Michael S. Boerio, Esquire
Areas of Practice:
- Estate planning and trust administration
- Forensic expert in estate planning and estate tax matters.
- Forensic expert in family law matters, in the areas of income analysis, cash tracing, marital standard of living, Moore-Marsden analysis, and stock equity characterization.
- Court appointed neutral expert in family law matters.
- Wills, living trusts, durable powers of attorney, health care powers, community property set asides, probates, trust estate settlement, asset allocation analysis, real property transfers with attendant documentation, federal and California estate tax returns, federal gift tax returns, fiduciary income tax returns, estate tax analysis and planning, and general estate planning consulting. Forensic In Estate Planning and Estate Tax Matters:
- Act as an expert in estate planning and federal estate tax matters, including analyzing the standard of care relative to estate planning and estate tax issues, rendering an opinion thereon, and testifying at trial, if necessary, relating to the standard of care.
Family Law Matters:
- Business Valuation: Value closely held businesses in divorce proceedings, and characterize the business as community property and/or separate property.
- Income Analysis: Analyze income of divorcing parties to determine income for purposes of spousal and child support. These services are normally performed as a part of the analysis of a closely held business, but may include other situations such as rental income issues, and sophisticated compensation issues.
- Stock Equity Analysis: Analyze qualified and non-qualified stock options and restricted stock units to determine their current value and character, as separate and/or community property, for purposes of asset allocation and division in divorce proceedings.
- Cash Tracing: Prepare cash tracing analyses in divorce proceedings for purposes of determining separate and community interests in assets, based on mixed or commingled funding issues.
- Moore-Marsden Analysis: Prepare analysis of separate and community property interests in property in divorce proceedings.
- Forensic In Family Law Matters: Perform the services described above, prepare the workpapers and/or reports necessary to give an opinion relating to the issues for which services were performed, aid the parties to negotiate settlements, and appear and testify at Court hearings and trial, as necessary.
- Court Appointed Neutral Expert: Act as a Court appointed neutral expert on family law issues assigned by the Court.