PROPERTY CHARACTERIZATION
• The basics of community property and separate property
• Recent cases addressing apportionment between
community and separate property interests
• Moore-Marsden claims; reimbursement rights under Frick and Epstein
• Cash-out refinances under Branco and reimbursement rights under Fam.C. §2640 and Walrath
TITLE PRESUMPTIONS
• How Valli has changed the way we practice family law
• Presumptions concerning acquisitions and fiduciary
duties in this new era
INCOME AVAILABLE FOR SUPPORT
• Reading a paycheck to determine income available
for support
• Understanding financial statements and general ledgers;
and determining how to characterize “phantom income,”
capital contributions and perquisites
RETIREMENT
• Pitfalls and opportunities
• Considerations in drafting retirement orders and
determining community and separate property
interests in the plans
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• Green, Sonne and other recent cases discussing how
property interests are characterized and divided in
pension accounts
• Importance of proper accounting for plan interests
and how forensic accountants can assist in
determining the interests
TRACING
• Community and separate property contributions in
light of
Ficke
• Different rules for commingled and segregated
accounts
• How assumptions in a tracing report change the
potential outcome
• Effectively presenting and challenging tracing reports
ELECTRONIC EVIDENCE
• Understanding the role of electronic evidence in
making financial presentations
• Taking the mystery out of understanding electronic
evidence in the realm of family law finance |