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Pennsylvania Law - As of What Date are Assets Valued? Assets are valued as of the date the marriage is dissolved (that is, the trial date). Cases: Oaks vs. Cooper (1994) 638 A.2d 208, 536 Pa. 134 (The court erred in valuing the marital assets as of the date of the divorce. The marital estate should usually be valued around the date of distribution. In this case, the husband had delayed the distribution proceedings for several years after the divorce was granted, and should not have been allowed to benefit from such a delay.)
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