Divorce and Domestic Relations Litigation: Financial Adviser's Guide

Pirmais vāks
John Wiley & Sons, 2003. gada 17. jūn. - 264 lappuses
Divorce and Domestic Relations Litigation represents the accountant's body of knowledge on divorce and domestic relations and how it relates to the divorce process, alimony, child support, and property. At once a reference tool and a training guide for firms entering this specialization, this book provides the financial professional with a single source of information regarding the financial impact, the practical course, and the underlying theories that impact domestic relations.

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Chapter 1 The Financial Advisers Impact on Divorce Litigation
1
Chapter 2 The Financial Advisers Role in Divorce Litigation
21
Chapter 3 The Determination and Taxation of Divorce Property Divisions
37
Chapter 4 The Valuation of Businesses in Divorce Litigation
97
Chapter 5 The Valuation and Division of Retirement Plans in Divorce Litigation
135
Chapter 6 The Taxation and Determination of Support in Divorce Litigation
161
Chapter 7 The Differences of Property and Income in Divorce Litigation and Issues of the Marital Residences
187
Chapter 8 Tax Issues in Divorce Litigation
201
Chapter 9 The Financial Advisers Testimony
221
Index
241
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44. lappuse - A husband and wife cannot, by any contract with each other, alter their legal relations, except as to property, and except that they may agree, in writing, to an immediate separation, and may make provision for the support of either of them and of their children during such separation.
48. lappuse - The death of either party after the entry of the interlocutory judgment does not impair the power of the court to enter final judgment as hereinbefore provided; but such entry shall not validate any marriage contracted by either party before the entry of such final judgment, nor constitute any defense of any criminal prosecution made against either.
78. lappuse - The basic rule is that the party who uses his separate property for community purposes is entitled to reimbursement from the community or separate property of the other only if there is an agreement between the parties to that effect.
48. lappuse - In actions for divorce, the court must file its decision and conclusions of law as in other cases, and if it determines that no divorce shall be granted, final judgment must thereupon be entered accordingly. If it determines that the divorce ought to be granted, an interlocutory judgment must be entered, declaring that the party in whose favor the court decides is entitled to a divorce.
123. lappuse - Any controversy or claim arising out of or relating to this contract, or the breach thereof, shall be settled by arbitration in accordance with the Rules of the American Arbitration Association, and judgment upon the award rendered by the Arbitrator(s) may be entered in any Court having jurisdiction thereof.
85. lappuse - It follows that the case must be reversed and remanded for further proceedings consistent with the views expressed in this opinion.
48. lappuse - When one year has expired after the entry of such interlocutory judgment, the court on motion of either party, or upon its own motion, may enter the final judgment granting the divorce, and such linal judgment shall restore them to the status of single persons...
72. lappuse - ... when a single family residence of a husband and wife is acquired by them during marriage as joint tenants, for the purpose of the division of such property upon dissolution of marriage or legal separation only, the presumption is that such single family residence is the community property of said husband and wife.
46. lappuse - This capital was undoubtedly his separate estate. The fund remained in the business after marriage and was used by him in carrying it on. The separate property should have been credited with some amount as profit on this capital. It was not a losing business, but a very profitable one. It is true that it is very clearly shown that the principal part of the large income was due to the personal character, energy, ability and capacity of the husband. This share of the earnings was, of course, community...
56. lappuse - Whether in any given case there has been inflicted this 'grievous mental suffering' is a pure question of fact, to be deduced from all the circumstances of each particular case, keeping...

Par autoru (2003)

THOMAS F. BURRAGE, CPA/ABV, CVA, DABFA, is principal in charge of litigation and valuation services at Meyers & Company, LLC, a certified public accounting and consulting firm. His other books on divorce and divorce-related issues include PPC s Guide to Divorce Taxation and Tax Planning for High Income Individuals.
SANDRA MORGAN LITTLE, JD, is shareholder in Little, Gilman-Tepper Velasquez, PA, specializing in divorce and family law. A high-profile conference speaker and the former president of the American Bar Association s family law section, she has written numerous articles in professional journals and is the author of Child Custody and Visitation: Law and Practice.

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