Divorce and Domestic Relations Litigation Financial Adviser's Guide

Name: Divorce and Domestic Relations Litigation Financial Adviser's Guide
Price: 14.95 USD
Availability: InStock
ISBN: 9780471225256

ISBN-10: 0471225258

ISBN-13: 9780471225256

Edition: 2003

Authors: Thomas F. Burrage, Sandra Morgan Little

List price: $136.95

This item qualifies for FREE shipping.

30 day, 100% satisfaction guarantee!

Buy new: $104.98

Marketplace

3 new & used from $14.95

what's this?

Rush Rewards U
Members Receive:

You have reached 400 XP and carrot coins. That is the daily max!

Description:

This reference tool and training guide 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.

Book details

List price: $136.95
Copyright year: 2003
Publisher: John Wiley & Sons, Incorporated
Publication date: 3/31/2003
Binding: Hardcover
Pages: 264
Size: 6.71" wide x 9.72" long x 1.04" tall
Weight: 1.738
Language: English



Preface



The Financial Adviser's Impact on Divorce Litigation


Nature and Administration of the Practice


State of the Law


Initial Meetings with Counsel or the Client


Child Support


Property Issues


Tracing of Assets


Division of Property


Other Issues



The Financial Adviser's Role in Divorce Litigation


The Financial Adviser's Role


The Divorce Process


Trials


Neutral Roles



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



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



The Valuation and Division of Retirement Plans in Divorce Litigation


Retirement Plans


Types of Qualified Plans


Governmental Plans


Individual Retirement Accounts, Simplified Employee Pensions, and SIMPLE Plans


Transfer of Retirement Assets


Nonqualified Plans



The Taxation and Determination of Support in Divorce Litigation


Child Support


Spousal Support


Types of Spousal Support


Tax Treatment of Spousal Support


Recapture of Spousal Support


Spousal Support Treated as Child Support


Spousal Support Substituted for Property Awards


Allocation between Child Support and Spousal Support



The Differences of Property and Income in Divorce Litigation and Issues of the Marital Residences


Property or Income


Marital Residence



Tax Issues in Divorce Litigation


Income Tax


Innocent Spouse Relief


Expanded Innocent Spouse Relief


Separate Liability Election


Equitable Relief


Miscellaneous Tax Issues


Tax Attributes in Divorce



The Financial Adviser's Testimony


Testimony


Preparation for Trial


Direct Examination


Cross-Examination


Redirect Examination


Recross Examination


The Decision


Index