Divorce Services

We understand that state law dictates much of what is expected in divorce disputes. Our team of forensic accountants, fraud examiners, and valuation experts are trusted and experienced leaders in cases of divorce.

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

Valuations

Litigation Support

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.

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Dispute Resolution and Expert Witness Services

Our experienced professionals provide forensic accounting, damages calculations, divorce services, litigation support and expert witness testimony.

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Receivers and Receivership

Specialists who serve as receivers and as accountants for receivers to manage assets of enterprises through financial distress.

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Frequently Asked Questions

  • 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.

  • Marshall & Stevens performs real estate appraisals for financing, estate and gift tax planning and reporting, buy/sell consideration, insurance, easements, property tax, and litigation.

  • Marshall & Stevens has a team of specialists that provide investigative accounting, asset tracing, and valuation of assets.

  • 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.

Our Locations

Client Highlights

Here are a few client success stories from public and private companies we’ve worked with

Divorce Services Contacts at Marshall & Stevens

David N. Bateman

ABV, CFE, CFF, CPA, MPA

Managing Director

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, American Institute of Certified Public Accountants
  • 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

Scott DeMarco

CBA, CDFA, CPVA, CVA, MBA

Managing Director

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). 

He received his bachelor of science in finance from the Robert H. Smith School of Business at the University of Maryland, and an MBA in Information Technology from the State University of New York at Albany. 

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, Institute of Business Appraisers
  • 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

Cory R. Kennedy

ABV, CPA, MBA

Managing Director

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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  • American Institute of Certified Public Accountants
  • 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

Jennifer L. Loeffler

ABV, ASA, CPA

Managing Director

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, Minnesota Society of Certified Public Accountants
  • 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

Financial matters are among the most contentious issues in divorce cases. Issues can range from a simple identification of marital assets to complex tracing of hidden or separate property or business
Learn more

Expert Witness and Litigation Support

Matters of dispute come in many forms: shareholder and partnership disputes, corporate and securities fraud, contract disputes, IP disputes, lost profits, divorce, pyramid schemes, insurance claims
Learn more

Bankruptcy, Reorganizations, and Restructuring Consulting

Debtors and creditors faced with a potential crisis of bankruptcy, reorganization, and restructuring require knowledgeable, efficient consultants to lead them through the legal, accounting, financing,
Learn more
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