In many divorces, one spouse understands the finances while the other is left in the dark. When money is missing, income doesn’t add up, or a business is involved, forensic accounting can play a critical role. In this episode of Divorce at Altitude, Amy Goscha is joined by forensic accountant Doug Cash to discuss when and why forensic accounting becomes essential in a Colorado divorce.

Amy and Doug walk through common financial red flags, explain how forensic accounting differs from business valuation, and discuss how early involvement can save both time and money.

Doug Cash

Doug Cash is a forensic accountant with ID Bailey and a former law enforcement fraud investigator. His background includes decades of experience investigating financial crimes, insurance fraud, and money laundering. Doug now works with attorneys and clients in divorce and litigation matters to trace funds, clarify income, and bring transparency to complex financial situations.

Episode Outline

• Why Financial Imbalances Are Common in Divorce
  How one spouse managing the finances can leave the other vulnerable when divorce begins.
• Forensic Accounting vs. Business Valuation
  The difference between reconstructing financial records and valuing a business based on reported data.
• The Importance of Early Involvement
  Why engaging a forensic accountant early can reduce costs and prevent delays.
• Sworn Financial Statements and Tax Returns
  Why reported income may not reflect reality without reviewing source documents.
• Discovery, Source Documents, and Cost Control
  How focused discovery and original records keep investigations efficient and affordable.
• Credit Reports and Hidden Financial Activity
  How credit reports can uncover undisclosed accounts, loans, and spending.
• Tracing vs. Following Money
  The difference between identifying where money started and where it ultimately went.
• Cryptocurrency and Emerging Challenges
  How digital assets and crypto wallets complicate modern divorce cases.
• Cost-Conscious Forensic Options
  Ways to gain financial clarity without a full forensic engagement.
• Using Forensic Accounting in Mediation and Court
  How clear financial analysis strengthens mediation strategy and trial testimony.

What is Divorce at Altitude?

Ryan Kalamaya and Amy Goscha provide tips and recommendations on issues related to divorce, separation, and co-parenting in Colorado. Ryan and Amy are the founding partners of an innovative and ambitious law firm, Kalamaya | Goscha, that pushes the boundaries to discover new frontiers in family law, personal injuries, and criminal defense in Colorado.

To subscribe to Divorce at Altitude, click here and select your favorite podcast player. To subscribe to Kalamaya | Goscha's YouTube channel where many of the episodes will be posted as videos, click here. If you have additional questions or would like to speak to one of our attorneys, give us a call at 970-429-5784 or email us at info@kalamaya.law.

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DISCLAIMER: THE COMMENTARY AND OPINIONS ON THIS PODCAST IS FOR ENTERTAINMENT AND INFORMATIONAL PURPOSES AND NOT FOR THE PURPOSE OF PROVIDING LEGAL ADVICE. CONTACT AN ATTORNEY IN YOUR STATE OR AREA TO OBTAIN LEGAL ADVICE ON ANY OF THESE ISSUES.

Trusts are often described as “bulletproof” in divorce—but that assumption can be misleading. In this episode of Divorce at Altitude, co-host Ryan Kalamaya is joined by associate attorney Makenzie Ralston to discuss how discretionary trusts are treated in a Colorado divorce.

Ryan and McKenzie explain when a trust may truly be protected, when it can be considered property, and when it may still affect property division, spousal maintenance, or child support—even if it is not divisible. Using common divorce scenarios and Colorado case law, they break down how trust language, trustee discretion, and distribution history can dramatically impact divorce outcomes.

Guest Information: McKenzie Ralston

McKenzie Ralston is an associate attorney at Kalamaya | Goscha with a background in estate planning and tax law. She earned her law degree and Master of Laws in Taxation from the University of Denver Sturm College of Law and focuses on the intersection of trusts, estate planning, and domestic relations.

Episode Outline

What Is a Discretionary Trust?

An overview of trust roles—settlor, trustee, and beneficiary—and how discretionary distribution standards such as health, education, maintenance, and support operate.

Revocable vs. Irrevocable Trusts

Why revocable trusts generally are not property interests for beneficiaries, how irrevocable trusts differ, and when a trust may become relevant in divorce proceedings.

Colorado Case Law on Trusts

A discussion of In re Marriage of Jones and In re Marriage of Balanson, and how courts analyze enforceable rights versus discretionary interests.

Economic Circumstances vs. Property

How a trust may not be property—but still influence property division as an economic circumstance in a divorce.

Trustee Control and Distribution Patterns

Why consistent distributions, beneficiary control, and trustee appointment powers can undermine claims that a trust is fully discretionary.

Trust Distributions as Income

How regular and dependable trust distributions may be included as gross income for spousal maintenance and child support calculations.

Drafting Trusts With Divorce in Mind

How thoughtful trust drafting—spendthrift provisions, independent trustees, divorce-triggered protections, and prenuptial requirements—can prov

What is Divorce at Altitude?

Ryan Kalamaya and Amy Goscha provide tips and recommendations on issues related to divorce, separation, and co-parenting in Colorado. Ryan and Amy are the founding partners of an innovative and ambitious law firm, Kalamaya | Goscha, that pushes the boundaries to discover new frontiers in family law, personal injuries, and criminal defense in Colorado.

To subscribe to Divorce at Altitude, click here and select your favorite podcast player. To subscribe to Kalamaya | Goscha's YouTube channel where many of the episodes will be posted as videos, click here. If you have additional questions or would like to speak to one of our attorneys, give us a call at 970-429-5784 or email us at info@kalamaya.law.

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DISCLAIMER: THE COMMENTARY AND OPINIONS ON THIS PODCAST IS FOR ENTERTAINMENT AND INFORMATIONAL PURPOSES AND NOT FOR THE PURPOSE OF PROVIDING LEGAL ADVICE. CONTACT AN ATTORNEY IN YOUR STATE OR AREA TO OBTAIN LEGAL ADVICE ON ANY OF THESE ISSUES.

Colorado has implemented the most significant child support statute updates in over a decade. In this episode of Divorce at Altitude, co-host Amy Goscha is joined by associate attorney Kate Mulh for a clear, practical breakdown of House Bill 25-1159 and upcoming guideline changes that will impact parents across the state.

From medical expense reimbursement rules to IRS-driven tax credit requirements, retroactive child support factors, and revised parenting-time calculations, this episode explains what has changed, what’s coming next, and how these updates affect real families navigating divorce, child support orders, and post-decree modifications in Colorado.

Guest Information: Kate Mulh

Kate Mulh is a family law attorney at Kalamaya | Goscha, where she focuses on divorce, child support, parenting time, and post-decree matters. She regularly works with clients on complex child support calculations and statutory updates, helping families navigate changing legal and financial circumstances with clarity.

Episode Outline

Major Overhaul of Colorado’s Child Support Statute

• An overview of House Bill 25-1159, the largest update to Colorado’s child support framework in more than ten years, and why changes were needed to reflect modern families and economic realities.

Medical Expense Updates (Effective May 31, 2025)

• How the statute eliminated the $250 reimbursement threshold, clarified ordinary versus extraordinary medical expenses, and established clearer reimbursement timelines.

Child Support and Tax Credits Under IRS Rules

• What parents need to know about dependency claims, the IRS definition of “custodial parent,” equal parenting time scenarios, and the required use of IRS Form 8332.

Retroactive Child Support Changes (Effective February 1, 2026)

• An explanation of retroactive child support, newly revised statutory factors, and how courts may now evaluate parental conduct, communication, and financial agreements.

New Child Support Guidelines and Overnight Credits (Effective March 1, 2026)

• How updated child support schedules, expanded income ranges, self-support reserve adjustments, and a graduated overnight credit system address the “cliff effect” and better reflect real parenting costs.

What is Divorce at Altitude?

Ryan Kalamaya and Amy Goscha provide tips and recommendations on issues related to divorce, separation, and co-parenting in Colorado. Ryan and Amy are the founding partners of an innovative and ambitious law firm, Kalamaya | Goscha, that pushes the boundaries to discover new frontiers in family law, personal injuries, and criminal defense in Colorado.

To subscribe to Divorce at Altitude, click here and select your favorite podcast player. To subscribe to Kalamaya | Goscha's YouTube channel where many of the episodes will be posted as videos, click here. If you have additional questions or would like to speak to one of our attorneys, give us a call at 970-429-5784 or email us at info@kalamaya.law.

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DISCLAIMER: THE COMMENTARY AND OPINIONS ON THIS PODCAST IS FOR ENTERTAINMENT AND INFORMATIONAL PURPOSES AND NOT FOR THE PURPOSE OF PROVIDING LEGAL ADVICE. CONTACT AN ATTORNEY IN YOUR STATE OR AREA TO OBTAIN LEGAL ADVICE ON ANY OF THESE ISSUES.