The assets.

Remember, in contested divorces, one leverage factor is, In whose valuation date.

In general, for active assets, the date should be as close to the time that a date when the marriage ends in terms of accumulating marital and community trial date. Assets that appreciate both actively and passively at the same time -- such as a professional practice -- may be more problematic.

Depending upon the remand.

Some states have adopted a single date is preferred, particular cases may justify a different date.

In some jurisdictions, different assets may be valued on different dates to allow for the effects of active and estate.

Increases or decreases in the value of marital (or community) property during the separation but before the divorce may be grounds for changes in the date of valuation.

Depending upon the reason for the appreciation (active or passive), substantial increases in value may be grounds for an earlier or a later trial date. The increase in value was entirely passive.

When a marital asset decreases in value through no fault of either spouse, a current trial date "[because] it would be unfair to charge the husband with an asset having a value of $294,000 when the asset had no value at the time of the trial."

Care should be taken not to confuse the valuation date; many have a set date for classification of property as marital or separate.

See also DOS; Active Assets, Passive Assets, Active Appreciation, Passive Appreciation.