How Moore Marsden Experts Use Decision Trees In Our Reports

Disclaimer: 

The following is informational content explaining decision trees, Moore Marsden, and the relation between the two. Decision trees in Non-Real Estate and Non-Moore Marsden situations may be treated differently. This article only pertains to decision trees in relation to how we perform Moore Marsden calculations regarding Real Estate-related issues. The following should not be interpreted, construed, or applied as legal advice. Nor should the commentary be referenced in legal proceedings and/or drafts. The information contained in this article is for informational purposes only. Please contact legal counsel for information regarding your specific case. 

Navigating Unpredictability with Decision Trees 

Court-issued Judgements can sometimes be unpredictable due to different legal issues, different interpretations of the circumstances, the intent of the Parties, facts available or not available and a host of other issues.  The Moore Marsden Experts know that there can be alternative conclusions, so we use something called Decision Trees in our reports in an effort to help identify those conclusions in order for the Parties or the Courts to be able to make decisions. As we work through your Moore Marsden calculation, we may become aware that there are certain issues that only a ‘trier of fact’ and which legal issues applies, that only a Judge can decide. Moore Marsden Experts can create a decision tree of various scenarios, critical issues presented during case investigation, or alternative legal scenarios. Our tagline is “Accurate and Efficient Calculations” and while our goal is to have numbers that are as accurate as possible, we consider efficiency as well. Which is why we often include these various alternative scenarios in our report. While we may not be able to identify or predict every issue, our decision tree analysis often helps our clients by providing alternative calculations for various possible outcomes. 

Your Moore Marsden Calculation 

As we delve into your Moore Marsden calculation, we work through the chain of title history on your property, which may include publicly recorded documents on a particular property. During this review of title history, we leverage our case experience to identify potential issues that can, in most cases, only be determined by a ‘trier of fact’, i.e., the Court or Judge and that can result in alternative calculations. Although there may be legal issues or facts that we may not be aware of or did not address and could result in different outcomes, we often use decision trees as scenarios in our reports to help to identify and calculate alternative outcomes.   

A Case Example 

One example that could arise that would cause the Moore Marsden Experts to implant decision trees into our report is if there was an interspousal grant deed during marriage. In Family Law, usually for an interspousal grant deed executed during marriage to prevail, it has to meet some criteria. Family code 852 states that it has to be done so by written declaration. Usually, the recorded interspousal deed meets that requirement just on face value. Another criteria is that one spouse cannot be unfairly advantaged over another spouse with the execution of the deed as stated in Family code 721.  

If the interspousal is being contested, if a claim is being made that it is determined that an unfair advantage existed or made under duress, then the Marriage of Bonds could apply as a case precedent. In the Marriage of Bonds (2000), it states that if there is a presumption of unfair advantage, then “the advantaged party bears burden of demonstrating that the agreement was not obtained through undue influence”.    

As Forensic Accountants, we are not a trier of fact to determine if undue influence was present. Both Parties need to present their information before the Court and the Court would determine what the resolution would be given the facts. However, we can provide alternative calculations so the Court has calculations that may support the Courts conclusions. 

The report 

When we draft the report, and it appears that there may be a conflict with a particular document such as the example above, and Family Code or case precedent exists around that issue, we are likely to provide alternative calculations following the decision tree, and in our report, we call them scenarios. The calculation branches off at that critical point, in which we would create several alternative scenarios. Using the example above, we might say that scenario one is called ‘if the interspousal grant deed prevails’ and scenario two would be ‘if the interspousal grant deed does not prevail or apply’.  

How These Alternative Reports Can Help You 

Oftentimes in these more unique circumstances, we will supply a report with various scenarios for several reasons.  

1. We believe that it represents the ‘P’ or ‘Public’ in CPA, to explain facts and issues we are aware of and to provide alternative calculations when it is not up to us to decide the legal issues or facts of the case. 

2. Alternative scenarios can aid legal counsel as to what legal position they take for their client with an estimated outcome.  

3. The report aids the Court or the Clients in their Settlement Conferences.  

4. While we may not have every possible scenario, our reports can often save our clients' money from having to request alternative calculations which are often times already included in the reports.   

Additional Disclosures: 

Remember, the information provided in this article is for informational purposes only and should not be construed as legal advice. Each case is unique, and it is essential to consult with legal counsel to address your specific circumstances.  Often times, legal issues are complex and facts may be disputed or missing.  We are not Attorneys.  We may not identify all the legal issues or facts involved in a case and there may be other calculations that may apply that are not presented in our report.  Often times, the Parties, Attorneys and Opposing Experts could have their own interpretation of the circumstances, legal issues and facts and may have different calculations that the Court may or may not agree with. 

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