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.Preface.
1. THE FINANCIAL ADVISER'S IMPACT ON DIVORCE LITIGATION.
Nature and Administration of the Practice.
State of Law.
Initial Meetings with Counsel or the Client.
Child Support.
Property Issues.
Tracing of Assets.
Division of Property.
Other Issues.
2. THE FINANCIAL ADVISER'S ROLE IN DIVORCE LITIGATION.
The Financial Adviser's Role.
The Divorce Process.
Trials.
Neutral Roles.
3. THE DETERMINATION AND TAXATION OF DIVORCE PROPERTY DIVISIONS.
Property Theory and Issues.
Family-Limited Partnerships.
Taxation of Property Transfers.
Redemption of Stock in a Closely Held Corporation.
4. THE VALUATION OF BUSINESSES IN DIVORCE LITIGATION.
Business Valuation.
Standards.
Valuation Methodologies.
Analysis of the Business.
Control versus Minority Interests and Other Discounts and Premiums.
Determination of Value.
5. THE VALUATION AND DIVISION OF RETIREMENT PLANS IN DIVORCE LITIGATION.
Retirement Plans.
Types of Qualified Plans.
Golc.