Divorce Source: Valuation of Assets

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	31. Divorce Source: VALUATION OF MARITAL RESIDENCE AND BUSINESS The trial courts valuation of the marital residence and the husband ... 5.9%
	32. Divorce Source: PENSION VALUATION Dissolution decree awarding one-half of the community interest in a pension to be disbursed in the future created a property interest in the pension, not a lien against the pension, ... 5.9%
	33. Divorce Source: STOCK VALUATION AND AFTER-ACQUIRED PROPERTY The husbands stock in the company where he worked should be considered in determining the division of property. However, a vehicle that the husband acquired after the couple separated was not part of the marital estate. ... 5.9%
	34. Divorce Source: VALUATION OF MARITAL ASSETS (�1999) The husbands stock purchase and savings plan and pension plan were not valued at the time of the trial, thus requiring remand. The division of property need be equitable, but need not be equal. ... 5.9%
	35. Divorce Source: BUSINESS VALUATION (�1999) A business solely owned by the husband was properly valued as of the date of the commencement of the dissolution action. ... 5.9%
	36. Divorce Source: VALUATION OF PROFESSIONAL PRACTICE (�1999) The wife challenged the circuit courts award, contending that the court should have valued the husbands shares in his oral surgery practice at $3,400 per share, which was the price that the husband would be entitled to receive upon death, disability, or retirement ... 5.9%
	37. Divorce Source: VALUATION OF MARITAL PROPERTY (�1999) The couple here was divorced after ten years of marriage. At the time of the divorce, the couple agreed to retain joint ownership and shared use of several pieces of real and personal property, including a parcel of land called Lot 14 containing 5.47 acres, the couple ... 5.9%
	38. Divorce Source: RETIREMENT BENEFITS - VALUATION (�1999) The valuation of retirement benefits must be considered at present value, and the division of such benefits at the time of the divorce is the preferable course. ... 5.9%
	39. Divorce Source: TEMPORARY RESTRAINING ORDER AND THE LIQUIDATION OF STOCK (�1999) The parties marital estate included the value of stock shares at the time when they were liquidated by the wife in violation of a temporary injunction against transferring property ... 5.9%
	40. Divorce Source: Valuation Issues of Pensions and Divorce (�1999) Valuation Date. The date chosen for determining the value of a pension can drastically affect its ultimate valuation. An Iowa appellate court held that pensions should be valued, like other assets ... 5.9%

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