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            DIVORCE AND REAL ESTATE
                   © 1997-2003  Wolf Hollow Publishing, Publisher of Divorce Strategy

                               Divorce and Your Real Estate

                               Dispostion of the family home frequently causes
                               problems in a divorce. Custodial parents may want to
                               hang onto the home for the sake of the children.
                               Perhaps one or both spouses can't afford to purchase a
                               similar replacement home. Much depends upon the
                               amount of equity in the home and the ability of each
                               spouse to keep it.

                               The following is a portion of a chapter from Divorce
                               Strategy that contains information to get you started
                               on the road of evaluating your divorce decision about
                               your real estate.

                               For most couples the family home is the highest valued
                               asset they will have to divide in their divorce. Its
                               division is usually fraught with controversy for varying
                               reasons. It may be difficult to value, is not readily
                               converted to cash, costs a substantial amount of money
                               to maintain and has implications of federal and state
                               tax liability. As if all those things were not enough, your
                               family's emotional attachment to your real estate, in
                               particular a family or vacation home, can cause you to
                               make an irrational or poor decision at the time of the
                               divorce. Your family may be haunted by that decision
                               for years after your divorce.

                               Some questions that you need to answer are:

                                       Should you sell the family home?

                                       Do you keep it until the children are grown?

                                       Should you keep the home and buyout your soon
                                       to be ex-spouse, or vice versa?

                                       Can either of you afford to keep it after the
                                       divorce?

                               The answers to these questions and others can help
                               you avoid or plan for problems associated with your
                               real estate. Historically, the family home is the asset
                               that most often causes controversy both before and
                               after a divorce.

                               The principal reason for this problem is the timing of
                               the sale of the home and the division of the net
                               proceeds. Both events frequently occur some time after
                               the divorce. In addition, couples seldom plan as they
                               should for the payment of household maintenance and
                               upkeep during the pendency of the divorce. At first
                               glance the family home appears to be the easiest asset
                               to identify and describe. For purposes of a divorce, the
                               description of your ownership interest in your home
                               and other real estate can be very complicated with
                               pitfalls for the unwary. As with the division of personal
                               property, the rules and laws regarding the division of
                               real estate vary from state to state. Consult with your
                               lawyer about your rights and responsibilities after you
                               have read this section and put together your
                               worksheets.

                               Before you see your lawyer, gather the necessary
                               documents and records about each piece of real estate.
                               Get the documents not only for the property titled in
                               your name, but for all the property in which you or
                               your spouse has an ownership interest. This includes
                               property that you own in either of your names alone,
                               jointly with another person or property owned by a
                               trust or business in which either of you have an
                               interest.

                               Key Factors<

                               There are six key factors about your real estate that
                               affect the handling of the asset or the distribution of the
                               net proceeds from the sale of the asset in a divorce.
                               The factors are:

                                       identification of the type of real estate and the
                                       type of ownership interest you have in the
                                       property

                                       the ownership history of your real estate

                                       real estate, income and capital gain taxes

                                       debts, such as loans and tax liens, that are
                                       secured by the real estate the value of the real
                                       estate

                                       the plans you must make to pay for and maintain
                                       the real estate during the pendency of the divorce
                                       and afterward

                               The following sections describe in detail these six
                               factors.

                               Identification

                               As previously mentioned, most couples own an interest
                               in real estate in the form of a family home. Other types
                               of real estate that you may own are vacation property,
                               rental property, commercial or office buildings,
                               buildings on land leases, vacant land, mineral rights and
                               other types of special use real estate. Whatever type of
                               real property you may own, each one has unique
                               features that could affect how you can utilize it in your
                               divorce, especially in the context of a settlement
                               agreement. The following sections of this chapter
                               contain examples of some of the methods you might
                               use.

                               How you hold title to the real estate may determine, in
                               large part, what interest you and your spouse have in
                               the real estate. Most married couples own property as
                               tenants by the entirety and each spouse has an
                               undivided one-half interest in the property. A divorce
                               ends the ownership in tenancy by the entirety. Joint
                               tenancy is similar to tenants by the entirety except
                               that the owners are usually not married to one another.
                               In joint tenancy and tenants by the entirety, if one of
                               the owners dies, the deceased person's interest passes
                               to the other owner by operation of law. Another way of
                               holding title is as tenants in common. The interest
                               owned by each tenant in common is divisible and can
                               be inherited by the owner's heirs. This is customarily
                               the way that unrelated persons, including divorced
                               people, own real estate together. It may be the way
                               that you and your ex-spouse own your real estate after
                               the divorce.

                               History of Ownership

                               It is important to establish and document the history of
                               your real estate ownership because each parcel's
                               history affects the property's net worth. For example,
                               real estate has tax implications that are usually
                               assumed by the person receiving it in a divorce.
                               Additionally, the history of your real estate helps you
                               determine if the real estate that was owned before the
                               marriage or inherited during the marriage is marital or
                               separate property. Finally, the history of the land
                               usage enables you to analyze the financial and
                               environmental risk, if any, you could incur from owning
                               the property.

                               Prepare a history of your home ownership for each
                               property you have owned, including those which you
                               have sold. Make notes about any miscellaneous
                               information that is important about the real estate. Put
                               together any source documents you used to back up
                               your information. Organize your documents so that
                               your history table is the first document in your real
                               estate file. Then attach the supporting documents in
                               descending or ascending order to the file folder. Some
                               of the relevant information you need for each piece of
                               real estate is:

                                       Address, purchase price and date purchased

                                       Down payment amount and source of funds for
                                       the down payment

                                       Original loan amount and current balance

                                       List of improvements you have made and their
                                       cost depreciation claimed on any prior year's tax
                                       return

                                       Insurance proceeds received from any claim

                                       Costs to repair any damages or restoration costs

                                       Date sold, sale price, costs of sale and net
                                       proceeds

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