctly. Various cash receipts and expenditures of money by the family can have an impact on the calculations. Statutes, their interpretations, and case law may provide little to no guidance on the special items, since it is rare that the family lawyer encounters them.
In this chapter, we address some of the special situations that can occur in a divorce and will impact the lifestyle analysis. As with all of the material in this book, your local rules must be considered and will take precedence over any guidance offered here. Continue reading