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 (Jurisdiction Issues); Child Support Enforcement and Security Upon Death; Child Support Task Force; Expedited Process (IV-D); 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 – New Version of Appendix A (Effective August 1, 2022); Appendix E – New Child Support Guidelines (Effective January 1, 2023); Appendix F – Statute: Motion to Transfer to Tribal Court
– Karen T. Kugler, Laurie A. Mack & 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

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 – Sample Pay Stub; Appendix B – Sample Schedules of Analyses of Income, Support, and Net Cash Flows; Appendix C – Schedule of Analyses of Business Income for Support Purposes
– Karen C. Kritta & 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 & 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 Pension and Benefits Division
Introduction; Terms to Know; Defined Benefit Pension Plans; Survivor Benefits; State and Local Governments; Federal Employee Retirement System; QDRO Timing; Individual Retirement Accounts; Miscellaneous Retirement Issues; Conclusion;
– Thomas M. Hughes

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
– Madeline Strachota & 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 & Patrick K. Schmidt

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 Compensation – 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 13030-04 (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-Related 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
– 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 Special Needs Children; 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 Functional Capacity Assessment Form; Appendix C – Mental Residual Functional Capacity Assessment Form; Appendix D – Compassionate Allowance Conditions
– Karen T. Kugler

Table of Authorities
Subject Index

CHAPTER 1
Child Support

• Form 1-01 - General “Findings of Fact” Language Applicable to the Child Support Law in a Marital Dissolution 
• Form 1-02 - General “Conclusions of Law” Language Applicable to the Child Support Law in a Marital Dissolution 
• Form 1-03 - Equivalent Levels of Living Worksheet

CHAPTER 3
Determining Gross Income for Maintenance and Support

• Form 3-01 – IRS Form 1040 U.S. Individual Tax Return 
  
• Form 3-02 – IRS Form 1040 or 1040-SR – Schedule 1  
• Form 3-13 – IRS Form 1040 or 1040-SR – Schedule 2  
• Form 3-14 – IRS Form 1040 or 1040-SR – Schedule 3  
• Form 3-05 – IRS Form 1040 or 1040-SR – Schedule A 
• Form 3-06 – IRS Form 1040 or 1040-SR – Schedule B 
• Form 3-07 – IRS Form 1040 or 1040-SR – Schedule C 
• Form 3-08 – IRS Form 1040 or 1040-SR – Schedule D 
• Form 3-09 – IRS Form 1040 or 1040-SR – Schedule E  
• Form 3-10 – IRS Form 1040 or 1040-SR – Schedule F 
• Form 3-11 – IRS Form 4562  
• Form 3-12 – IRS Form 1120-S U.S. Income Tax Return for an S Corporation  
• Form 3-13 – IRS Form 1120-S Schedule K-1  
• Form 3-14 – IRS Form 1125-A Cost of Goods Sold  
• Form 3-15 – IRS Form 1065 U.S. Return of Partnership Income 
• Form 3-16 – IRS Form 1065 Schedule K-1 

CHAPTER 6
QDROs and Treatment of Fringe Benefits in Divorce

• Form 6-01 – Qualified Domestic Relations Order for Defined Contribution Plan

CHAPTER 7
Advanced Issues in Pension and Benefits Division

• Form 7-01 – Sample IRA Letter of Instruction

CHAPTER 14
Treatment of Equity-Based Awards in Divorce

• Form 14-01 – Sample Judgment and Decree Provision for Restricted Stock Units

CHAPTER 16
Financial Discovery and Submissions

• Form 16-01 – Sworn Statement of Assets, Liabilities, and Income
• Form 16-02 – Interrogatories
• Form 16-03 – Request for Production of Documents
• Form 16-04 – Request for Admissions
• Form 16-05 – Notice of Taking Deposition
• Form 16-06 – Notice of Motion and Motion
• Form 16-07 – Parenting/Financial Disclosure Statement
• Form 16-08 – Confidential Financial Source Documents
• Form 16-09 – Certificate of Settlement Efforts

CHAPTER 18
Working With Financial Experts

• Form 18-01 – First Sample Order Appointing Rule 706 Expert
• Form 18-02 – Second Sample Order Appointing Rule 706 Expert

CHAPTER 19
Family Law and the Military

• Form 19-01 – Servicemembers Affidavit for Stay of Proceedings
• Form 19-02 – Commander’s Affidavit for Stay of Proceedings
• Form 19-03 – Servicemembers Civil Relief Act Waiver of Rights
• Form 19-04 – Active Duty Military Pension Order – Months
• Form 19-05 – Reserve Military Pension Order – Points – No SBP 
• Form 19-06 – Reserve Military Pension Order – Points – SBP Shift 
• Form 19-07 – Retirement Benefits Court Order 

CHAPTER 20
Social Security

• Form 20-01 – Physical Functional Capacity Assessment Form (OMB No. 0960-0431)
• Form 20-02 – Mental Residual Functional Capacity Assessment Form (OMB No. 0960-0431)

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