Experts in Marital Dissolution Proceedings
When it comes to divorce, it is imperative that the professionals working on your case are specialists with the experience and expertise to handle even the most complex cases. A trusted resource to arbitrators and litigators,
Marshall & Stevens provides informed, thorough, and creative solutions for a wide variety of matters in marital dissolutions.
We provide premier, well-rounded, and thorough financial and litigation support services to our clients because our experts are trained and experienced in both financial analysis and courtroom proceedings. Most of our senior specialists are credentialed through one or more distinguished professional organizations, including CPA, ABV, ASA, CFE, CDBV, CFA, CFF, CIRA, MAI, and MRICS.
Our divorce services include:
Forensics
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Classification of Assets and Liabilities
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Asset Allocation Consulting
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Asset Return, Child Support (select states), and Marital Lifestyle Calculations
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Marital Assets, Hidden Assets, and Separate Properties Identification and Tracking
- Business Disruption, Damages, Dissipation, Equitable Distribution, Historical Cash Flow, and Self-Employed Income Analysis
Valuations
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Enterprise/Personal Goodwill
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401(K) Community Property and Pensions
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Equity and Debt Instrument
- Executive Compensation Agreements
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Fund Investments
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Intellectual Property, Tradenames, License Agreements, and other Intangible Assets
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Lost Profits and Damages Calculations
- Real Estate
Litigation Support
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Discovery, Trial, and Cross-Examination Preparation
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Deposition Testimony and Demonstrative Exhibits Assistance
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Expert Testimony Services, including Court-Appointed Expert Testimony, Expert Witness Testimony, and Mutually Agreed-Upon Expert Testimony
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Discovery, Opposing Expert Report, and Settlment Offer Analysis
- Economic Research
- Appeals Consultation
Please see the affiliated webpages and services sheets or contact our experts listed below for more information about any of these matters.
How Marshall & Stevens can help with Divorce Services
Our Divorce Services team collaborates with our internal multi-disciplinary professionals to provide the value analyses and fresh independent opinions to fiduciaries, financing sources and investors for public and private company transactions.
Fraud and Forensic Accounting Services
Marshall & Stevens provides confidential, professional resources to investigate fraud and advise on ways to manage, mitigate, and minimize risk.
Dispute Resolution and Expert Witness Services
Our experienced professionals provide forensic accounting, damages calculations, divorce services, litigation support and expert witness testimony.
Receivers and Receivership
Specialists who serve as receivers and as accountants for receivers to manage assets of enterprises through financial distress.
Frequently Asked Questions
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Marshall & Stevens has a large team of valuation professionals, all of which have industries where they have a particular expertise, including: agriculture, automotive, chemical, construction and engineering, consumer products, energy and infrastructure, entertainment and media, food and beverage, healthcare, hospitality and gaming, manufacturing and distribution, real estate, professional services, technology.
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Marshall & Stevens performs real estate appraisals for financing, estate and gift tax planning and reporting, buy/sell consideration, insurance, easements, property tax, and litigation.
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Marshall & Stevens has a team of specialists that provide investigative accounting, asset tracing, and valuation of assets.
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Marshall & Stevens provides valuations of domestic and foreign enterprises and assets for a variety of purposes.
The Marshall & Stevens Difference
Marshall & Stevens provides Fairness and Solvency Opinions, valuation analyses, investigative accounting, and expert witness services to assist public and private clients with their important transactions and litigation matters.
Client Highlights
Here are a few client success stories from
Divorce Services Contacts at Marshall & Stevens
Background
David Bateman is a Managing Director with over 25 years of experience in public accounting. He joined Marshall & Stevens in 2023, with the acquisition of Rocky Mountain Advisory. He works primarily in litigation support and fraud investigations.
Mr. Bateman has has worked primarily in litigation support and fraud investigations. He has also acted as a Special Master and as the accountant to receivers on numerous matters.
Mr. Bateman has testified as to indicia of Ponzi schemes including insolvency, commingling of investor funds, treatment of related entities as a unitary enterprise (alter ego), and other financial characteristics of fraud. He has also worked extensively in family law matters involving investigations, cash tracing and lifestyle analyses.
He has testified in State, Federal and Bankruptcy court in both civil and criminal proceedings.
Mr. Bateman is also an Adjunct Professor of Accounting at Westminster College in Salt Lake City, Utah, teaching Forensic Accounting and Financial Investigations.
Professional Highlights
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- Member, Utah Association of Certified Public Accountants
- Member, American Society of Appraisers
- Member, Association of Certified Fraud Examiners
- Rocky Mountain Advisory, LLC
Managing Director, 2010-present - PricewaterhouseCoopers, LLP
Manager, Dispute Analysis & Investigation, 1998-2010 - First Security Bank, N.A.
Commercial Loan Workout Department, 1995-1998
- Westminster College
Adjunct Professor of Accounting, present
‣ Forensic Accounting and Financial Investigations
Background
Scott M. DeMarco is a Managing Director with over two decades providing clients and courts with highly credible financial expert opinions in cost effective manners. He joined Marshall & Stevens in 2024 with the acquisition of Equitable Value. Scott has been qualified and appointed by courts as an expert witness, and his opinions have been adopted by the court system. He also draws upon his experience working in early stage technology companies and hundreds of business appraisals to accelerate an organization's value creation based upon innovative management, marketing, and technology solutions. His curriculum vitae includes a list of speaking engagements and publications.
He is a Certified Business Appraiser accredited by the Institute of Business Appraisers, Certified Valuation Analyst accredited by the National Association of Certified Valuators and Analysts, Certified Divorce Financial Analyst accredited by the Institute for Divorce Financial Analysts, and Certified Patent Valuation Analyst. He has been involved in the valuation of privately held business enterprises, professional and medical practices, professional licenses, advanced academic degrees, economic damage analysis, and real estate holding companies.
He gained finance, accounting, and marketing experience growing and selling two software companies, AutoQuant Imaging, Inc. and Agora Games, Inc. He helped grow AutoQuant Imaging, Inc., and assisted in the sale of the majority of the company’s assets to a major player in the life science imaging research industry. As Chief Financial Officer at Agora Games, Inc., Scott helped profitably grow and sell the company to Major League Gaming (MLG).
Scott has lectured on valuation, tax concepts, technology trends, sustainable development, litigation, and other topics for attorneys, business owners, consultants, and universities. Please contact him to schedule a speaking engagement.
Professional Highlights
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- Member, National Association of Certified Valuators and Analysts
- Member, Estate Planning Council of Eastern New York
- Member, Licensing Executives Society (LES)
- Member, Collaborative Divorce Association of the Capital District (CDACD)
- Member, New York Association of Collaborative Professionals
- Equitable Value LLC
Managing Director, 2010-present - BST & Co.
Partner, 2010-2017
Senior Client Consultant, 2009-2010- Agora Games, Inc.
CFO, 2001-2004 - BST & Co.
Senior Valuation Analyst, 2006-2007 - AutoQuant Imaging, Inc.
Management Associate, 2004-2006
Background
Cory Kennedy is a Managing Director with 24 years of experience in business valuation and forensic accounting. He joined Marshall & Stevens in 2023 with the acquisition of Lone Peak Valuation Group. He works primarily in business valuation and divorce services. He regularly provides valuation services for estate, transaction and dispute purposes.
Mr. Kennedy’s forensic accounting practice is focused on divorce services. He has extensive experience providing valuation, income calculation, asset/account tracing and estate identification and division services in divorce cases. He regularly attends and assists in client’s mediation and has testified extensively on divorce related issues.
Professional Highlights
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- Utah Association of Certified Public Accountants
- Lone Peak Valuation Group
Managing Director, 2008-present - LECG, LLC
Senior Managing Consultant, 2001-2008 - PricewaterhouseCoopers, LLP
Associate, 1999-2001 - Pro Image Franchise
Controller, 1995-1998
Background
Jennifer Loeffler is a Managing Director with more than 24 years working in divorce services and business valuation. She joined Marshall & Stevens in 2024 with the acquisition of Value Consulting Group.
As a business valuation expert, Ms. Loeffler has worked in various settings primarily including estate planning, employee stock ownership plans, management planning, shareholder disputes, and marital dissolution.
As a financial expert in divorce financial services matters, Ms. Loeffler works with attorneys and clients to gather and analyze financial information critical to the financial futures of the clients and the resolution of their cases.
Working as a financial expert in the family law community, Ms. Loeffler has been a regular speaker at various attorney associations and continuing legal education conferences. In addition, she has a significant level of expert testimony experience.
Professional Highlights
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- Member, American Institute of Certified Public Accountants
- Member, Collaborative Law Institute
- Marshall & Stevens
Managing Director, 2010-present - Loeffler Financial Consulting, LLC
President & Owner, 2005-2009 - Schmidt Financial, Inc.
Vice President, 2005-2005 - Baker Tilly
Manager, 2001-2004
Senior Accountant, 1997-2001
Relevant Insights
Expert Witnesses in Divorce Matters
Expert Witness and Litigation Support
