Susan Miano

About Susan

Susan Miano is a partner in Marcum’s Valuation, Forensic & Litigation Support Group. Her clients include businesses, professional and medical practices of all sizes, individuals, trusts, estates, and partnerships.

Susan provides business valuation, litigation support, and forensic services in the areas of commercial and matrimonial litigation, economic damages, gift and estate taxation, and business planning.

Susan is a Certified Public Accountant (CPA) in the states of New Jersey and New York, and is Accredited in Business Valuation (ABV) and Certified in Financial Forensics (CFF) by the American Institute of Certified Public Accountants (AICPA). She regularly serves as an expert witness in valuation, economic damages, partnership/shareholder disputes, and forensic accounting litigation, including in cases before the Delaware Chancery Court and the U.S. District Court.

Susan is a frequent presenter and panelist for professional associations and technical webinars and has contributed thought leadership to publications such as Family Lawyer Magazine. She has participated in panel discussions and led informational seminars for foundations, law firms, and at Bar Association events throughout New York and New Jersey.

Professional & Civic Affiliations

• American Institute of Certified Public Accountants (AICPA)
• New Jersey Society of Certified Public Accountants (NJCPA)
• DFK International/USA, Inc., Member-Business Valuation/Litigation Support Committee
• County College of Morris, Business Advisory Board Member

Articles, Seminars & Presentations

• Financial and Educational Concerns with Special Needs Trusts – Panel Discussion, NJSBA Annual Meeting Borgata, Atlantic City, New Jersey, May 17, 2023.
• Handling Financial Issues in Divorce: From Moderate to High Net Worth Clients, New Jersey Institute for Continuing Legal Education, Webinar, April 5, 2023.
• Between the Lines – Income Tax Returns, National Counsel of Juvenile and Family Court Judges, New Jersey Law Center, March 13, 2023.
• Financial Concerns with Special Needs Children – Panel Discussion, NJSBA Mid-Year Meeting, Casa Marina, Key West, Fla, November 9, 2022.
• What You Can’t See Can Hurt You, Celesq® Attorneys Ed Center webinar, October 28, 2022.
• New Jersey Bar Association Summer Conference (Webinar), NFTs and Crypt – What’s All the Fuss About? The Legal Ramifications of this Emerging Currency, August 18, 2022.
• Intangible Assets and Divorce: What You Can’t See Can Hurt You, New Jersey Law Journal (Law.com), with Rebecca Frino Esq., August 5, 2022,
• A New Impossible Trinity: Divorce, Taxes and Cryptocurrency, Friedman LLP Tax Matters, Publication: March 21, 2022
• Digital Currency in Family Law -New Jersey Collaborative Law Group, Webinar, March 15, 2022.
• Crash Course on Crypto – Union County Bar Association, Webinar, December 7, 2021.
• Family Law Certification Prep Course, New Jersey Institute for Continuing Legal Education, Webinar, October 11, 2021.
• Family Law for Paralegals and New Attorneys, New Jersey Institute for Continuing Legal Education, Webinar, August 12. 2021.
• Understanding Executive Compensation, New Jersey Associates for Justice Boardwalk Seminars, Webcast, June 29, 2021.
• Between the Lines – Business Income Tax Returns, Ocean County Bar Association Webcast, March 3, 2021.
• The Basics of Cryptocurrency, Bitcoin and Blockchain, Webinar, Monmouth County Bar Association, Webinar, November 5, 2020.
• Keeping up with Cryptocurrency, New Jersey Institute for Continuing Legal Education, Webinar, October 8, 2020.
• Cryptocurrency – Ocean County Bar Association, September 16, 2020.
• Crash Course on Crypto – Webinar with Mandelbaum Salsburg, August 24, 2020.
• Ethical Considerations in Family Law Practice, 2020 New Jersey Association for Justice 2020 Boardwalk Seminar – A Virtual Experience, August 6, 2020.
• Ethical Billing for New Jersey Attorneys – The Rules, Ethical Considerations and Practices of Billing your Clients that you Need to Know Now, Webcast, New Jersey Bar Association Annual Meeting, May 14, 2020.
• What Family Lawyers Should Know about the CARES Act, Webcast, New Jersey Institute for Continuing Legal Education, April 30, 2020.
• The Basics of Working Remotely – How to Virtually Run Your Office Without Getting Hacked and What To Do When the Money Dries Up, Webinar, New Jersey Institute for Continuing Legal Education, March 20, 2020.
• Justice Long Inn of Court, Business Valuation Panel Discussion, Valuation, Cash Flow and Lifestyle Analyses, November 13, 2019, Culinary Conference Center at Hudson County Community College, Jersey City, New Jersey.
• Hasta La Vista, Bebe! Family Law Issues in NJ and Puerto Rico, 2019 New Jersey Bar Association Mid-Year Meeting, San Juan, Puerto Rico, November 7, 2019.
• Family Law Certification Review Course, New Jersey State Bar Association, Alimony, Equitable Distribution and the Tax Cuts and Jobs Act, New Jersey Law Center, New Brunswick, New Jersey, October 14, 2019.
• Tax Cuts & Jobs Act – One Year Later, Hunterdon County Bar Association, United Way of Hunterdon Volunteer Center, Flemington, New Jersey, June 25, 2019.
• Litigating D&O Claims: What You Need To Know, New Jersey Bar Association Annual Meeting, Borgata, Atlantic City, New Jersey, May 17, 2019.
• The New Tax Laws and How They Affect Divorce Settlements re: Alimony, Child Support, and Other Issues, Clear Law Institute Webinar with Charles Vuotto, Esq., January 9, 2019.
• Major Impacts of the Tax Cuts and Jobs Act on Matrimonial Practice, New Jersey Family Lawyer Magazine with Charles Vuotto, Esq. (Vol. 38, No. 6 – December 2018).
• Crypto currency – Demystified, New York City Bar Association Matrimonial Committee, The Bar Building, New York, New York, December 20, 2018. 
• The Tax Cuts and Jobs Act of 2017: What You Need to Know”, Hunterdon County Bar Association, United Way of Hunterdon Volunteer Center, Flemington, New Jersey, December 3, 2018.
• The Tax Cuts and Jobs Act of 2017: What You Need to Know”, The Bar Foundation of Union County, Suburban Golf Club, Union, New Jersey, November 20, 2018.
• Chancery – Oppressed Minority Shareholders, New Jersey Bar Association Mid-Year Meeting, Westin Excelsior, Rome, Italy, November 9, 2018.
• Tax Cuts & Jobs Act of 2017, The Barry Croland Family Law American Inn of Court, North Caldwell, New Jersey, October 17, 2018.
• Alimony and the New Tax Bill, Matrimonial Law – Boardwalk Seminar 2018, Harrah’s Resort, Atlantic City, New Jersey, New Jersey Educational Foundation, Inc., May 10, 2018.
• Family Law Tax Seminar Panel Discussion, Morris County Bar Association, Ravello, East Hanover, New Jersey, April 23, 2018.
• Tax Code Changes – Impact on the Matrimonial Practice, Offices of Donahue Hagan Klein & Weisberg, LLC, Morristown, New Jersey, April 3, 2018.
• Tax Code Changes – Impact on the Matrimonial Practice, Roots Steakhouse, Morristown, New Jersey, presented to the law firm of Laufer, Dalena, Cadicina, Jensen & Bradley LLC, April 2, 2018.
• The New Tax Code and its Impact on the Matrimonial Practice, presented by Friedman, LLP, Forsgate Country Club, Monroe, New Jersey, March 7, 2018.
• Anatomy of a Case Information Statement, New Jersey Institute for Continuing Legal Education, March 17, 2018.
• 2017 Tax Cuts and Jobs Act, Westchester Peer Mediation Group, Harrison, New York, February 7, 2018.
• Family Law Certification Course, New Jersey Institute for Continuing Legal Education, New Jersey Law Center, New Brunswick, New Jersey, October 9, 2017.
• Wages, American Association of Matrimonial Lawyers Meeting, Hyatt Hotel, New Brunswick, New Jersey, May 2, 2017.
• Advanced Estate Planning in 2017 & Beyond, New Jersey Bar Association, Wilshire Grand Hotel, West Orange, New Jersey, November 17, 2016.
• Handling Financial Issues in Divorce: From Moderate to High Net Worth Clients, New Jersey Institute for Continuing Legal Education/AAML, The New Jersey Law Center, New Brunswick, New Jersey, April 16, 2016.
• Utilizing Your Accountants to Find the Money, New Jersey Association for Justice Boardwalk Seminar 2016, Harrah’s Resort in Atlantic City, New Jersey, April 7, 2016.
• “Attorney and Expert Meet to Discuss Discovery and Other Essential Steps for an Effective Evaluation,” Continuing Legal Education Case Study, New Jersey State Bar Association, Family Law Retreat, Savannah Hyatt Regency, Savannah, Georgia, April 1, 2016.
• Distribution Hot Tips, New Jersey Association for Justice Matrimonial Law: Divorce Boot Camp, The Heldrich, New Brunswick, New Jersey, February 6, 2016.
• Between the Lines of Schedule C, Morris County Bar Association Legal Palooza, Hyatt Morristown at Headquarters Plaza, Morristown, New Jersey, November 14, 2015.
• Proceed with Caution: Contributions and Limitations of Financial Experts, New Jersey State Bar Association Mid-Year Meeting, New Orleans, LA, November 6, 2015.
• Basics of Business Valuation, Presentation to Bressler, Amery & Ross, P.C., July 8, 2015.
• Federal Income Tax Returns: Between the Lines, Somerset County Inns of Court, January 20, 2015.
• Hot Tips: The U.S. Individual Income Tax Return, Family Law Section, Middlesex County, New Jersey Bar Association, April 27, 2015.
• Matrimonial Case Study, valuation case study presented to Ceconi & Cheifetz, LLC, November 21, 2013.
• Discounts for Lack of Marketability: How we define them, how we present them, and how we fare, presentation to DFK International Forensic and Valuation Service Committee, July 12, 2012.
• The Many Faces of “Value,” Friedman LLP Forensic Matters, (New York: Fall 2006).