The Barson Group

Volume 10 - Issue 2                                                             

Fall, 2011                                                                                   



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We Have Gone Green.  All issues are e-only!!

In This Edition
Value - Fickle Be Thy Name
ODRO & Other Linguistic Phrases
Focus on Fun
Quick Links
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 The BARSON GROUP is proud to announce the publication of


"Divorce: The Accountant as Financial Expert" 

 by Kalman A. Barson, CPA/ABV, CFE, CFF 




This is Kal's 6th text focusing on divorce related accounting services, including investigative accounting, business valuations, funds flow tracing and related issues.  While its primary audience is fellow CPAs, as well as attorneys practicing family law and judges sitting in the family section of the court, it is written in such a fashion so that it would be readily understood by the general lay public.  All royalties have been assigned to three charities devoted to helping women and children.


***We are delighted to announce that the book is in its second printing!***


Kal's book can be purchased directly through the AICPA -



Calendar of Recent & Upcoming Events




  • November 8, 2010 - Financial Issues in Divorce - AICPA National Business Valuation Conference (Washington DC)
  • November 14, 2010 - Tax and Financial Planning - Men's Club of Temple Sholom (Bridgewater, NJ)
  • November 17, 2010 - Current Issues in Business Valuation in Divorce Practice - CPA Club (Saddle Brook, NJ)
  • October 18, 2011 - Financial Issues in Divorce - Pennsylvania Society of CPA's (King of Prussia, PA)
  • May 11, 2011 - Business Valuation Case Study - Middlesex County Bar Association (Edison, NJ)
  • November 7, 2011 - Tax & Financial Issues in Divorce - AICPA National Tax Conference (Washington, DC)



Summer 2011 - A Case with Some Interesting Valuation Issues - American Journal of Family Law





"Divorce, It Can Get Personal - Life Style Analysis & Related Matters" - 50 pages, complimentary copies for the asking.  Contact us if you haven't received your copy.


Still available

- our previous books: Reading & Understanding Tax Returns, Financial Issues in Divorce Practice; Business Valuation - The Basics; The Majesty & Glory of Unreported Income - complimentary copies for the asking.  Contact us if you haven't received your copy.



Value - Fickle Be Thy Name

Article Subtitle


Typically, when an attorney feels it is necessary to value a business, he/she believes that a clear and unequivocal decision has been reached - the need to get the value of the business.  However, what is the appropriate "standard of value" for the matter at hand?  Is it fair market value, fair value, investment value, liquidation value....?  All of these points can be important in how the business valuator proceeds and, certainly, in how the business valuator concludes.  Let us briefly discuss these various terms of art.


Click To Read The Entire Article



ODRO & Other Linguistic Phrases


While we're pretty sure that every attorney who practices in family law has heard the phrase, and is at least superficially familiar with, Qualified Domestic Relations Orders (QDRO), there are a number of nuances and aspects of same that probably bear emphasizing, bringing to your attention.  The purpose of this article is to do exactly that - bring to the fore various elements of a QDRO, some of the important things to keep in mind, and some of the important things that need to be done. 



Click to Read the Entire Article


 Focus on Fun


Accountants & Humor

A Sociological Fable


Top Seven Signs You've Hired a Bad Accountant


  1. In several places on your tax forms, he's written, "Give or take a million dollars."
  2. On the 1040s, she lists your occupation as "undetermined".
  3. Used to be tight with Bernie Madoff.
  4. She lets you list your imaginary friend as a dependant.
  5. His "short form" looks suspiciously like a cocktail napkin.
  6. Instead of to the IRS, she sends your completed tax return to UPS.
  7. You hear him on the phone saying, "Have I ever let you down, Mr. Rangel?".



Click Here For More 'Focus on Fun'



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