Glossary
of Terms
Community
Property: California Family Law Code ß760 defines community
property as "except as otherwise provided by statute, all
property, real or personal, wherever situated, acquired
by a married person during the marriage while domiciled
in this state is community property."
Date
of Separation: The date agreed upon by the parties or
determined by the court that the marriage ended. The date
of separation is the cut-off date and income earned by parties
after this date is the separate property of the earning
spouse.
DissoMaster™:
DissoMaster™ support calculation software has become
a standard in helping to prepare marital dissolution settlements
for California cases. DissoMaster™ uses income tax
schedules, not withholding tables, to calculate support.
It calculates and integrates taxes and credits at both federal
and state levels. By default, the program's alternate settlements
generally increase net spendable income for both parties
(at the expense of state and federal taxing authorities).
Expert
Witness: An expert witness testifies as to an opinion
that, according to Evidence Code ß801 is "a) related to
a subject that is sufficiently beyond common experience
that the opinion of an expert would assist the trier of
fact; and b) based on matter (including his special knowledge,
skill, experience, training and education) perceived by
or personally known to the witness or made known to him
at or before the hearing, whether or not admissible, that
is of a type that reasonably may be relied upon by an expert
in forming an opinion upon the subject to which his testimony
relates, unless an expert is precluded by law from using
such matter as a basis for his opinion."
Forensic
Accounting: The practice of accounting in support of
litigation. A Forensic Accountant provides an accounting
analysis suitable to the court that will form the basis
for discussion, debate and ultimately judicial decision.
A Forensic Accountant utilizes specialized accounting skills
to conduct an investigation into the actual earnings and
income stream of individuals and businesses. A benefit of
employing a Forensic Accountant is for his or her ability
to communicate financial information clearly and concisely
in a courtroom setting.
Goodwill:
The goodwill of a business is the expectation of continued
public patronage.
Gross
Income Available for Support: Family Code ß4058 defines
income as (a) The annual gross income of each parent means
income from whatever source derived, except as specified
in subdivision (c) and includes, but is not limited to,
the following:
(1)
Income such as commissions, salaries, royalties, wages,
bonuses, rents, dividends, pensions, interest, trust income,
annuities, workers' compensation benefits, unemployment
insurance benefits, disability insurance benefits, social
security benefits, and spousal support actually received
from a person not a party to the proceeding to establish
a child support order under this article.
(2)
Income from the proprietorship of a business, such as gross
receipts from the business reduced by expenditures required
for the operation of the business.
(3)
In the discretion of the court, employee benefits or self-employment
benefits, taking into consideration the benefit to the employee,
any corresponding reduction in living expenses, and other
relevant facts.
(b)
The court may, in its discretion, consider the earning
capacity of a parent in lieu of the parent's income, consistent
with the best interests of the children.
(c)
Annual gross income does not include any income derived
from child support payments actually received, and income
derived from any public assistance program, eligibility
for which is based on a determination of need. Child support
received by a party for children from another relationship
shall not be included as part of that party's gross or
net income.
No
Fault Divorce: In California, the Family Law Act of
1969 (effective January 1, 1970) eliminated fault as an
element in dissolution proceedings. Subsequently, a court
may decree a dissolution of marriage or legal separation
on either of the following grounds:
1)
Irreconcilable differences, which have caused irremediable
breakdown of the marriage. These are grounds which are
determined to be substantial reasons for not continuing
the marriage and which make it appear that the marriage
should be dissolved. Practically, the only issue is whether
or not the marriage is still viable. The refusal of one
part to continue to live with the other in a marital relationship
meets the test of irreconcilable differences. (Family
Code ßß 2310, 2311)
2)
Incurable insanity: This requires proof by competent medical
or psychiatric testimony that the insane spouse was at
the time the petition was filed, and remains, incurably
insane. (Family Code ßß 2310, 2312)
Order
to Show Cause (OSC): The court
may issue orders regarding support, custody and visitation
through a motion process called Order to Show Cause Hearing
(OSC). Typically, a hearing is scheduled on a short cause
calendar and most facts are presented by declarations of
the parties and their experts.
Separate
Property:
California Family Law Code ß770 defines separate property
of a married person as: "All property owned by the person
before marriage; all property acquired by the person during
or after marriage by gift, bequest, devise or descent; the
rents, issues, and profits of the property described in
this section."
Valuation
of Property: Normally, assets and liabilities are valued
at near as practicable to the time of trial. However, upon
proper motion, the court may for cause value all or any
portion of the assets and liabilities at a date after separation
and prior to trial in order to accomplish an equal division
of the community estate in an equitable manner. (Family
Code ß 2552(b))
