At some point in their divorce, couples divide the marital estate, which are their assets and liabilities, and memorialize the arrangement in a marital settlement agreement. At a minimum, this agreement divides what the couple own and what they owe, jointly and as individuals, and establishes the terms and conditions of support, life and medial insurance, and the legal and physical custody of their children, visitation and support. To do this, the couple needs the financial records of their marriage. This means all the assets and all the liabilities regardless of whose name is on them. On the asset side, this includes, but is not necessarily limited to: