We can help you and your divorcing clientaddress the special financial issues ofdivorce. A CDFA™ is trained to:

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Simply put, leadingdivorce lawyers use ourservices because we helpthem bring their cases toa successful conclusionwith significantly lessstress.

It's all about the details

We recognize that divorceis a legal process, directedby you, the lawyer. But the financial detailsinvolved in divorce cases can be difficult totrack and time consuming to manage. That'swhy more and more divorce attorneys aredepending on our firm for litigation support.

We can save you time and reduce stress

Our extensive experience with discoverymanagement, forensic accounting, businessvaluations, and lifestyle studies allows us toefficiently and cost-effectively handle thesmall but important financial details of eachdivorce case.

Think of us as your Personal LitigationAssistant

When you work with the friendly andknowledgeable staff of Roderick C. Moe,CPA, PA, you and your clients can proceedwith confidence, knowing that the case is ontrack.

WHY DIVORCE LAWYERS CHOOSE TO WORK WITH US THE BENEFITS OF WORKING WITH A CDFA

AssistingDivorce Lawyers

ThroughFinancial Issues of Divorce Cases

Our experience

Roderick C. Moe has more than 30 years ofexperience in tax and accounting as aCertified Public Accountant for businessesand individuals. A Certified DivorceFinancial AnalystTM (CDFA), he providesfinancial consultation services related tolegal matters, including divorce, businessdamages, personal injury, and wrongfuldeath, and has been accepted as an expertwitness in Dade, Broward, Palm Beach,Martin, and St. Lucie counties in Florida.

Education

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Please contact me to arrange for a free one-hour consultation.

Rod@FloridaForensicCPA.comPhone:(561) 649-5109Fax: (561) 649-5675

3199 Lake Worth Road, Suite B-3 Lake Worth, Florida 33461

www.FloridaForensicCPA.com

Bachelor of Science in Accounting,University of Illinois, Chicago, 1975Certified Public Accountant, Certified inthe State of Illinois, 1977; State ofFlorida, 1983Certified Valuation Analyst (CVA) Completed American Society ofAppraisers, Business Valuation Trainingand ExaminationsAccredited in Business Valuations,American Institute of Certified PublicAccountants (ABV)Certified Forensic Accountant (Cr. FA) Certified Divorce Financial Analyst(CDFA)

Roderick C. Moe CPA, PA

Florida Forensic CPA

Produce powerful case exhibits in theform of spreadsheets and graphsGive you professional support to knowyou've covered all the financial "bases"Provide a rock-solid personal financialanalysis for your clientMake sure your client understands theshort-term and long-term financialimpact of different settlement proposals

You'll benefit from:

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The fact that case preparation andsettlement is easier - we do the detailedfinancial work for youReduced liability by having in-depthfinancial research to support your caseReliable expert witness testimony ifyour case goes to court

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Our staff is sensitive and attentive to yourneeds and your clients' needs. We take thetime you may not always have to interfacewith your clients and manage all of thefinancial details, so you can keep theirdivorce case moving forward. Here are someof the many services we can provide:

Forensic accountingWe utilize our accounting and auditing skillsto provide an analysis of financial records inconjunction with dispute resolutions as wellas fraud and theft cases. Our investigativeexpertise is used to uncover hidden assetsand income.

Business valuationsWe take a multi-dimensional approachto valuing businesses in connection withbuy or sell agreements, as well as divorcesettlements.

QDRO'sWorking with you and your client, we canprepare QDRO's for the division of yourclient's pension plan assets.

Expert witness servicesOur level of competence and certificationsallows us the opportunity to functionas expert witness in pending or existinglitigation to evaluate evidence submitted tothe court.

Discovery maintenance Assistance in maintaining and cataloguingdiscovery documents, preparation ofRequests and Responses to Requests forProduction, Compliance Enforcement;scanning of documents and organizationonto compact disks for lawyers' use.

Assistance with appealsEvaluation of trial exhibits and transcripts;expert advice on appeal strategies; andwriting of explanatory text to aid with theappeal.

Preparation of pleadings and analysesPreparation of Financial Affidavits,Standard Interrogatories, and Compliancewith Mandatory Disclosure; Preparation ofLifestyle Studies, and Preparation ofExhibits which can teach the court as to thefacts in the case in a clear, concise manner.

Income construction and verificationFor purpose of alimony and child support,as well as making the required guidelinecalculations.

OUR SERVICES FREQUENTLY ASKED QUESTIONS BY DIVORCE LAWYERS

My client and I think her husband hasunder-valued his business. What can I doto determine its true value?

Tell us what kind of business he has and weshould be able to tell you if there is valueeven before you commit to hiring us to do abusiness valuation. Certain businesses, like adentistry practice, are really only worth thevalue of the dental equipment, cash, andreceivables. You cannot divide and distributethe goodwill that the dentist has built overthe years. But if a business has a significantinfrastructure in place (i.e. accounting, officeprocedures, and staff) that could be sold,there is going to be a value that couldbe subject to equitable distribution. I cancommunicate whether or not a businessvaluation is needed.

I have a big case coming up that may belarger than my firm has ever handled. I'mnot sure we have the office resources hereto take it on. Is there anything you can doto help?

Some attorneys have actually turned downcomplex cases out of fear of getting lost inthe financial details. But that's not necessary.We can assist you in many ways. We canhelp you manage the documents in the caseso you don't drown in a sea of paper. We can

scan all your documents and organize themfor you on compact disks. We can preparerequests for production of documents, andtake care of all those important financialdetails of a case. Whatever you need, we arehere to offer our dependable, knowledgeablesupport.

My client's ex-spouse has retained afinancial expert. He did a businessvaluation, and it just doesn't seem right. Isthere anything you can do to help?

We have received the designation Accreditedin Business Valuation (ABV) from theAmerican Institute of Certified PublicAccountants (AICPA) as well as being aCertified Valuation Analyst (CVA). We canreview the other side's financial documentsand come up with questions, an opinion, orviews as to their veracity that will hopefullyeither comfort your client or provide youwith an alternative course of action. Eitherway, we are here to assist you with anyfinancial questions.

Do you provide any other services?

In addition to our divorce litigation services,we also work in the areas of litigationinvolving business damages, personal injury,and wrongful death.

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