Page 14 - Family Law Services

action. Motions for these orders are brought before the court by one or both spouses. In lieu of an order,
temporary support may be voluntarily agreed upon by the parties to the action.

Once the complaint for divorce is filed, the period and process of discovery begins. This is the time dur-
ing which the attorneys gather information about each party related to their assets, liabilities, income,
spending habits, and any other information that may be relevant to the case. This information is typically
financial in nature but may include other information relevant to the court. For instance, orders made
pertaining to the custody of minor children may require information beyond the scope of the parties’ fi-
nances.

The process of discovery begins with the issuance of a request for the production of documents by an at-
torney. However, discovery may also occur informally in an agreed-upon manner. CPAs are often asked
to suggest which financial documents and information may be useful. If a party does not completely dis-
close the financial information required, the court may impose sanctions against that individual. If the
requested material is not forthcoming, the attorney can either issue a subpoena or file a motion with the
court requesting an order for the production of documents.

During the discovery phase of the divorce, interrogatories may be served on the parties to the divorce ac-
tion. Interrogatories are written questions, developed by the attorney on behalf of his or her client, and
asked of one spouse by the other. The written responses are given under oath. Typically, the intent of
these questions is to obtain information on many subjects, including, but not limited to, employment his-
tory and income; the disclosure of assets, such as bank accounts, brokerage accounts, cars, collections,
and artwork; ownership interests in business entities and other assets; liabilities; and other information
that the attorney or spouse propounding the interrogatories would like to know.

Other forms of discovery include declarations, affidavits, requests for admission, and requests for dis-
closure. Each state has its own nomenclature and time restrictions for these processes, and the infor-
mation that is required to be produced during the discovery phase may vary by state as well. Many of
these forms of written discovery are made under oath.

As the divorce proceeds, another method of gathering information is by taking depositions. A deposition
is a process in which an attorney questions, or deposes, an individual who has information the attorney
needs. The individual being deposed must answer each question under oath and in the presence of a
court reporter. An attorney can depose the other spouse in the divorce action or possibly the parties’
family members, friends, business associates, experts, and paramours. Almost anyone who could poten-
tially have relevant information can be summoned to give a deposition.

Divorces can be brought to resolution through collaboration, mediation, settlement negotiations, or a tri-
al. Despite statistical variations among states, most divorces reach a settlement without proceeding to
trial. Therefore, settlement negotiations are an important part of the divorce process and an area in which
CPAs can be particularly helpful. CPAs can provide valuable input regarding a variety of issues related
to the dissolution, including, but not limited to, cash flow available for support, marital standard of liv-
ing of the parties, determination of community and separate property interests in assets, and tax effects
related to support or the distribution of assets. Settlement negotiations can take place well in advance of
a scheduled trial or as late as the day of trial.

The result of settlement negotiations can be a written settlement agreement or a final order.

If the parties cannot reach a settlement, the case will proceed to trial unless some form of alternate dis-
pute resolution is used, which is discussed in chapter 2, "The CPA’s Role in Divorce Engagements."

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