Following the Money in Divorce: Forensic Income, Valuation, and Hidden Assets

Sandra M. Radna, Founder | Law Offices of Sandra M. Radna, PC

Sandra M. Radna, Esq. is a New York divorce and family law attorney and the founder of Law Offices of Sandra M. Radna, P.C., with offices in Manhattan and Melville. She has more than 30 years of experience handling complex divorce litigation, custody disputes, and financially sophisticated marital matters, and is the author of the book You’re Getting Divorced…Now What? The Ultimate Divorce Court Guide.

• Education & Credentials

Sandra earned her Juris Doctor from Ohio Northern University, Claude W. Pettit College of Law, and her B.A. in Natural Science from Hofstra University. She has been admitted to practice in New York and before the United States District Courts for the Eastern and Southern Districts of New York since 1993.

• Recognition & Leadership

Sandra was interviewed on Court TV concerning the Johnny Depp and Amber Heard trial. She has been published and quoted in numerous periodicals, including The New York Law Journal, New York Post, Ms. Magazine, The New York Times, The Wall Street Journal, Vice, CNBC.com, NBC.com, and Refinery 29.

• Professional Involvement

Sandra has been featured on a number of podcasts concerning family law and divorce, including How to Split a Toaster and Moms Moving On. She has also been interviewed on NPR, News 12 Long Island, and ABC for legal commentary.

• Experience

Sandra has been practicing law since 1993, beginning at a medical malpractice defense firm before moving to plaintiff-side medical malpractice, personal injury, and divorce work with a sole practitioner. She started her own firm with a partner and, after 17 years, launched her current practice in 2012. She handles highly contentious and complex cases through trial when necessary, concentrating on family law, divorce and matrimonial law, personal injury, and medical malpractice.

Mark DiMichael, Partner | Citrin Cooperman Advisors LLC

Mark DiMichael is a Partner in the Valuation and Forensic Services group at Citrin Cooperman Advisors LLC and the founder and leader of the firm’s Digital Assets practice. He focuses on addressing the unique accounting, tax, and advisory needs of clients operating in the digital asset space, including mining companies, investors, investment funds, ICO/IEO token issuers, NFT marketplaces, promoters and artists, and financial services companies. His broader areas of expertise include divorce litigation, economic damages analysis, fraud investigation, white collar criminal defense, and business appraisals. Mr. DiMichael has prepared and rebutted expert reports and has provided deposition and expert testimony in federal court, state court, and arbitrations across a wide range of industries.

• Education & Credentials

Mark DiMichael holds a Bachelor of Science in Accounting from the Gabelli School of Business at Fordham University. He is a Certified Public Accountant licensed in the State of New York and holds multiple advanced professional designations: Accredited in Business Valuation (ABV), Certified in Financial Forensics (CFF), Certified Fraud Examiner (CFE), and Certified Cryptocurrency Forensic Investigator (CCFI). These credentials reflect his specialized expertise spanning forensic accounting, business valuation, fraud examination, and digital asset investigation.

• Recognition & Leadership

Mr. DiMichael has been recognized for professional excellence with two notable honors: the 2020 AICPA Forensic and Valuation Services (FVS) Standing Ovation Recognition and the 2020 NYSSCPA Forty Under Forty Award. He has been featured in and quoted by leading media outlets including the New York Times, CNBC, Forbes, Bloomberg Tax, Accounting Today, Bankrate.com, and the Hidden Forces Podcast. He has served in leadership roles at the New York State Society of CPAs (NYSSCPA), including as Former Chairperson of the Digital Asset, Litigation Services, and Consulting Oversight committees.

• Professional Involvement

Mr. DiMichael is an active member of the New York State Society of CPAs (NYSSCPA), the American Institute of Certified Public Accountants (AICPA), and the Association of Certified Fraud Examiners (ACFE). He regularly teaches CPE and CLE courses on digital assets and cryptocurrency — covering fraud, tax, accounting, investigation, and industry developments — as well as on forensic accounting, divorce, and economic damages. His commitment to professional education reflects his standing as a thought leader at the intersection of forensic accounting and emerging digital asset issues.

• Experience

As the founder and leader of Citrin Cooperman’s Digital Assets practice, Mr. DiMichael advises a broad range of clients on accounting, tax, and advisory matters unique to the digital asset space. In his Valuation and Forensic Services role, he handles complex engagements involving divorce litigation, economic damages analysis, fraud investigation, white collar criminal defense, and business appraisals. He has extensive experience preparing and rebutting expert reports and has testified as an expert witness in federal court, state court, and arbitration proceedings across numerous industries. His practice reflects a distinctive combination of deep technical credentials, litigation experience, and frontier expertise in digital assets and cryptocurrency.

SESSION 1 – Proving Hidden and Understated Income and Business Value in Divorce | 1:00pm – 2:00pm 

Family law attorneys address discovery mechanisms that compel financial disclosure, the statutory and case law framework for equitable distribution and imputed income, and best practices for retaining, coordinating, and presenting forensic accounting and valuation experts at trial.

BREAK | 2:00pm – 2:10pm 

SESSION 2 – Tracing Marital Assets and Undisclosed Cryptocurrency in Divorce | 2:10pm – 3:10pm 

Family law practitioners learn to identify, trace, and enforce claims against undisclosed or commingled cryptocurrency, using crypto-specific discovery, third-party subpoenas to exchanges, blockchain forensics, and enforceable settlement provisions addressing transfer mechanics and post-judgment compliance.