600 E. Granger Road, 2nd Floor, Cleveland, Ohio 44131      Phone: (216) 661-6626       Fax: (888)236-4907        Email: lastovka@valueohio.com
Valuation & Litigation Consulting, LLC
Terri A. Lastovka CPA, JD, ASA
   
   
Articles & Publications
Valuation Observations
 
Short Sale – The New Exit Strategy?
Vol. 9, No. 10
 
Front-Loading Alimony
Vol. 8, No. 10
 
Interesting Changes With the IRS
Vol. 8, No. 8
 
Allocation of Tax Refunds
Vol. 8, No. 1
 
Appreciation Allocation  Marital versus Separate
Vol. 7, No. 8
 
Is it Really a Business?  …or Just a Hobby?
Vol. 7, No. 7
 
Family Support – Dead or Alive?
Vol. 7, No. 6
 
Pick Your Poison  Income Averaging v. Nonrecurring
Vol. 7, No. 5
 
Legal Fees – Are they Deductible?
Vol. 7, No. 4
 
Social Security Benefits  Income versus Assets
Vol. 7, No. 3
 
Is Your Appraiser Qualified?
Vol. 7, No. 2
 
Dependency Exemptions  Don’t lose the benefit
Vol. 7, No. 1
 
Can You Trace It?  Dust off those Boxes
Vol. 6, No. 12
 
Looking for Something?  Forensics and Family Law
Vol. 6, No. 11
 
Property Division – At a Later Date  Who is Responsible for the Taxes?
Vol. 6, No. 10
 
State Law v. Federal Law
Vol. 6, No. 9
 
The Merits of Arbitration in Family Law
Vol. 6, No. 8
 
Is it Really a Loan?  Shareholder Loan v. Equity
Vol. 6, No. 7
 
Tax Fraud
Vol. 6, No. 6
 
Too Much Income  High Income Cases – Child Support
Vol. 6, No. 5
 
Invisible Income  Unexercised Stock Options
Vol. 6, No. 4
 
Stock Options Transferred Pursuant to Divorce – Revisited
Vol. 6, No. 3
 
Not to be Overlooked – Tax Credits
Vol. 6, No. 2
 
The Soon to be Divorced, The Newly Divorced, and Tax Returns
Vol. 6, No. 1
 
Income – Do Tax Returns Tell All?  Part 2
Vol. 5, No. 12
 
Income – Do Tax Returns Tell All?  Part 1
Vol. 5, No. 11
 
Co-Tenancies and the Fractional Interest Discount
Vol. 5, No. 9
 
Tax Relief for an “Innocent Spouse”
Vol. 5, No. 8
 
Special Use Valuation of Real Estate upon Death
Vol. 5, No. 7
 
Restrictive Agreements and Value
Vol. 5, No. 6
 
Stock Options and Divorce
Vol. 5, No. 5
 
Spending Money from a Qualified Plan without the 10% penalty
Vol. 5, No. 4
 
Are You (or your clients) Wearing Too Many Hats?
Vol. 5, No. 3
 
Wealth Protection and Transfer – and Save Taxes Too?
Vol. 5, No. 2
 
Expert Witness v. Consultant
Vol. 5, No. 1
 
How do you Select a Business Valuation Expert?
Vol. 4, No. 12
 
Finding the Right Value for the Situation
Vol. 4, No. 11
 
Situations that Require a Business Valuation
Vol. 4, No. 10

Publications
 
“Dependency Exemptions – Who is Entitled Bar Journal of the Cleveland Metropolitan Bar Association
February 2010, Vol. 2 No. 7
 
“Family Support – Dead or Alive Domestic Relations Journal of Ohio
July/August 2007, Volume 19, Issue 4
 
“Legal Fees – Are They Deductible Domestic Relations Journal of Ohio
May/June 2007, Volume 19, Issue 3
 
“Can You Trace It? Dust off those boxes” Domestic Relations Journal of Ohio
January/February 2007, Volume 19, Issue 1
 
“Invisible Income” Domestic Relations Journal of Ohio
May/June 2006 Volume 18, Issue 3
 
“Appraising a business – Ethics and Standards are in the Mix” Business Law Today
January/February 2006, Volume 15, No. 3
 
“Tax Relief for an Innocent Spouse” Domestic Relations Journal of Ohio
July/August 2005, Volume 17, Issue 4
 
“Equitable Division in Ohio: The business portion of property settlements Domestic Relations Journal of Ohio
September/October 2004, Volume 16, Issue 5
 
“Stock Options and Divorce” Law and Fact
September 2000