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The Research Center
|        ||1. Divorce Source: Cases of Interest: Appreciation of Assets|
Case law and analysis of divorce cases related to appreciation of assets. Visit Other Cases of Interest
|        ||2. Divorce Source: SOURCE OF FUNDS - ESTATE PLANNING - NOMINAL PURCHASE|
The wifes father died, leaving substantial assets in trust for the wifes mother. Remainder interests were owned by the children, including the wife. For tax planning reasons, the mother and the children purchased shares of stock out of the trust. The purchase price was paid with notes. Payments on t
|        ||3. Divorce Source: APPRECIATION OF MARITAL RESIDENCE |
In addition to her contributions as a homemaker and a mother, the plaintiff worked outside the home and shared equally in the payment of the mortgage, carrying charges, and various renovations on the residence during the marriage.
|        ||4. Divorce Source: MARITAL RESIDENCE REAL ESTATE TAXES AND APPRECIATION |
(©1999) The wife was not entitled to credit for one-half of all real estate taxes paid on the marital residence, since such taxes were paid with marital funds. The wife was entitled to the appreciation in value of the residence, however
|        ||5. Divorce Source: INVESTMENT ACCOUNTS - APPRECIATION AND DEPRECIATION |
(©1999) The husband in Leas v. Leas contended that the trial court improperly sought to take into account any increase or decrease in the value of certain assets between the date of the final hearing and the date of the asset transfer
|        ||6. Divorce Source: MARITAL HOME - VALUATION |
(©1999) Evidence of appreciation was sufficient to find increased value in the marital home for the purposes of equitable distribution
|        ||7. Divorce Source: INCREASE IN VALUE OF RETIREMENT ACCOUNTS |
(©1999) The husband should receive as his share of the wifes IRA not only the amount awarded to him in the parties dissolution decree but also the proportionate increase in value of his share of the IRA from
|        ||8. Divorce Source: Premarital Pension Rights |
(©1999) In most dual classification jurisdictions, the increase in value of premarital property is separate property if it results from market forces. In these jurisdictions, the passive appreciation of an
|        ||9. Divorce Source: APPRECIATION OF PROFESSIONAL LICENSES AND DEGREES |
(©1999) What was not typical about this case was the outcome of the parties equitable distribution proceedings. The wife received a monetary award in excess of the net marital estate, with the possibility of
|        ||10. Divorce Source: IRA - PREMARITAL CONTRIBUTIONS |
(©1999) The increase in value during marriage of the premarital portion of the wifes individual retirement account must be classified as her nonmarital property
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