Most states across the country have some form of equitable distribution of assets upon divorce. There are three basic steps in any property distribution scheme: identification, valuation and distribution of those assets. "Valuation Strategies in Divorce, Fifth Edition" covers virtually all valuation issues that arise in a divorce case. This essential resource addresses valuation methodologies and techniques for all assets in a divorce case, including such unusual assets as lottery winnings, frequent flyer mileage, and professional licenses and degrees. It also addresses valuation strategies, including sample direct and cross-examination questions of an expert, valuation checklists, sample appraisal reports and a mock trial transcript. "Valuation Strategies in Divorce, Compiled Fifth Edition: " Helps attorney assure that non-monetary assets at issue in a divorce proceeding are neither under-appraised nor over-appraised. Ensures that clientand's assets are appraised at fair market value. Provides strategies for valuation of specific types of marital assets, such as businesses, art collections, jewelry, luxury goods, homes, vehicles, real estate, and retirement account Almost every chapter includes forms, samples, and other practice aids such as: Form interrogatories, QDROs, and a real estate appraisal form Form pleadings to obtain discovery in foreign countries Sample Document Request for all types of assets in a divorce case Checklists of documents needed to appraise various types of assets Sample authorization for the release of pension documents Sample direct and cross-examination questions Charts of reported cases indicating the range of minority, marketability, and key-man discounts for businesses and real estate Directories of the names and addresses of journals, trade associations, and other sources of worthwhile information for the valuation of particular assets Bibliographies of important empirical studies on valuation issues The actual texts of important IRS revenue rulings for business valuation and minority discounts.

As a valuation resource, "Valuation Strategies in Divorce, Fifth Edition "is an invaluable guide to anyone practicing matrimonial law.