Why Forensic Accounting Matters in Divorce
Divorce cases often center on money—its existence, movement, and use. While parties are required to submit financial affidavits, those disclosures are not always complete or accurate. Assets may be hidden, income understated, or funds dissipated. In high-net-worth and complex cases, attorneys need more than standard accounting support—they need forensic accounting expertise that can uncover the truth.
RSA Risk Management & Investigations, PLLC provides that expertise. Unlike traditional firms, RSA stands for Retired Special Agents. Our team is composed of former IRS Criminal Investigation, FBI, and Secret Service agents who apply federal-level investigative skillsets to marital law cases.
Lifestyle Analysis
A lifestyle analysis compares reported income with actual spending and asset acquisitions. By analyzing bank records, credit card accounts, and loan documents, RSA determines whether a spouse’s claimed income aligns with their lifestyle.
Using advanced data analytics, RSA can break spending into detailed categories to reveal:
Amounts spent on a paramour (travel, gifts, hotels, restaurants)
Dissipative spending on gambling, luxury goods, or speculative investments
Cash withdrawals inconsistent with reported income
Significant payments to family members, shell entities, or undisclosed accounts
These insights can support or rebut claims for spousal maintenance, quantify dissipation, and establish the true standard of living during the marriage.
The RSA Difference
RSA’s strength lies in our investigative roots. Our retired federal agents bring decades of experience in forensic accounting, financial crime investigations, and courtroom testimony. We combine that background with modern tools—including blockchain tracing and advanced analytics—to deliver results that withstand scrutiny.
What sets us apart:
- Federal-level investigative training
- Data analytics capabilities for lifestyle and dissipation analysis
- Court-tested methodologies under Rule 702
- Collaboration with attorneys to strengthen discovery and trial preparation
Tracking and Tracing Assets
When spouses attempt to conceal or transfer property, RSA uses investigative tracing techniques to follow funds across multiple accounts and entities.
We examine:
Bank and brokerage statements
Real property records and mortgage histories
Loan applications and personal guarantees
Wire transfers, cashier’s checks, and ACH transactions
Business records and shareholder distributions
Tracing establishes not just where assets went, but whether transfers were legitimate or designed to hide marital property.
Cryptocurrency Investigations
Cryptocurrency is now a common vehicle for concealment in divorce cases. Many spouses omit these holdings from financial affidavits, assuming they are untraceable.
RSA specializes in:
Identifying wallets and exchange accounts
Tracing blockchain transactions across exchanges, mixers, and cross-chain bridges
Reconstructing profit-and-loss statements from trades
Linking crypto outflows to the purchase of real-world assets
Directing subpoenas to exchanges and custodians for disclosure
Our blockchain analysis ensures that digital assets are not overlooked in property division or support calculations.
Hidden Assets and Non-Disclosure
Spouses may underreport income, move money through businesses, or omit significant accounts. RSA employs both investigative techniques and data-driven analysis to uncover hidden assets, including:
Public records searches for real estate, vehicles, and corporate entities
Tax return reviews for unreported income streams
Credit report analysis to identify undisclosed accounts or debts
OSINT (open-source intelligence) research for overlooked holdings
Expenditure analysis to reveal asset purchases not reflected in disclosures
By cross-checking affidavits with independent evidence, RSA identifies inconsistencies that can shift the course of litigation.
Data Analytics for Dissipation of Assets
RSA leverages forensic data analytics to reconstruct how marital funds were spent and whether dissipation occurred. We classify expenditures by category and timeframe, highlighting:
Paramour spending – hotels, restaurants, travel, jewelry, or luxury gifts associated with an undisclosed relationship
Gambling losses – casinos, online gaming platforms, and betting services
Substance abuse – liquor stores, excessive cash withdrawals, or related patterns
Luxury acquisitions – vehicles, art, collectibles, or high-end retail inconsistent with marital lifestyle
Business diversion – personal expenses run through business accounts
Our findings provide attorneys with evidence that can be use
Working with Attorneys and Discovery
RSA partners with counsel to focus discovery efforts and maximize results. The team identifies discovery gaps and inconsistencies, drafts targeted subpoenas and requests for production, and prioritizes which records will provide the strongest financial insights. They also prepare court-ready schedules, charts, and flow-of-funds diagrams, while supporting deposition and cross-examination strategies. Their role extends beyond analyzing data—they align findings with legal objectives to strengthen the overall case strategy.
Expert Testimony and Litigation Support
RSA provides expert witness testimony in marital law cases. We translate complex financial records into clear, understandable findings for the court.
Our services include:
- Testimony on asset tracing, lifestyle analysis, dissipation, and valuation
- Reports that comply with Rule 26 disclosure requirements
- Exhibits and demonstratives such as flow charts and transaction summaries
- Support for attorneys in presenting financial findings at trial
Engage Early for Best Results
The earlier forensic accountants are engaged, the more effectively assets can be preserved, analyzed, and traced. Whether your case involves cryptocurrency, paramour spending, or undisclosed business interests, RSA provides the clarity attorneys and clients need to move forward.
Get To Know Us
Meet Your Dream Team
Stuart G. Berman
Principal and Co-Founder
Stuart G. Berman CFE, PSP, CAMS, is the Principal and Co-Founder of RSA Risk Management & Investigations, PLLC. Prior to co-founding RSA, Stuart was an award-winning Special Agent In Charge where he supervised the regional criminal, civil and administrative investigative program, encompassing six Midwestern states and 12 judicial districts.
Michael De Meo, MAFF
Principal and Co-Founder
Michael De Meo, Principal and Co-Founder of RSA Risk Management & Investigations. Prior to co-founding RSA Michael was a Senior Special Agent with the General Services Administration (GSA), Office of Inspector General (OIG). Michael’s record is one of consistent accomplishments in leadership and investigations. Michael has led several multi agency criminal and civil investigations.
Denise Dohanic
Director
Denise has 26 years of federal service with U.S. Pretrial Services and U.S. Probation in the districts of Colorado and Arizona. She has served as a supervisor, contract services officer, program development coordinator, and line officer. As a pre-trial/probation officer, Denise supervised pretrial defendants, probation and post conviction offenders.