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What if one spouse has contributed to the down payment?

Suppose Party A made an initial down payment of $70,000, and the home is about to be sold. In the sale, the parties want it to come out that Party A would take out $70,000 more than Party B. Responsibility for the mortgage, however, is being shared 50-50. What you can do is to create […]

What if a refinancing is buying out separate property?

All refinancing proceeds are treated as marital property. Therefore, if the refinancing will buy out separate property, then you will need to create a second real estate property to reduce the marital property balance and increase the separate property balance. In that second real estate property, which you may describe as “Refinancing Offset,” you would […]

How do I handle depreciation recapture?

If a real estate property was rented or used for business, and then is sold, there may be depreciation recapture on the rented portion. Depreciation recapture provides that some of the gain on a sale of real estate is ordinary income. It applies if a method other than straight line was used to depreciate the […]

What if part of the home was rented before sale?

If the couple did not live in the rented part for 2 of the 5 years before the sale, treat the sale as if it were the sale of two properties. Enter one as a rental property, and enter the other as a personal property. Divide the value and mortgage proportionately between the two properties. […]

How does the mortgage interest deduction work when the parties are separated?

It depends on whether the parties hold the asset in joint title, or whether only one party is the owner. Joint title If the parties hold the property in joint title, half of the mortgage payers’ payment counts as alimony income to the other party. The other party then also gets a mortgage interest deduction […]

Why is the pension income not correct?

There are several reasons why the income from a defined benefit pension plan that you see on the Budget Report may not be what you expect. 1. There may not have been any pension allocation between the parties. In order for the software to know how to carry the pension payments, you must specify how […]

What if I have an employer statement of value that differs from the pension calculation?

“Statements of value” from employers are almost always different than true actuarial pension value. They are usually lower than the true actuarial value. You can use the employer’s statement if: Otherwise, just ignore the “statement of value” from employer, and use our pension valuation. Why would the lump sum value offered by the employer be […]

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