Valuations and distribution of property

What assets do you have that are subject to distribution?  Bank, brokerage, and retirement accounts?  What about the assets that are more difficult to assign a value to?  Even the accounts that send you monthly or quarterly statements are not the same.  The real value of checking and savings accounts are different than the real value of your brokerage accounts and both are different than the real value of your retirement accounts.  If you sell your equities, commodities, bonds, options, etc., what are the tax implications?  Are the options/stock grants vested?  If not, what are the triggers for them to vest?  Are they "above water"?  Are they subject to divestment?  What about restrictions on liquidation?  What is your or your spouse's interest in a trust or estate worth? What is the present value of your retirement account and what might be the tax implications if you liquidate?  How much liquidity is required for you to maintain your lifestyle going forward and how do you protect your future?  What about real estate, closely held businesses, art, jewelry, and other valuable personal property?  Is income generating property worth the same as the home that you live in?  What about life insurance?  

In order to answer many of the above questions, you will have to retain an expert witness or witnesses.  It is very important that you retain the best experts to not only answer these questions but to convincingly testify on your behalf in Court.  When selecting an expert witness to address the foregoing issues, you must consider not only his or her credentials and abilities but also his or her ability to stand up to a difficult cross-examination.  You and your family worked hard to build what you have; make sure that you protect it.