The Forensic Accountants at WithumSmith+Brown (WS+B), Certified Public Accountants and Consultants, can help simplify the complex matters.

The divorce process can be long, complicated and emotionally draining. At Withum Smith+Brown (WS+B), we pride ourselves on our ability to combine technical competence and compassionate understanding throughout this troublesome time.

Members of WS+B's Litigation Services Group represent both husbands and wives, are frequently court-appointed by family court judges, and have testified throughout the state of New Jersey. Our litigation team -- one of the largest in New Jersey -- is also frequently agreed-to by attorneys and their clients to help minimize the potentially high legal costs involved in many divorce proceedings.

Our litigation specialists include partners, senior managers and managers located throughout our New Jersey offices. These highly-skilled professionals, most of whom hold advanced degrees and qualifications, have helped rank WS+B among the 40 largest accounting and consulting firms in the country.

WS+B's financial expertise and specialized training will support you at every stage of your divorce. We can help you from the planning stages to the discovery stages and all the way through post-judgment matters. WS+B is a proven winner -- and that is why clients and attorneys want us in their court.

WithumSmith+Brown has one of the largest litigation services groups in New Jersey.

LITIGATION SERVICES GROUP

LAURENCE G. THOMA, JD, CFE, CPA/ABV, DABFA
Partner
Director Of Litigation/Valuation/Law Firm Support Services

arry is a partner in the firm's Red Bank office and is the Director of WS+B's Firm Litigation/Valuation/Forensic Accounting Services Division. In this capacity, he has been appointed to value various business and professional interests, determine family assets and disposable income, and assist in the pre-trial settlement process. His services also include various forensic and investigative accounting matters as well as developing and making damage calculations and providing expert testimony. Previously, Larry's client relationships included all aspects of corporate, individual and fiduciary accounting and tax planning.

Larry was formerly with Eisner & Lubin CPA's and Touche Ross & Co. in NYC, among several other partnerships in his 35 years of experience. In addition, he has represented and assisted numerous clients, both plaintiffs and defendants, including entrepreneurs, executives and various professionals. He is also actively involved in the combining of various business enterprises (mergers and acquisitions) as well as splitting them up (liquidations and dissolutions). Larry frequently lectures for the New Jersey State Society of CPA's, the American Academy of Matrimonial Lawyers (AAML), the New Jersey Institute of Continuing Legal Education (NJ-ICLE), the New Jersey Judicial College and the Academy of Continuing Professional Education.

Larry is a graduate of Bernard M. Baruch School of Business, City University of New York, where he earned his B.B.A. in Accounting. He earned his Juris Doctor (JD/Law Degree) at Fordham University School of Law. Larry is a member of the American Institute of Certified Public Accountants (AICPA), as well as the New Jersey Society of Certified Public Accountants (NJSCPA) and the New York State Society of Certified Public Accountants (NYSSCPA). Larry is a Certified Fraud Examiner (CFE) and is Accredited in Business Valuation (ABV) by the AICPA. He is a Diplomat of the American Board of Forensic Accounting (DABFA). Larry is also a member of the American and New York State Bar Associations, the Association of Trial Lawyers of America, the Institute of Business Appraisers, Inc., and has been registered as a Life Member of the National Registry of Who's Who.

Locally, Larry is on the Executive Board and treasurer of CPC Human Services, the holding company for CPC Behavioral Healthcare and the CPC Foundation. He is the treasurer for the Count Basie Theater in Red Bank, and is on their board of directors and executive committee. Larry has also been a Rotarian for almost 30 years.

THOMAS J. HOBERMAN, CPA/ABV, CVA
Partner
Director of Litigation/Valuation/Forensic Accounting Services (Princeton)

Tom manages the Litigation and Valuation Services Unit at the Princeton office of WithumSmith+Brown. He is a certified public accountant (New Jersey) accredited in business valuations and he is a certified valuation analyst.

Tom has provided forensic accounting and business valuation services to Federal and New Jersey courts, attorneys, corporations, and individuals. These engagements have included investigations pertaining to business and contract litigation, analysis of claimed economic losses, due diligence services for mergers and acquisitions, and divorce litigation. Tom also has extensive experience conducting financial investigations to uncover fraud and embezzlement schemes, quantify damages and assess internal control weaknesses.

Tom was the Plaintiff's expert in the New Jersey oppressed shareholder case Balsamides et al v Protameen Chamicals, et al, wherein the Supreme Court upheld his discount for lack of marketability. The Balsamides decision, along with the Larson Wheaton decision, served as the framework for the appellate Court's 2002 decision in the matrimonial matter Brown v Brown.

Tom is a graduate of the University of Maryland where he earned his bachelor's degree in accounting. He is a member of the American Institute of Certified Public Accountants (AICPA), the New Jersey Society of Certified Public Accountants (NJSCPA), the Association of Certified Fraud Examiners, the Institute of Business Appraisers and the National Association of Certified Valuation Analysts.

RANDALL M. PAULIKENS, CPA/ABV, DABFA
Partner
Director of Litigation/Valuation/Forensic Accounting Services (Red Bank)

Randy is the partner charged with managing the firm's Red Bank office Litigation, Valuation and Forensic Accounting Services Unit. He has over 20 years of public accounting experience including business valuation, taxation, litigation support and consulting. He has provided consultation services for various business mergers and acquisitions. This includes valuation of the entities involved, developing compensation agreements, and legal structure, as well as financial feasibility analysis.

Randy has also performed all phases of litigation support including lost profits calculations, bankruptcies, forensic accounting, matrimonial accounting, wrongful death calculations, business valuations, and discovery. He has many years of traditional accounting experience including the taxation and reporting for closely-held businesses, with a concentration on professional practices, real estate syndications, insurance agencies, and national franchise/renter computer equipment.

JOHN J. O'DONNELL, CPA, CFE, CVA, DABFA
Partner
Director of Business Investigations (Princeton)

Jack manages the Business Investigations Unit at the Princeton office of WithumSmith+Brown. He is a Certified Public Accountant, Certified Fraud Examiner, Certified Valuation Analyst and Diplomat of the American Board of Forensic Accounting. For over 20 years, Jack has provided forensic accounting services to attorneys, corporations, insurance companies and to agencies of the U.S. Government, county, and local municipalities.  These engagements have included investigations pertaining to business and contract litigation, analysis of claimed economic losses, due diligence services for mergers and acquisitions, royalty audits, bankruptcy related services and business valuations. Jack also has extensive experience conducting financial investigations to uncover fraud and embezzlement schemes, quantify damages and assess internal control weaknesses.  Prior to joining WS+B, Jack was associated with a nationally recognized forensic accounting firm located in Philadelphia, PA.

Jack is a graduate of La Salle University in Philadelphia where he earned his BS in Accounting and Finance. Jack is a member of the American Institute of Certified Public Accountants (AICPA) and a member of the Management Consulting Services Section of the AICPA.  Jack is a member of the Pennsylvania Institute of Certified Public Accountants (PICPA), a fellow in the New Jersey Society of Certified Public Accountants (NJSCPA), a member of the Association of Certified Fraud Examiners, a member of the National Association of Certified Valuation Analysts (NACVA) as well as a Diplomate of the American Board of Forensic Accounting.  Jack is also a member of The Turnaround Management Association and The American Bankruptcy Institute.

Jack has conducted investigations on behalf of the following organizations:

• U.S. State & Defense Departments
• The office of the New Jersey Attorney General
• Several District Attorneys
• Many Financial Institutions and Insurance Companies as well as the Democratic National Committee

Most recently, Jack has been assisting the court appointed Receiver for a group of major NJ companies to unravel a complex $70 million ponzi scheme.

Based in our Red Bank office, Rob is a manager in the firm's Litigation Support Group. He has over 14 years of experience in investment and commercial banking. Prior to joining WS+B, Rob spent three years in the forensic accounting field working in the areas of matrimonial/divorce litigation, oppressed shareholder/commercial litigation, economic damage assessment and business valuation.

A graduate of Muhlenberg College, Allentown, PA, Rob earned a bachelor's degree in business administration. He also earned a master's degree in accounting and finance from Fordham University, Bronx, NY. Rob is a Certified Public Accountant and a Certified Fraud Examiner (CFE). He serves as treasurer for St. John's Episcopal Church in Little Silver, NJ.  

Noël is a Manager in the Litigation Support Group in the firm's Princeton office. Previously, she worked for Schaeffer, Lamont & Associates in Skillman, which merged into WithumSmith+Brown in October of 2001. She has also worked for the accounting firms of Manuel S. Newman & Company in West Trenton, and R.D. Hunter & Company in Princeton.

Noël has more than ten years experience providing auditing, accounting and tax services to both individuals and businesses. She also has five years experience working in the accounting department of a major insurance company in the tri-state area. Currently, she specializes in litigation support services including due diligence services for mergers and acquisitions, bankruptcy related services, shareholder disputes, business valuations of closely held companies, marital dissolution services and forensic accounting services to attorneys and corporations.

Noël holds a bachelor's degree in accounting from Trenton State College (The College of New Jersey), where she graduated from the college honors program. She is a Certified Public Accountant in the State of New Jersey and is a member of both the American Institute of Certified Public Accountants (AICPA) and the New Jersey Society of Certified Public Accountants (NJSCPA). Noël is also licensed as a Certified Valuation Analyst (CVA), an accreditation awarded by the National Association of Certified Valuation Analysts. In addition, she is a member of the Association of Certified Fraud Examiners (ACFE) and is currently pursuing her license as a Certified Fraud Examiner.

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WithumSmith+Brown
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Laurence Thoma has written the following articles and faqs:

Articles:

• Tracing Exempt or Immune Assets for Purposes of Equitable Distribution and Related Transmutation Issues.

FAQs:

• "I am not certain that my lawyer has a good handle on the financial aspects of my divorce. What should I do?"
• "Is there any way of structuring support payments to lower my taxes?"
• "How should we deal with our marital debt? We owe more than we own, and I don't want to end up holding the bag because I earn more than my spouse."

Noël J. Capuano has written the following articles and faqs: