Trustees routinely encounter commingled funds, incomplete records, and financial statements that do not reflect economic reality—often in cases where estate resources are limited. This panel provides a practical overview of forensic accounting methods used to investigate transfers, trace assets, and identify misstatements in balance sheets and profit-and-loss statements, with a focus on common commingling scenarios involving debtors and spouses or partners. Panelists will also explain how these analytical frameworks can be scaled and applied by trustees in smaller cases without funding for professionals, and will offer a concise, trustee-focused discussion of expert-evidence requirements under Rule 26(a)(2), Federal Rules of Evidence 702 and 703, and Rule 1006, equipping attendees with a working understanding of how expert reports are prepared, evaluated, and admitted.
