“Suspicious-minded folk (sound familiar?) may find it highly coincidental that a couple’s net worth often seems to diminish (or disappear) in proximity to a filing for divorce. In our experience, such alleged diminishment can be facilitated through the use of shell companies, offshore accounts, and other legal but often nefariously-used financial vehicles. For an extreme, but actual, example of how a wealthy businessman used shell companies and offshore accounts in his attempts to hide $400 million during his divorce, click on the link below.”
http://www.nytimes.com/2016/11/30/magazine/how-to-hide-400-million.html?mwrsm=Email
