The biggest issue litigated in the division of property in a divorce is the existence and value of the assets. Each party attempts to minimize the value of assets he or she seeks and maximize the value of the assets sought by the other party. Written by valuation and financial experts, this text explains the steps used in evaluating financial statements and tax returns to determine net worth and general value of assets. Additional chapters provide discussions of the methods used in determining the value of specific assets including closely held corporations, professional practices, retirement benefits, real property and personal property such as art objects and collections; plus how to conduct the discovery of assets and effect direct and cross- examinations of the valuation professionals