Editors: Jana Aune Deach, Thomas W. Harjes & Karen T. Kugler
A talented group of attorneys and financial experts with specialized knowledge of the financial implications of divorce and other family law matters have contributed insight to the Minnesota Family Law Financial Deskbook. With 22 comprehensive chapters, it is a one-stop guide to determining gross income; tracing assets; valuing businesses, real estate, and personal property; tax planning; calculating child support and maintenance; avoiding mistakes when dealing with the financial aspects of divorce; and more. The Deskbook is accompanied by an eFormbook that includes more than 30 downloadable, editable forms! Enhanced by practice tips and commentary – making it feel as though the experts are right there in the office with you – the Minnesota Family Law Financial Deskbook is the most user-friendly, comprehensive authority on financial matters related to divorce.
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CHAPTER 1
Child Support
Introduction; Overview of Child Support in Minnesota; What is Child Support?; Income Defined; Computation of Child Support; Tax Dependency Exemptions and Credits; Spousal Maintenance and Its Effect on Child Support; Unique Situations; Deviation from Guideline Support; Modification of Child Support; Six-Month Review; Cost of Living Adjustments (COLA); Overpayments; Past Child Support and Child Support Arrears; Retroactivity of Order; Uniform Interstate Family Support Act and Jurisdiction Issues; Child Support Enforcement and Security Upon Death; Child Support Task Force; Expedited Process and IV-D Cases; Conclusion; Appendix A – Parenting Expense Adjustment Example; Appendix B – Summary of Significant Changes to Chapter 518A Since 2015; Appendix C – Significant Statutory Changes to Minnesota Child Support Law in 2021; Appendix D – Minnesota Statutes Section 518.68 (Effective August 1, 2025); Appendix E – Child Support Guidelines, Minnesota Statutes Section 518A.35; Appendix F – Statute: Motion to Transfer to Tribal Court Statute; Appendix G – Relevant Recent Updates to Minnesota General Rules of Practice; Appendix H – Types of Income Chart
– Karen T. Kugler, Laurie Mack-Wagner & Lymari J. Santana
CHAPTER 2
Spousal Maintenance
Introduction; Spousal Maintenance Is Statutory, But…; Is there a Case for Spousal Maintenance?; Determining the Amount of Spousal Maintenance; Determining the Duration of Spousal Maintenance; Special Considerations in the Amount and Duration of Spousal Maintenance; Modification of Spousal Maintenance
– Tifanne E.E. Wolter & April L Will
CHAPTER 3
Determining Gross Income for Maintenance and Support
Introduction; What Is Income for Support Purposes?; Types of Income Relevant to Determining Spousal Maintenance and Child Support; Issues Specific to Child Support; Income Tax Issues; Unreported Income; Court Cases; Practice Aids; Appendix A – Year-End Pay Stub Analysis; Appendix B – W-2 Analysis; Appendix C – Comparison of Income by Business Type and Filing Form
– Dax V. Stoner
CHAPTER 4
Advanced Property and Maintenance Issues
Introduction; Valuation Date: Unequal Property Divisions – When and How Are They Appropriate Under the Law?; Lump-Sum Spousal Maintenance Payments; Interrelationship Between Property Divisions and Lump-Sum Spousal Maintenance; Approaches to Settlement: The Big Pictures – Do Not Forget Creativity; Conclusion; Appendix A – Bench and Bar Examples of Disproportionate Property Divisions, Lump-Sum Maintenance, or Buyouts of Spousal Maintenance; Appendix B – Exploring Different Approaches to Settlement
– Jana Aune Deach & Brittney M. Jones
CHAPTER 5
Pension Valuation and Division in Divorce
Introduction; Types of Retirement Plans; Types of Defined Benefit Pension Plans; Types of Employers that Offer Defined Benefit Pension Plans; Defined Benefit Plans – Actuarial and Other Considerations
– Jill M. Urdahl
CHAPTER 6
QDROs and Treatment of Fringe Benefits in Divorce
Retirement Benefits – Qualified Retirement Plans; Company-Sponsored Life Insurance; COBRA; Qualified Medical Child Support Orders; Cafeteria Plans; Nonqualified Deferred Compensation Plans; Health Savings Accounts; Appendix A – Sample Procedures Upon Receipt of a Proposed QDRO
– Debra J. Linder
CHAPTER 7
Advanced Issues in Retirement Benefits Division
Introduction; Terms to Know; Documents to Request From the Employer; Defined Contribution Plans; Defined Benefit Pension Plans; Survivor Benefits; State and Local Governments; Federal Employee Retirement System; QDRO Timing; Individual Retirement Accounts; Miscellaneous Retirement Issues; Conclusion;
– Lisa M. Meier
CHAPTER 8
Real Estate Valuation and Division
Introduction; What the Attorney Needs to Know; Defining the Valuation Purpose and Standard of Value; Determining the Date of Value; The Appraisal Process; Understanding and Using Uniform Standards of Professional Appraisal Practice; Highest and Best Use of the Property; The Approaches to Value; Report Reconciliation; Other Considerations in Marriage Dissolutions; Valuing a Partial (Fractional) Interest in Real Estate; Attorney Preparation and Selection of Appraiser; Litigation Involving Real Estate Values; The Use of Neutrals in Divorce Cases; Making the Appraisal More Persuasive; Conclusion
– Robert J. Strachota
CHAPTER 9
Business Valuation and Division
Introduction; Valuation Date; Standard of Value; Factors Affecting Value; Analysis Framework – Financial Statement Adjustments; Valuation Approaches; Valuation Premiums and Discounts; Other Valuation Issues in the Divorce Context
– Jennifer L. Loeffler & Corey J. O’Connell
CHAPTER 10
Special Business Valuation Issues
Introduction; Minnesota’s Seminal Valuation Case: Nardini v. Nardini, 414 N.W.2d 184 (Minn. 1987); Personal Versus Professional (Business) Goodwill; The Impact of a Buy-Sell Agreement; Key Person Discount; Effect of Built-In Income Taxes; Nonmarital Issues Related to Business Interests; Special Issues Related to Pass-Through Entities; Should a Business Owner Be Protected from a Possible “Double Dip?”; Common Mistakes Lawyers Make When Dealing with Business Valuation Issues; Other Valuation Issues; Appendix A – Revenue Ruling 59-60, 1959-1 C.B. 237, 26 U.S.C. § 2031
– Andrew F. Brower
CHAPTER 11
Tax Issues for Family Lawyers
Introduction; Tax Planning Related to the Dependency Exemption; Tax Planning Related to the Child Tax Credit; Tax Planning Related to Head of Household Filing Status; Tax Planning Related to Family Support; Valuation of Property and Discounts for Taxes; Tax Principles Related to Property Divisions; Other Tax Issues
– Mitchell A. Hiley & Bret Van Norman
CHAPTER 12
Nonmarital Claims and Tracing
Introduction; Statutory Definitions; Case Law Definitions – Increase in Value; Burden of Proof; Character of Nonmarital Property – Tracing Issues; Invading Nonmarital Property; Conclusion
– Thomas W. Harjes & Ben M. Henschel
CHAPTER 13
Financial Issues in Antenuptial and Postnuptial Agreements
Introduction; Minnesota Statutory Basis and Requirements; Minnesota Case Law on Spousal Maintenance and Attorney’s Fees; Reasons for an Antenuptial and/or a Postnuptial Agreement; Drafting the Antenuptial or Postnuptial Agreement; Amending or Revoking Antenuptial or Postnuptial Agreements; Execution of the Antenuptial or Postnuptial Agreement; Enforcing/Challenging Antenuptial or Postnuptial Agreements; Conclusion
– James J. Vedder
CHAPTER 14
Treatment of Equity-Based Awards in Divorce
Equity-Based Awards – Generally; Types of Equity-Based Compensation Awards; Eligibility for Awards; Common Provisions of Awards; Stock Options; Restricted Stock; Stock Appreciation Rights; Restrictions on Transferability; Tax Treatment; Issues in Divorce; Practical Suggestions; Appendix A – Gross Income Transfers of Property Incident to Divorce: Revenue Ruling 2002-22, Internal Revenue Bulletin 2002-19 at 849; Appendix B – Federal Insurance Contributions Act (FICA), Options and Deferred Compensation Transfer on Divorce: Revenue Ruling 2004-60, Internal Revenue Bulletin 2004-24 at 1051; Appendix C – I.R.S. Private Letter Ruling 130300-04 (Jan. 13, 2005)
– Elizabeth A. Beach & Debra J. Linder
CHAPTER 15
Financial Issues in Farm Divorces
Initial Considerations – Financial Viability; Discovery; Valuation Date; Proving Value – Evidence of Value; Nonmarital Claims; Agricultural Produce – Income or Asset?; Farm Debt; Bankruptcy; Tax Issues; Taxes and Tax Rates; Tax Planning; Proving Tax Consequences; Child Support and Maintenance; Temporary Relief; Division of Assets and Liabilities; Disproportionate Property Division; Post-Trial Considerations; Conclusion
– Raymond Walz & Andrew M. Tatge
CHAPTER 16
Financial Discovery and Submissions
Introduction; Financial Discovery; Financial Submissions to the Court
– Elizabeth A. Beach
CHAPTER 17
Bankruptcy and Divorce
Introduction to Bankruptcy Law; Types of Bankruptcy; Types of Claims; Property of the Estate; Exemptions; The Automatic Stay; Discharge and Dischargeability; The Intersection Between Bankruptcy and Family Law; Trustee Avoidance Powers; Practical Tips for Family Law Practitioners; Conclusion; Appendix A – Property Individual Debtors Can Shield from Judgments and Collections in Bankruptcy
– Tim Theisen
CHAPTER 18
Working With Financial Experts
When to Use a Financial Expert; Should a Party Use Their Own Expert or a Neutral Expert?; Court-Appointed Neutral Experts; Expert Reports and Files; Discovery of Expert Information; Discovery of Attorney’s Communications to Experts; Deposing the Opposing Expert; Trial Overview; Direct Examination of Experts; Cross-Examination of Experts
– Alan C. Eidsness & Jaime Driggs
CHAPTER 19
Family Law and the Military
Introduction; Determining Active Service; Commencing the Divorce Action; Spousal and Family Support Regulations; Child Custody; Retirement Calculations and Other Property Division; Disability Compensation Issues; Survivor Benefit Plan; Military Pension Division Orders; Other Pension Issues; Appendix A – Army National Guard Retirement Points History Statement (DA 5601); Appendix B – Sample Army National Guard Retirement Points History Statement (Older Format); Appendix C – Sample Retirement Point Statement Air National Guard/Air Force Reserve; Appendix D – Sample Coast Guard Retirement Points History Statement; Appendix E – Sample Navy Retirement Points History Statement
– Johanna P. Clyborne
CHAPTER 20
Social Security
Introduction; Programs for Social Security Disability Benefits; The Process of Obtaining Social Security Disability Benefits; How to Qualify for Social Security Disability Benefits; Short-Term Disability; Social Security Benefits for Children; Social Security Benefits and Spousal Maintenance; Social Security and Child Support; Loss of Social Security Disability Benefits; Evidence Found in a Social Security Disability File; Back Pay and Other Assets Attributable to Social Security; Overpayments; Social Security Retirement Benefits; Derivative Benefits for Former Spouses; Social Security and Children with Special Needs; Collecting Spousal Maintenance and Child Support from Social Security Benefits; Social Security Legal Resources; Railroad Benefits; Disability Benefits Provided by Private Employers; Appendix A – Medicaid Eligibility Determination by State; Appendix B – Physical Residual Functional Capacity Assessment Form; Appendix C – Mental Residual Functional Capacity Assessment Form; Appendix D – Compassionate Allowance Conditions; Appendix E – Form DHS-2114-ENG, Request for Medical Opinion
– Karen T. Kugler
CHAPTER 21
Personal Property
Introduction; Valuation of Personal Property; Division of Personal Property; Damage or Destruction of Personal Property; Special Cases Involving Personal Property
– Jacquelyn S. Lutz & Matt P. Yost
CHAPTER 22
International Considerations in Dissolution Actions
Introduction; Basic Concepts; Cultural Considerations and Foreign Marriages; The Lay of the Land: Recognition of Foreign Orders, Agreements, and Comity Principles; Subject Matter and Personal Jurisdiction; International Service of Process and International Procedural Considerations; Foreign Prenuptial and Postnuptial Agreements; Foreign Asset Division; Registration of Foreign Orders and Decrees; Child Custody and Support; Emergency Jurisdiction and Child Protection; Domestic Abuse Considerations
– Shawn C. Reinke & Victoria M.B. Taylor
Table of Authorities
Subject Index
CHAPTER 1
Child Support
CHAPTER 6
QDROs and Treatment of Fringe Benefits in Divorce
CHAPTER 7
Advanced Issues in Pension and Benefits Division
CHAPTER 14
Treatment of Equity-Based Awards in Divorce
CHAPTER 16
Financial Discovery and Submissions
CHAPTER 18
Working With Financial Experts
CHAPTER 19
Family Law and the Military
CHAPTER 20
Social Security
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