Retirement Plan Interests as Community Property

This is the second in a multi-part series byChristopher M. Moore. Read Part 1 (PENALTY-FREE DISTRIBUTIONS FROM RETIREMENT PLANS BEFORE AGE 59½ : A WINDOW OF OPPORTUNITY) here. Retirement plan interests are community property to the extent that the benefits are earned or accrued during the marriage.There are two judicially-approved ways to divide the community interest in a retirement plan. The first method is to reserve jurisdiction over the plan interest and divide each payment between the spouses based on the respective community and separate interests, as and when each payment is received. The second is to value the plan interest […]

Penalty-Free Distributions from Retirement Plans Before Age 59 1/2: A Window of Opportunity

This is the first in a multi-part series by Christopher M. Moore It’s an all-too familiar scene. The parties are nearing the end of their dissolution proceeding. The case is settled and the assets are ready to be divided, but there is little cash. The cost of setting up two households in place of one and the payment of spousal support have created a chronic cash shortage. Unpaid bills have accumulated. One spouse needs a new home, another must buy a new car to replace the 1970 gas-guzzler that finally gave up the ghost. Attorneys’ fees and costs must be paid. […]

the phantom returns

What is Forensic Accounting?

Forensic, according to the Webster’s Dictionary, means “belonging to, used in or suitable to courts of judicature or to public discussion and debate” “pertaining to or employed in legal proceedings or argumentation.” Accounting, as defined by The Random House Dictionary, is “the system of organizing, maintaining … the financial records of a company or an individual.” Forensic Accounting, then, is the practice of accounting in support of litigation. A Forensic Accountant provides an accounting analysis suitable to the court that will form the basis for discussion, debate and ultimately judicial decision. A Forensic Accountant utilizes specialized accounting skills to conduct an investigation into the actual earnings and […]

Impact of Divorce on Children

Tamara D. Afifi at TedxUCSB talking about the impact of divorce on children. The most important thing you can do is listen to your child’s voice.

Collaborative Divorce: Your Children’s Best Interest First

THE CHILD SPECIALIST AND THE COACH   There are significant differences between thetraditional adversary system of evaluations and therole of the child specialist and coach.   The information from the child specialist is given to the persons who need it the most, the parents. Like a mediation session for child custody, the child specialist interviews the child or children, and shares impressions with the parents first.   There are no depositions; there is no cross examination. The child specialist doesn’t have to spend countless hours on tests and interviews in anticipation of being questioned later. It’s like the physician who conducts extra tests and procedures, […]