The Barson Group

Volume 11 - Issue 1                                                             

Winter, 2012                                                                                   



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

In This Edition
What the Heck is a Cap Rate?
Home Sweet Home
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




  • May 11, 2011 - Business Valuation Case Study - Middlesex County Bar Association (Edison, NJ)
  • October 18, 2011 - Financial Issues in Divorce - Pennsylvania Society of CPA's (King of Prussia, PA)
  • November 7, 2011 - Tax & Financial Issues in Divorce - AICPA National Tax Conference (Washington, DC)
  • November 28, 2011 - Reading and Understanding Tax Returns and Financial STatements - Lyons and Associates (Somerville, NJ)


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.



What the Heck is a Cap Rate?

Hopefully, the title of this article has grabbed your attention.  Of all the aspects/parts of business valuation, the one that I believe raises the most questions, gets the most blank stares, from the non-business valuation community, is the phrase "capitalization rate" - which herein shall be referred to as cap rate.  That community of course for our purpose generally consists of lawyers, judges, and clients.  On one level, it's fairly straight-forward to explain what a cap rate is - but on another level, it is rather complex, and the critical aspect of same is the development of the cap rate.  That is, the end product - the cap rate - is generally a lot simpler to explain than is the process by which the cap rate is determined/developed.


Click To Read The Entire Article



Home Sweet Home


One of the most common assets with which we deal in a divorce, and one which has some of the most favorable tax treatments available (and at the same time one for which the tax treatments are so often misunderstood by non-tax experts), is the marital home. While as a general statement there are many unique items within our Tax Code, the marital home indeed has a special place, blessed with certain tax benefits that are simply nowhere else to be found in our Tax Code.


Click to Read the Entire Article


 Focus on Fun


Accountants & Humor

A Sociological Fable


Let's say you were a vice president of a large retail electronics chain in charge of purchasing, and you'd fallen victim to temptation and accepted large kickbacks from vendors to buy their merchandise. Isn't that the sort of thing you'd want to keep secret? Well, then you're not Ausaf Umar Siddiqui. He left spreadsheets on top of his desk detailing that he'd accepted a staggering $65.6 million in bribes, which were deposited into bank accounts he controlled. Another executive saw the spreadsheets and turned them over to the authorities. A subsequent investigation showed that most of the ill-gotten loot had been squandered in Las Vegas.



Click Here For More 'Focus on Fun'



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