Happily ever after is all too often a fairy tale. Statistics show that for many, the nightmare of a divorce will be the reality. If you find yourself going through the ordeal of divorce, 请花点时间把情绪放在一边，让自己适应并充分理解和解后的财务后果.
Divorcing partners often rush into the division of assets. 有时，他们两人都全面参与处理家庭财务和投资决策, 但在婚姻期间，通常是一方控制或做出了大部分有关财务的决定. 无论哪种情况, 对于每一方来说，找到他们自己信任的、熟悉离婚财务和税务方面的顾问是非常重要的. 这是帮助双方将情感排除在解决方案之外，并确保每一方都有一个公平和健康的财务结果的关键.
Liquidity refers to the ability to convert an asset to cash. Think of it this way – while the house may be at the top of your “want” list, 你付不起医药费, 学生贷款, 或者纳税买房子. 你需要现金. 你要确保在财产部门，你收到的流动资产(或可以很容易清算的资产)与你从其他来源获得的收入相结合，使你能够满足你当前和可预见的现金流需求. 如果你没有劳动收入或足够的创收资产，接受有价证券或现金可能是比房子更好的选择.
All assets are not created equal! 双方必须了解根据和解协议他们所拿走的资产的性质和性质. Before making any decisions on the division of assets, 强烈建议你首先准备一份预算，以确定你每月的财务需求. The budget will help determine which assets best fit your goals. Below we’ve identified some important, 但很容易被忽视, considerations when embarking on a property settlement.
很多时候，夫妻双方会坐下来，列出一份资产清单和他们当前的公平市场价值(FMV)，并根据各自获得的相同金额单独划分资产. 这种资产配置并不总是公平的，因为每种资产可能有不同的增长和盈利潜力. Cash and publicly traded securities of $500,000英镑可能归配偶一方所有，而今天价值相同的企业的所有权可能归另一方所有. 但是企业每年给所有者分配多少收入，一年后企业所有权的价值是多少, 十年后, 在20? 不要盲目地放弃那些能带来巨大收入的资产，也不要盲目地放弃那些未来可能会增值两倍或三倍的资产! It’s also important to pay attention to the allocation of non-income-producing assets. 当不产生收入的资产被过度分配给没有独立收入来源的配偶时, 他/她可能会在离婚后为了维持他/她的生活方式而被迫烧掉资产, 而拥有独立收入来源的配偶则能够将其生活方式变现，并补充其资产.
如上面的例子所示, 比方说，你努力争取商业利益，知道它的增长和盈利潜力会得到回报. Did you consider and understand the tax impact to you of the business’s earnings? Did you also consider the tax consequences of a sale? 关于销售, 在支付任何资本利得税或其他欠税后，考虑“净”收益是很重要的. You’ll owe a capital gains tax on the sales proceeds less your basis when it’s sold. It’s possible you would have been better off taking an asset that has no tax impact. 税 basis should always be considered when allocating assets. 另一个例子是，如果你收到养老金或退休账户的一部分，而保证收入是一个加分项, don’t forget to consider the impact of taxes on the distributions you receive.
在财产结算中通常不考虑的一些非常重要的资产可以在纳税申报表中找到-结转资产. These could be passive loss carryovers, charitable carryovers and capital loss carryovers. 如果一对夫妇有共同的投资，损失正在累积，直到将来可以使用的时候, these are certainly worth consideration. Let’s say the couple chooses to split the investment 50/50, yet one spouse is unaware of the loss carryovers, 他/她可能会发现自己在可以使用这些损失的那一年处于完全不同的税收状况，而另一方则可以从中获得全部好处. The same holds true for charitable and capital loss carryovers. 至关重要的是，双方都有上一年度纳税申报表的完整副本，并与税务专业人士合作，充分了解存在哪些结转，以及它们对财产结算的影响.
这个类别提醒我们在最终敲定和解协议之前准备预算的重要性——了解前端的现金流需求是至关重要的. One spouse may have their heart set on that rental property in Florida, but in the haste of negotiating they fail to consider the costs of maintaining the property. These costs can be both financial and physical. Some of the financial costs will typically include property taxes, repairs & maintenance expenses, and possibly a monthly mortgage expense. Though things may have gone smoothly over the last several years, what happens if the property fails to rent for several months? 你能应付这些开支吗? 你的工作怎么样?, 或者日常需求允许你一年多次出差去检查房产并处理维修? The same holds true for the marital residence. This is oftentimes the most “emotional” asset, leaving it as one of the hardest to give up. 然而，对于没有独立收入来源的配偶来说，维持家庭的成本可能是压倒性的. Give ample thought to the costs associated with the assets you choose for yourself. While it may be difficult to consider, 这些类型的资产, 最好的长期解决方案可能是出售房产并分享收益(再次考虑任何潜在的税收后果)。.
正如我们上面所指出的，在达成财产和解协议之前有很多考虑因素. 你能为你的婚姻做的最健康的事情之一就是从一开始就了解你的财务状况. Make it a habit to update Net Worth statements every few years, identifying both joint and separate assets, 还有负债. Doing so will keep you and your spouse on the same page, and will also have you best prepared if problems arise in your marriage. Our team would be happy to help navigate you through any questions you may have.
Content provided by LBMC tax professional, Melissa Cothran.
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