Identifying, Classifying & Valuing Complex Assets for Distribution in Divorce

Charles Wilhoite, Managing Director | Citizens Financial Group, Inc

Charles Wilhoite is a Managing Director at Willamette Management Associates and the national director of the firm’s tax-exempt entity and health care services practice. His work spans valuation and forensic assignments including business and stock valuations, economic damages calculations, forensic accounting analyses, gift and estate tax valuations, ESOP-related studies, M&A valuations, purchase price allocations, and high-wealth marital dissolution property division, and he has testified nationally on damages, tax-related issues, and valuation issues.

Education & Credentials

• He holds a B.S. in Accounting and a B.S. in Finance from Arizona State University, and his professional credentials include CPA, ABV, CFF, ASA (Business Valuation), CMA, CFM, CGMA, CBA, CVA, and CFE, among those listed in his firm biography.

Recognition & Leadership

• His biography highlights leadership such as serving as conference chairperson for the American Society of Appraisers’ 20th Annual Advanced Business Valuation Conference and serving on the AICPA ABV Credentialing Committee (with prior service on other valuation/forensics-related committees).

Professional Involvement

• He is listed as a member of professional organizations including the Oregon Society of CPAs, the ESOP Association, the American Health Law Association, and the National Association of Corporate Directors, reflecting ongoing engagement across valuation, governance, and industry communities.

Experience

• Before joining Willamette Management Associates, he was a senior auditor at KPMG with audit experience across industries including banking/financial institutions, health care, manufacturing/construction, real estate, and retail; his valuation experience also includes extensive work with intangible assets and industry-focused analyses across construction, financial services, forest products, manufacturing, professional/medical services, retail, and technology.

Jad Greifer, Co-Chair | Cohen Clair Lans Greider & Simpson LLP

Jad Greifer is a senior matrimonial attorney and firm leader at Cohen Clair Lans Greifer & Simpson LLP, where he was elevated to serve as co-Chair in 2023. He is recognized for his work in complex family-law matters and has received national/industry recognition, including being selected by Corporate LiveWire as New York City Divorce Lawyer of the Year (2014 & 2015). He earned his J.D., cum laude, from Harvard Law School (1995) and his B.A., cum laude, from Emory University (1992), where he was elected Phi Beta Kappa.

Education & Credentials

• He graduated cum laude from Harvard Law School (1995) and was elected Phi Beta Kappa at Emory University (1992).

Recognition & Leadership

• He has received Martindale-Hubbell’s highest peer ratings for legal ability and ethical standards and has been regularly selected as a Super Lawyer; he has also been ranked among New York’s “Best Lawyers” and recognized by Chambers & Partners in the family law/high net worth space.

Professional Involvement

• His professional contributions include authoring articles and lecturing to the matrimonial bar on issues of interest to practitioners.

Experience

• Before the current firm structure, he founded Clair, Greifer LLP with Bernard Clair in September 2004, and his practice has long focused on high-value marital estates, settlement strategy, and litigation advocacy when resolution is not achievable.

Shannon Rogers Simpson, Co-Chair and Managing Partner | Cohen Clair Lans Greifer & Simpson LLP

Shannon Rogers Simpson is the firm’s Managing Partner and an experienced trial lawyer who practices in all areas of matrimonial and family law. Her work includes custody, visitation, and support issues; valuation and equitable distribution of marital assets; and the negotiation and drafting of prenuptial, postnuptial, and separation agreements. She has negotiated successful settlements, guided clients through mediation, and when necessary litigated complicated financial and custody matters through trial, including matters that have drawn national and international attention.

Education & Credentials

• She earned her J.D. from the University of Virginia School of Law (2002) and her B.A. from the University of Virginia (1996), with undergraduate study in English literature and neuroscience.

Recognition & Leadership

• Shannon is recognized by Chambers in Family/Matrimonial: High Net Worth – New York and has been selected to Super Lawyers (2015–present), reflecting consistent external recognition of her matrimonial practice.

Professional Involvement

• She is a Fellow of the American Academy of Matrimonial Lawyers, a member of the New York State Bar Association (Family Law Section), and an active participant in the New York Women’s Bar Association Pro Bono Matrimonial Law Project; she has also served on the Matrimonial Committee of the New York City Bar Association.

Experience

• Her experience includes negotiating successful settlements, guiding clients through mediation, and litigating complex financial and custody matters through trial, including matters that have drawn national and international attention.

I. Asset Identification in Divorce: Identify Complex Assets, Gather the Right Information Early, and Assess How Title and Control Affect What’s Actually in the Marital Estate | 1:00pm – 1:30pm

This segment shows attorneys how to surface the full marital estate, especially high-value and non-obvious assets, before the case’s leverage calcifies. You’ll learn what information to collect early, how to follow control and cash flow to what actually exists, and why “title” is often a starting point rather than the answer. The focus is on building an asset map that is complete enough to drive strategy, discovery, and settlement from day one.

II. Asset Classification (Marital/Separate/Hybrid): Apply Clear Frameworks to Determine Whether Each Asset Is Marital, Separate, or Mixed, including How to Handle Tracing and Commingling Issues | 1:30pm – 2:00pm

Attorneys will work through a practical framework for determining whether property is marital, separate, or a hybrid interest that requires apportionment. The discussion emphasizes how real-world facts, timing, source of funds, and conduct during the marriage, reshape classification outcomes even when documents look clean. You’ll also learn how to handle tracing and commingling problems in a way that preserves arguments and minimizes avoidable evidentiary gaps.

Break | 2:00pm – 2:10pm

III. Valuation Strategy for Complex Assets: Select Defensible Valuation Methodologies, Address Key Assumptions, and Evaluate Any Applicable Discounts or Adjustments While Anticipating Challenges from the Other Side | 2:10pm – 2:40pm

This portion equips counsel to choose valuation approaches that can survive scrutiny and to understand the assumptions that drive the number far more than the math does. Speakers break down how to evaluate methodologies, identify pressure points in inputs and projections, and apply or challenge common discounts and adjustments with credibility. The goal is to help you develop a valuation position that is defensible for trial and persuasive for settlement.

IV. Litigation-Ready Proof and Leverage: Use Targeted Discovery and Depositions to Build a Valuation Record That Supports Settlement Leverage and, if Necessary, a Clear Trial Presentation | 2:40pm – 3:10pm

Attorneys will learn how to turn valuation issues into a disciplined discovery and deposition plan that builds proof instead of just generating paper. The segment focuses on locking down admissions, testing opposing experts, and creating a record that makes your valuation narrative easy for a mediator or judge to accept. You’ll leave with tactics for converting the valuation record into settlement leverage and, when necessary, a clear and compelling trial presentation.