Mr. DeBresser discovered as well, while doing his report, that [the Husband] had paid a further $149,000 to his mother in the guise of Visa payments posted to the business account… As mentioned, [the Husband’s] evidence was incomprehensible as to both why he did things in this manner and as to the amounts paid to his mother by these means … I therefore find that the transfer of $149,000 by [the Husband] to [his mother] was done with the intent of defeating [the Wife’s] claims in these matrimonial proceedings.  Therefore, I find that the transfer of these funds was a fraudulent conveyance within the meaning of s. 2 of the Fraudulent Conveyances Act.