Mr. Vuotto spoke to the Essex Chapter of the New Jersey Society of CPAs on “Accounting and Asset Valuations in Divorce Situations” at the Hanover Manor in East Hanover, New Jersey. Mr. Vuotto spoke with Paul Gazaleh, CPA of the Chalfin Group, Inc., of Metuchen, New Jersey. This program covered an overview of the matrimonial engagement from the perspective of the accountant, preparation of lifestyle and cash flow analyses, calculating income available for support (stock options as income), assessing complex asset valuations including closely-held businesses (with emphasis on the recent case ofBrown v. Brown and the standard of value), valuing and distributing stock options, valuing and distributing retirement/deferred compensation plans and discussing relevant case law.