Originally published in FAMSEG: The Family Law Section eNews (February 2026), a publication of the Family Law Section of The Florida Bar. Republished by the author. Time and time again, a sophisticated client walks into our office having done their research on business valuations for divorce in the State of Florida. Depending on who you ask, you may hear, “The business is nothing without me!” or “The business runs itself!” Oftentimes, this conversation is premature, as it is

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 joins The Florida Divorce Podcast to discuss business valuations in divorce with attorney Scott Kalish, including important financial considerations in divorce cases involving business interests.