Send Us Your Movember Pics!

'Movember' is a global movement founded in 2003 by two Australian men upon being inspired by a friend's mom who was raising funds for breast cancer awareness. Throughout November, men are encouraged to grow a mustache to raise awareness and symbolize support for men's health issues. If you're participating, Family Law Section wants your photos! Please send your before and after photos (or any in between!) and we'll share on our socials!

Sponsor Spotlight

This month we feature Ari Harper, CPA, ABV, CFE, principal of Ari S Harper CPA, P.A., located in Parkland, Florida, who specializes in litigation support, business valuation, and collaborative financial neutral services. 

Ari has been a mainstay in South Florida for the past decade, providing a personalized, service-oriented approach to his clients. He has been qualified as an expert in Palm Beach, Broward, Miami-Dade, Brevard, and Lafayette Counties while assisting clients throughout the State. 

Ari’s team includes an administrator, a production coordinator, and an additional accountant. Ari has supported the Family Law Section through his attendance at numerous Section events and his sponsorship. Check out his website today for additional information. We are so grateful to Ari and his firm for their support of the Family Law Section!  If you would like to become a section sponsor, please visit familylawfla.org/get-involved/sponsors/.

National Day of Tolerance and Thanksgiving

By Fritznie Jarbath, Esq. on behalf of the Diversity and Inclusion Committee

National Day of Tolerance and Thanksgiving is a perfect reminder for us to pause and reflect on two values that can make a real difference in family law: tolerance and gratitude. In a field where emotions and conflicts often run high, these values are like a breath of fresh air.

Tolerance isn’t just about accepting differences—it’s about really understanding them. Every day, we work with clients who bring their own stories, beliefs, and experiences to the table. By taking the time to listen and learn, we create a space where people feel heard and respected. This makes a huge difference, not only for our clients but also for the way we approach our work.

Thanksgiving reminds us to be grateful for the trust our clients place in us, even during some of the toughest moments in their lives. It’s also a chance to appreciate how these experiences allow us to grow as advocates and as people. Each client’s story adds a new layer of understanding to our practice, making us better at what we do.

Let’s take this day as a reminder that tolerance and gratitude aren’t just for today—they’re values we can bring into every interaction, every case, and every moment. By keeping an open mind and a thankful heart, we’re building a family law community that’s more inclusive, compassionate, and connected.

Audited Financial Statements in Divorce Cases – The End-All Be-All?

By Jason Soman, CPA/ABC, ASA, CFE, CDFA®

The short answer is no.

You'll often see the business-owning spouse (and their professionals) in a divorce hiding behind the fact that the financials are "audited", usually to imply that they should be relied upon without question.

Here's why, as a family lawyer, you shouldn't necessarily buy that argument…

Financial statement “audits” are prepared by companies with the help of an external CPA firm, to provide "reasonable assurance" that a set of financials are free of "material" misstatement and present fairly under relevant accounting standards.[1] Audited financial statements are typically prepared for purposes of sharing with creditors and investors, but not for divorce or business valuation purposes. 

Audited financial statements DO NOT:

• Specifically investigate fraud or wrongdoing.
• Assume responsibility for preparation – that rests with management (often the litigant)
• Assure completeness – i.e., that $10 charge to an undisclosed Swiss bank account likely falls under the threshold of being "material”
• Provide for the nature and purpose of certain transactions - i.e., travel and entertainment expenses may be accurate but may not reflect the proper level of income to be used in valuation or support calculations.

Since audited financial statements are not prepared for divorce or business valuation purposes, it is crucial that you do not waive your right to “look under the hood” and request further discovery, as I’ve seen the following contained in audited financials:

• Personal expenses
• Non-existent assets
• Undervalued assets
• Undisclosed bank accounts
• Non-recurring income and expenses

In conclusion, while audited financial statements can provide valuable insights, they are not designed for divorce or business valuation purposes. Therefore, it’s crucial to exercise due diligence and seek further discovery when necessary, ensuring a fair and equitable resolution in divorce cases.

Jason Soman, CPA/ABV, ASA, CFE, CDFA® is a Partner at Soman Stewart Business Valuation & Forensic CPAs in Boca Raton, Florida. Mr. Soman specializes in advising legal counsel and clients on issues relating to business valuation, spousal support, and other financial forensic issues in divorce matters. Learn more about Mr. Soman and his firm at www.ssforensics.com.

[1] AICPA. (2021). AU-C Section 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Generally Accepted Auditing Standards.

Staying Grounded During the Holidays: Combatting Burnout for Family Law Attorneys

By Beatriz "Bettie" Collazo Alicea, Esq. on behalf of the Health and Wellness Committee

By the time you’re reading this, odds are you've already heard Mariah Carey’s “All I Want for Christmas Is You” at least once — a surefire sign the holiday season has arrived. For most, it’s a time for celebrations, sparkly lights, and reconnecting with loved ones. But for family law attorneys, it can also bring a hefty dose of stress, with an influx of emotionally charged cases, holiday-time disputes, and, of course, our own holiday to-do lists.

Burnout is a well-known pitfall in family law, where emotional intensity is just part of the job. When you add clients' high-stakes holiday conflicts, shorter daylight hours, a packed social calendar, and extra financial stressors to the mix, you’ve got the ultimate burnout recipe. The good news? A few smart, mindful strategies can help you hold on to your well-being and find balance, even during this bustling season. Here’s how to stay merry — or at least maintain your sanity — as the holidays approach:

• Plan Ahead for the Holidays: Clear your mind and calendar by delegating work and personal tasks. Getting organized early saves you from last-minute scrambling, leaving more room for festive fun (or some quiet time).
• Set Boundaries Like a Pro: Communicate your working hours beforehand to avoid those late-evening emails or last-minute client requests. This lets you enjoy holiday festivities without a constant mental tug back to work.
• Master the Art of Saying “No”: Politely decline new cases or obligations that stretch your capacity. Prioritizing what’s already on your plate lets you focus on quality and gives you breathing room for personal time.
• Schedule Self-Care Like a Court Date: Put your well-being on the calendar. Whether it’s a workout, a hobby, or a quiet moment alone, treat it as a must, not a maybe.
• Take Small Breaks to Recharge: Quick, frequent breaks — a coffee or a brisk walk — are a great way to avoid burnout. These mini-recharges keep you focused and productive.
• Practice a Little Gratitude: A simple gratitude practice helps shift your mindset during stressful times. Reflecting on what’s going well can keep you centered on what matters most.
• Use the Family Lawyer’s Helpline: The Florida Lawyers Helpline (1-833-351-9355) is a confidential service that connects Florida Bar members with professional counselors who may refer you for up to five free counseling sessions per year.

With these strategies, family law attorneys can take on the holiday season with less stress, more balance, and enough energy to tackle whatever personal and professional responsibilities the season brings!

Tech Tip: Using Snippet Tools to Save Time on Repetitive Text

By Michael Mendoza, Esq.

Family law attorneys often find themselves typing the same phrases, instructions, or responses repeatedly—whether it’s directions to the courthouse, instructions for document preparation, or boilerplate language for emails or time entries. Snippet tools like TextExpander, Typinator, or PhraseExpress can save significant time and ensure uniformity by letting attorneys create shortcuts for frequently used text.

Snippet tools work by assigning short abbreviations to larger blocks of text. For example, typing “;disclosure” could automatically expand to a detailed message outlining the steps for submitting financial disclosures. These tools can also be customized for entire phrases, email templates, or standard clauses in legal documents, providing a quick and error-free way to input common text.

Beyond text, some snippet tools support dynamic content, allowing you to insert client names, dates, or case numbers automatically, tailoring each message while still saving time. This level of customization is especially useful in family law, where case details are unique but workflows are repetitive.

By reducing repetitive typing, snippet tools allow family law attorneys and their teams to focus more on substantive work and client interactions, rather than on administrative details. Not only does this improve efficiency, but it also minimizes the risk of errors in routine communications.

Using snippet tools can streamline daily tasks, reduce response times, and enhance consistency, making them a valuable asset for busy family law attorneys looking to optimize their time.

Case Law Update

Frank v. Frank, 49 Fla. L. Weekly D1991a (October 2, 2024)

By Reuben A. Doupé, Esq.

The Fourth District, in Frank v. Frank, took the uncommon action of issuing an opinion for an affirmance. In Frank, the husband, I’ll call him Ferdinand, raised three issues on appeal, and the final judgment was affirmed on all three. 

First and foremost, in response to all three issues, the Fourth District commented that no transcript was provided; the first issue being denied entirely on this basis. As I learned many years ago at a very special CLE presentation, ALWAYS GET A COURT REPORTER, and if you have a court reporter - order the transcript for your appeal.

This opinion also includes an interesting discussion of the minor child’s dependency tax exemption. Ferdinand alleged error in the Final Judgment for the court’s failure to distribute the child tax credit and dependency status between the parties. The Fourth held that the assignment of the dependency exemption is not legally required in this situation. Federal tax laws apply to everyone, and the tax laws themselves create a presumption that a custodial parent will be entitled to claim the child. See Harris v. Harris, 760 So.2d 152, 153 (Fla. 2d DCA 2000). It is not necessary for the final judgment, then, to say anything on the issue unless the trial court wishes to provide the status to the noncustodial parent. Also, when the court makes such an order, it must be “conditioned on the former spouse being current with support payments.” Salazar v. Salazar, 976 So. 2d 1155, 1158 (Fla. 4th DCA 2008). The Fourt District, recognizes, however, that there may be a factual situation which would require a court to designate the exemption, for example if the parties still resided together; and practically speaking in an equal timesharing case such designation may be required. 

Dwight v. Dwight, 2024 WL 4521668 (Fla. 5th DCA 2024)

By Cash A. Eaton, Esq.

This month’s summary discusses what to me seems an unobtainable goal: retirement.

Dwight, from the Fifth District, is a post-judgment action seeking a downward modification of the Former Husband’s alimony obligation. The Former Husband’s supplemental petition alleged that the Former Husband had sold his business and retired. Accordingly, his monthly gross income reduced to approximately $3,900 per month. Therefore, he was unable to pay his $7,500 per month alimony.

At trial, the Former Wife did not argue that the Former Husband's retirement was unreasonable, nor did she challenge that his retirement resulted in a substantial, material, and permanent change in his financial circumstances. Instead, she argued that his retirement was contemplated at the time they entered into the MSA, thereby disqualifying retirement as a basis for modification. The trial court ruled that the Former Husband's retirement was considered, contemplated, and accounted for in the MSA thereby eliminating that change in circumstances as a basis for his petition for modification. The Former Husband appealed.

The Appellate Court found that the parties’ MSA mentioned the possibility of the Former Husband’s future retirement. However, it did not “contemplate” his retirement, which would preclude it as a basis for modification. The Fifth District reasoned that the trial court’s analysis should NOT focus on whether an event is “foreseeable”. The appropriate analysis is whether the parties “accounted for,” “contemplated, considered and factored in” a party’s retirement.

In the present matter, the MSA did not “account for” or “factor in” the Former Husband’s retirement. The MSA merely recognized that it may occur in the future. Therefore, the trial court’s finding that the Former Husband was barred from a modification based on his retirement was erroneous. Accordingly, the final judgment was reversed and remanded.

Giacomaro v. Brossia, 4D2024-0824, (Fla. 4th DCA Oct. 16, 2024).

By Ronald H. Kauffman, Esq.

In this paternity case, the child relocated from Michigan to Florida with the mother when she was an infant. The child continued to live in Florida with the mother for nearly six years. During this time, the father continued to live in Michigan.

The Final Judgment awarded majority timesharing with the father in Michigan, but declined to remove the child until she completed the school year. The court didn’t address the relocation factors, only the best interest factors in F.S. §61.13.

The mother appealed. The District Court reversed. The trial court was found not to have given the domestic violence injunction against the Father weight, reasoning the mother weaponized the legal system to try to gain advantage, not because of any legitimate fear.

The District Court also found the trial court's decision was based on speculation: (1) the father would be able to rely on friends and family to transport his daughter until his driver's license was reinstated, and that he’d maintain a home free from substance abuse even though he had three prior DUIs and his girlfriend admitted the father usually drinks three or four beers on an average night, but sometimes as much as a six-pack in one sitting and smokes pot. Also, the father’s home was in disrepair with tools lying on the floor and a dirty and empty refrigerator. All of which undermined the notion that the father would be able to care for the child as the primary caregiver.

Although the court didn’t explicitly state that the timesharing determination was a sanction for the mother's recalcitrant conduct, the conclusion was that the trial court abused its discretion having placed so much weight on the mother's conduct regarding the father's exercise of his timesharing, given the scarcity of testimony evaluating the child's best interests regarding the change of majority timesharing.