Marital Tracings & Equalizations

Marital and Non-Marital Tracing

When separate property is commingled with marital property, a tracing analysis is often required to track each component and distinguish the marital and non-marital portions.

This type of analysis is commonly needed in the following situations:

• A pre-marital component exists in an investment or retirement account
• Post-separation contributions and/or distributions have occurred
• Employer plans or retirement account providers will not calculate the marital value
• Certain employer plans cannot or will not provide calculations for a historical valuation date
• If the case proceeds to trial, an expert may be required to testify regarding the tracing results

Our analysis identifies the marital and non-marital portions of retirement account(s) by documenting the sources of contributions and distributions. The results are presented in a straightforward and reliable report so they can be easily understood and effectively used in resolving your case.

Equalizing Multiple Accounts

When a divorcing couple has multiple retirement accounts, it can be simpler and more efficient to first equalize the total marital retirement value and then make the division from a single account instead of several. This approach reduces administrative complexity, limits the number of required domestic relations orders, and helps control costs. It also allows the division to be implemented through the most administratively feasible plan while still achieving an equitable distribution of the marital retirement estate.