DivorceCalc Blog

Deep guides on divorce property division, child support, and spousal support. Every article is grounded in real statutes and case law. Updated for 2026.

financial strategy··14 min read

Cryptocurrency in Divorce: Discovery, Valuation, Tax Basis, and the 2026 Reporting Rules

How cryptocurrency is treated in divorce: IRS Notice 2014-21 property classification, IRC § 1041 tax-free transfer, Rev. Proc. 2024-28 wallet-by-wallet basis tracking, Form 1099-DA broker reporting starting with 2025 transactions, blockchain tracing, exchange subpoenas (the Coinbase John Doe precedent), hot vs cold wallet discovery, and the four standard division mechanics.

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financial strategy··16 min read

Business Valuation in Divorce: Revenue Ruling 59-60, the Three Approaches, Discounts, and the Goodwill Problem

How closely held businesses are valued in divorce: the IRS fair market value standard under Revenue Ruling 59-60, the income / market / asset approaches, the Mandelbaum factors for DLOM, the Gross v. Commissioner tax-affecting line versus Bernier v. Bernier, enterprise vs. personal goodwill (May v. May; Yoon v. Yoon), and the Steneken double-dip problem.

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financial strategy··14 min read

Dividing Stock Options and RSUs in Divorce: Hug, Nelson, and the Coverture Fraction

How courts divide employee stock options, RSUs, and restricted stock in divorce: the Hug and Nelson coverture formulas from California, DeJesus from New York, the IRS rules under Rev. Rul. 2002-22 for non-employee-spouse taxation, the ISO transfer trap, and the four standard division mechanics (immediate offset, deferred distribution, constructive trust, if-as-and-when).

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legal concept··14 min read

Prenuptial and Postnuptial Agreements: What They Can and Cannot Do in 2026

What prenuptial and postnuptial agreements can and cannot do: the Uniform Premarital Agreement Act (UPAA, 28 states), the Uniform Premarital and Marital Agreements Act (UPMAA, 2012), enforceability requirements (voluntariness, disclosure, unconscionability), what courts will and will not uphold, and the 6 mistakes that make prenups unenforceable.

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state guide··14 min read

Nevada Divorce Property Division: The Complete 2026 Guide

How Nevada divides property in a divorce: NRS 125.150(1)(b) equal-disposition rule, NRS 123.130 separate property, Putterman compelling-reason deviations, NAC 425.140 child support (2020), NRS 125.150(9) alimony factors, and the 6-week residency rule — all grounded in verified Nevada statute, regulation, and case law.

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state guide··14 min read

Iowa Divorce Property Division: The Complete 2026 Guide

How Iowa divides property in a divorce: Iowa Code §598.21(5) 13 factors, the §598.21(5) inherited/gifted exclusion, Schriner's pre-marital-in-divisible-estate rule, §598.21A 10 alimony factors with four Gust/Pazhoor categories, and Rule 9.26 child support (2026) — grounded in verified Iowa statute, rules, and case law.

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financial strategy··14 min read

Divorce and the Family Home: Buyout, Sell, or Co-Own in 2026

The three options for the family home in divorce — buyout and refinance, sell and split proceeds, or co-own post-decree — with the tax rules (IRC §121 exclusion, IRC §1041 transfer), refinancing math (DTI, Regulation Z QM threshold), due-on-sale clause (Garn-St. Germain Act), and the 5 financial mistakes that cost divorcing homeowners tens of thousands.

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state guide··14 min read

Washington Divorce Property Division: The Complete 2026 Guide

How Washington divides property: RCW 26.09.080 community property "just and equitable" division, separate property invasion, 2024 In re Wilcox maintenance ruling, 2026 HB 1014 child support reform ($50K cap), personal goodwill, DRS pension orders, no residency requirement, and no state income tax.

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state guide··14 min read

Illinois Divorce Property Division: The Complete 2026 Guide

How Illinois divides property in a divorce: 750 ILCS 5/503(d) equitable distribution with 12 factors, the precise maintenance formula (33.33%/25% with 40% cap), the year-by-year duration multiplier table, 2017 income shares child support, transmutation, dissipation lookback, and companion animal provisions.

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state guide··14 min read

Pennsylvania Divorce Property Division: The Complete 2026 Guide

How Pennsylvania divides property in a divorce: 23 Pa.C.S. §3502 equitable distribution with 13 factors, the unique final-separation property cutoff, the 3-tier support system (spousal support/APL/post-divorce alimony), the lesser increase rule, gifts between spouses as marital property, fault in alimony, and ADROs vs. QDROs for state pensions.

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state guide··14 min read

Michigan Divorce Property Division: The 2026 Complete Guide

Comprehensive guide to Michigan divorce property division in 2026. Learn about the 9 Sparks factors, separate property invasion, Friend of the Court system, child support formula, spousal support (14 factors, no formula), fault as limited factor (Hanaway), mandatory retirement division, and the 180-day waiting period.

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