Originally published in the Florida Bar Family Law Section Commentator, Issue No. 3, 2025. Republished here with credit to the original publication. Introduction Amid the typical scrutiny of assets, liabilities, and income, Section 72(t) of the Internal Revenue Code1 (commonly referred to as “Rule 72(t)”) is often overlooked as a potential source of income in dissolution of marriage cases. This provision of the Code permits early withdrawals from retirement accounts without i

Jason Soman of Soman Forensic & Valuation CPAs explains why Schedule K-1s can be important in divorce cases involving S corporations, LLCs and partnerships, including determining ownership, income and equitable distribution.

Family lawyers should be aware of hidden tax liabilities when dividing marital assets. Jason Soman of Soman Forensic & Valuation CPAs explains how taxes on retirement accounts, appreciated property, securities, and embedded gains can significantly affect the true value of a marital estate.

Splitting an investment account in divorce isn’t always as simple as dividing the shares equally. Jason Soman of Soman Forensic & Valuation CPAs explains how differences in cost basis and embedded capital gains can create a significantly unequal financial outcome for divorcing spouses.