prologue

Chapter 8 - The Forensic Balance Sheet

The conference room at Daniel Prescott’s office smelled of fresh ink, high-grade bond paper, and the bitter chicory coffee he had brought in from a specialty roaster on Market Street.

It was nine days after the surgery.

My right arm was encased in a sleek, lightweight black fiberglass splint that extended from my metacarpal heads to just below my elbow. I could move my fingers; the swelling had resolved enough that the skin was no longer tight, and the capillary refill in my nail beds was back to an immediate, healthy pink.

Across the table sat Robert Sterling’s appointed legal counsel—not Geller from Denville, who had withdrawn after discovering that Richard had no liquid retainer to offer—but a court-appointed mediator named Arthur Goldman, a man with forty years of matrimonial experience and an expression of profound, weary resignation.

Richard was not present. Under the terms of the final restraining order, which had been entered by default after he failed to file an answer within the statutory seven days, he was barred from the building.

Goldman laid his hands flat on the mahogany table.

"Daniel," Goldman said, his voice husky from decades of settlement conferences in windowless county basements. "He’s sleeping on his sister’s pull-out couch in her two-bedroom apartment in Florham Park. His mother is in an assisted living intake facility in Morris Plains that costs six thousand dollars a month, and the facility is threatening to discharge her to the county infirmary because the third-party guarantee check bounced. The man has nothing."

"He has Vanguard Strategic Advisors," Daniel said without looking up from his legal pad.

Goldman made a sour face. "Vanguard is an empty shell with thirty-two hundred dollars in a checking account and eighty-four thousand dollars in equipment leases for office furniture he doesn't own. You know that. I know that."

"Then he has his clothes," Daniel said. "And his golf clubs. Which Deputy Ramos logged into storage locker forty-two at the safe-deposit warehouse in Hanover."

"What about the equity?" Goldman asked, leaning forward, tapping a finger against the table. "The house sold for three point four five million. Even after the First Boston mortgage satisfaction and the broker fees, there is approximately two point two million dollars in net liquid proceeds sitting in the escrow account of Vanderbilt & Cole. Under New Jersey’s equitable distribution statute, marital assets acquired during the marriage are subject to division, regardless of whose name is on the deed."

Daniel picked up a heavy, black leather ledger and dropped it onto the table between them with a thud that shook the water glasses.

"New Jersey Revised Statutes Title 2A:34-23.1," Daniel said. He didn't raise his voice; he recited the statute with the terrifying ease of a priest chanting the Latin mass. "The court shall consider the contribution of each party to the acquisition, preservation, or appreciation of the marital property. The court shall also consider the dissipation of assets by either party."

He opened the ledger to tab seven.

"Exhibit D," Daniel said. "Between June of 2002 and December of 2022, Renata Mercer deposited two million, four hundred and eighteen thousand dollars of her separate clinical earnings into the household maintenance accounts. During that same twenty-year period, Richard Sterling’s total reported net income to the Internal Revenue Service—across three failed business entities and four personal tax schedules—was ninety-two thousand, four hundred and ten dollars."

Goldman blinked. "Ninety-two thousand? Over twenty years?"

"An average of four thousand, six hundred and twenty dollars per year," Daniel said. "He was not a breadwinner, Arthur. He was an expensive, non-performing domestic dependent."

Daniel turned the page.

"Exhibit E. The dissipation analysis prepared by *Kaufman & Ross*, forensic accountants. In 2014, Richard Sterling forged his wife’s name on a corporate guarantee for *Artisan Restoration*, resulting in an eighty-thousand-dollar settlement that was paid from Renata Mercer’s retirement funds. In 2018, he utilized sixty-five thousand dollars of home maintenance reserves to settle a gambling line at the Borgata in Atlantic City. In 2021, he transferred forty-four thousand dollars from the joint tax escrow account to an entity named *Osprey Management*, which we have now confirmed was a shell company used to pay the lease on a BMW four-series convertible driven by a twenty-six-year-old marketing assistant in Hoboken."

Goldman closed his eyes. He pressed two fingers against the bridge of his nose. "A girlfriend?"

"A marketing assistant," Daniel corrected smoothly. "Whose employment agreement was terminated forty-eight hours after the lease was signed. We have the cancelled checks, the VIN numbers, and the signature verification."

Daniel closed the ledger with a soft, final thud.

"The net equity from the sale of Mountain Top Road is two million, two hundred and ten thousand dollars," Daniel said. "Our forensic audit shows total documented dissipation of marital assets by Richard Sterling in the amount of one million, nine hundred and forty thousand dollars. When you add the statutory interest and the reimbursement for twelve years of Lorraine Sterling’s private nursing care—which was never contracted for and was provided exclusively by my client under false representations of family obligation—Richard Sterling doesn't have an equitable claim on this estate."

Daniel pulled a single sheet of paper from his pocket and pushed it across the table to Goldman.

"Richard Sterling owes Renata Mercer two hundred and eighty-six thousand dollars."

Goldman stared at the number on the paper.

"He doesn't have two hundred and eighty-six dollars, Daniel," Goldman whispered. "He’s fifty-one years old. He has no trade, no professional licenses, and no references. He hasn't held a salaried position since the George W. Bush administration."

"Then he should consider the hospitality industry," Daniel said. "I understand the logistics centers in the Meadowlands are hiring forklift drivers for the night shift. It pays twenty-two dollars an hour, with dental after ninety days."

"What are your terms?" Goldman asked, his shoulders slumping. He looked like a man who had been asked to negotiate the surrender of an army that had already thrown down its rifles.

"He signs the final judgment of divorce today," Daniel said. "He waives any and all claims to the proceeds of the sale of 442 Mountain Top Road. He waives any claim to Renata’s retirement accounts, her clinical practice, her orthotic patents, and her personal property. In return, Renata will not pursue the criminal forgery charges on the home equity line of credit with the Morris County Prosecutor’s Office, and she will waive the two-hundred-and-eighty-six-thousand-dollar equalization judgment."

"And his mother?"

"Lorraine Sterling has thirty-six hours to accept the Medicaid placement at the county health facility in Wharton," Daniel said. "Renata has already signed the medical transfer authorizations as her former clinical proxy. If Celeste wants her mother to live in a private facility, Celeste can sell the Audi, return the four-hundred-dollar linen tunics, and get a job at an insurance desk."

Goldman looked at me. It was the first time he had looked directly into my face since we had sat down.

"Mrs. Sterling," he said.

"Mercer," I said.

He swallowed. "Miss Mercer. Is this your instruction?"

I leaned forward, resting my black fiberglass splint on the glass table.

"For twenty-four years," I said, "I thought that if I worked hard enough, if I was competent enough, if I fixed every disaster and paid every debt, they would see that I wasn't just a girl from an Ohio group home with two duffel bags and a scholarship. I thought I was buying a family."

I looked at the window, where the container ships were moving slowly through the gray waters of Newark Bay, heavy with cargo from across the world.

"I wasn't buying a family," I said. "I was leasing a set of parasites. The lease is expired, Mr. Goldman. Tell your client to sign the papers before I change my mind and call the prosecutor."

Goldman picked up the blue pen.

May you like

"I’ll have him in my office by three," he said.

***

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