James M. Fitzgerald Tax Senior Manager, Deloitte & Touche LLP (415) 783-5591 jafitzgerald@deloitte.com Jim has over 10 years of professional experience in tax and accounting practices. In addition to income tax planning and compliance services to high net worth individuals and business entities, his specialty is divorce taxation and divorce financial planning. Jim has extensive experience with divorce taxation matters as it pertains to property settlements and spousal support planning. As one of the Firm's national specialists in divorce, Jim has been involved with several divorce consulting matters throughout the country. Jim holds the designations of Certified Public Accountant (CPA) and Certified Divorce Planner (CDP). Professional Affiliations Member, California Society of Certified Public Accountants Member, California Society of CPA Family Law Section Member, Institute of Certified Divorce Planners Member, American Institute of Certified Public Accountants Associate Member, American Bar Association Family Law Section Education MBA, Santa Clara University BA, Economics, University of Georgia Workshop : Treatment of Options After Death and Divorce