Economic Damages Estimates

Marital Dissolution Analysis

Valuation and financial analysis in a community property division is a complicated process requiring a broad-based knowledge of the laws pertaining to community property. Although Brinig Taylor Zimmer, Inc. does not render legal services, the firm has significant experience in community property assignments including the valuation of businesses, tracing of community and separate property, the determination of income for support and other complex financial issues in divorce engagements. The majority of our assignments in family law matters are by stipulation of the parties or appointment by the Court.

In family law matters, the valuation of businesses and professional practices must conform to the unique aspects of California community property law. California case law mandates the allowable standards of business valuation and restricts the direct consideration of future, separate property earnings in determining business value. The valuation of professional goodwill is frequently a consideration in marital dissolution cases and Brinig Taylor Zimmer has significant experience performing this analysis.

In certain situations, California case law requires the allocation of appreciated separate property between separate and community ownership. Separate property business interests are allocated by applying complicated case law theories generally referred to as Pereira and Van Camp analyses. Appreciation of separate property residences is allocated under case law theories set forth in Moore v. Moore and Marsden v. Marsden.

The determination of an individual's income for support requires consideration of California Family Code Section 4058 as well as other judicial decisions that go beyond the boundaries of the Family Code section. Also, the parties' marital standard of living is frequently an important consideration in determining child and spousal support. Brinig Taylor Zimmer has performed income and marital standard of living analyses in divorce engagements on many occasions on behalf of individuals and by appointment of the Court.