Although most transfers between spouses or former spouses in the context of a marital dissolution will be non-taxable, there are some important exceptions. These exceptions are discussed below. The importance of obtaining records showing the tax basis in the asset received through divorce is also highlighted.

Now that California has adopted procedures for conducting E-Discovery, requests for electronically stored information (ESI) should be part of a routine discovery plan. Getting ESI in electronic form is better than paper because it contains more information, is easier to use and distribute, and eliminates wasteful printing. This article gives practice tips on conducting E-Discovery in California.

The treatment of California Registered Domestic Partners under federal tax law as compared to spouses is far from equal, but 2010 private letter ruling by the IRS is major step toward the application of federal law in a way that is consistent with the rights granted RDPs under California law.

Analysis of case law dealing with the valuation of a professional practice in a family law action, including good will by Christopher C. Melcher.

How-to-guide to cross examine a custody evaluator by Christopher C. Melcher. A discussion of the rules of evidence in California relating to psychological opinion testimony.

Discussion of the business valuation standards adopted by the AICPA, including valuation methods, by Christopher C. Melcher.

In-depth analysis of how to draft a valid premarital or prenuptial agreement in California by Christopher C. Melcher.