Separate Property Real Estate, Investments, and Stocks-Apportioning Community Efforts
Marc Peter Kaplan, CFLS, was formerly a forensic CPA, went to law school to become a family law attorney only to have the courts and the Family Law Bar say that he should be a Special Master instead. Having now served more than twenty years as a neutral, he is a frequent lecturer on financial topics in family law and presents for Rutter Group Family Law Series. To contact Marc: email@example.com
One could write a book on analyzing Pereira/Van Camp issues and the pertinent components, cases, and holdings. Better yet, one could read Granberg and Blevins, Beyond Pereira and Van Camp, if you can find it. I have found it online in the past. I used to think Ron and Bob were "a little out there" in their positions exploring the labyrinth of issues they suggested could be litigated. I originally thought they might be fanning the flames of litigation, only to realize they are exploding the flames of litigation for the sake of exploring the issues that really need an in-depth look. I am grateful for their insight.
The many published business valuation cases utilize either Pereira1 or Van Camp2 to apportion community and separate property interests in a separate property business operated during the marriage. The court can apportion some of the business’s marital income or growth to the community to reward the community for its efforts applied to the business during the marriage.3