Valuation Strategies in Divorce: Real Estate, Business Interests, and Asset Valuation

Riley Busenlener | Chaffe & Associates

Mr. Busenlener, CPA/ABV, ASA, AEP, JD, is a Vice President at Chaffe & Associates, Inc. He has over 17 years of experience in business valuations for a wide range of tax reporting and litigation purposes. He has taught business valuation and accounting at local universities and has served as a member of the Appraisal Standards Board. Mr. Busenlener has been a designated member of ASA for over 12 years having served as Treasurer and President of the Harold S. Clark, New Orleans Chapter. He received his Bachelor of Civil Law and Juris Doctor from LSU Paul Hebert Law Center. He received his Bachelor of Science from Florida State University. He received his Master of Accounting from Florida State University.

Nene Glenn Gianfala | Chaffe & Associates

Ms. Gianfala is Vice President of Chaffe & Associates and received her Bachelor of Science in Management from Tulane Freeman School of Business and Master of Business Administration from the University of New Orleans. Ms. Gianfala is a licensed CPA, Accredited in Business Valuation by the AICPA and Accredited Senior Appraisers/Business Valuation by the American Society of Appraisers. Ms. Gianfala is an ASA with a specialty in Intangible Assets. She also holds securities licenses 27, 63, and 79.

Daniel M. Fries | Daniel Fries & Associates Inc

Owner and President of Daniel Fries & Associates, Inc. Real Estate Appraisers &Consultants, establishedin1987. Originally employed and trained by Dillon Fries & Associates as a residential real estate appraiser from 1983 to 1986. Our current company has experience in all types of residential appraisals, consulting and redevelopment. Our extensive experience includes single family detached and attached dwellings, condominiums, vacant land, individual lots, 2-4 unit small income properties, luxury estate homes, relocation appraisals as well as appraisals for litigation purposes. Provide consultation services on existing and proposed improvements as well as studies for renovations and highest and best use strategies for owners, developers, investors and lenders. Owner of Daniel Fries Communities, LLC and was established in 2003. The company currently develops, builds, sells and leases professional office buildings. Developer of Corporate Square, a professional office park in downtown Cumming, GA.

Jeffrey Stemple | Stemple Crites LLC

In the valuation arena since 1998, Jeff has been engaged by companies with facilities in Europe, North and South America, and Asia. He has performed valuations for clients in a wide range of industries, including aerospace, agriculture, chemical, consumer products, financial services, food processing, healthcare, hospitality, metalworking, mining, paper, plastics, printing, telecommunications, textile, and transportation. Jeff has run valuation projects related to tangible assets for a variety of purposes including financial reporting, fixed asset management, insurance and collateral positioning, litigation support, and tax consulting. Jeff has also performed numerous cost segregation studies for educational institutions, hotel and leisure properties, office buildings, professional sports franchises, retail properties, and various manufacturing facilities. Before forming StempleCrites LLC, Jeff was a senior vice president for an international insurance brokerage company. Prior to that, he held senior management positions with the valuation services practice of several of the big four accounting firms.

I. Real Estate Valuation in Divorce | 1:00pm – 1:30pm

• Understanding applicable certifications and designations, methods for appraising residential and commercial properties, and market analysis considerations

II. Business Valuation Strategies | 1:30pm – 2:00pm

• Approaches to valuing privately held businesses, assessing goodwill, and handling disputes over business worth in divorce settlements

Break | 2:00pm – 2:10pm

III. Asset Valuation and Equitable Distribution | 2:10pm – 2:40pm

• Identifying and valuing furniture, fixtures and equipment in litigation including non-traditional assets like art, collectibles, etc

IV. Common Valuation Challenges and Legal Considerations | 2:40pm – 3:10pm

• Addressing hidden assets, tax implications, and expert testimony in contested divorce cases