Module · Divide

The estate, divided the way it will actually be paid.

A dollar in a Roth is not a dollar in a checking account, and a house isn't a pension. Divide keeps the estate honest: classification first, per-class equalization second, and never a cross-class total that papers over tax character.

Asset Allocation Retirement · Pension QDRO Drafting After-Tax Division Business Valuation Options · RSU · Carry Tracing · Dissipation Keep-the-Home Refi
Equalization · per tax class divisible estate only
General (after-tax)$412,000
A · $222,480equalize ½ diff: $16,480 →B · $189,520
Pre-tax retirement$389,000
A · $276,190equalize via QDRO: $81,690 →B · $112,810
Roth$94,000
A · $45,120equalize ½ diff: $1,880 ←B · $48,880
Non-marital property is tallied separately and never enters the division math. Each class equalizes within itself — no cross-class netting.
01 · The asset table

Type it in; it sorts itself. You confirm.

Describe an asset — "Fidelity rollover IRA," "2019 4Runner," "Ellicott City house" — and it classifies itself: marital or non-marital, tax character, class. Every pill is a dropdown with an Auto option, so the machine's guess is always visible and always overridable. Disputed classifications stay flagged and carry Plaintiff and Defendant assertion columns through to the court forms.

Named allocation scenarios snapshot the whole table — trade the house against the pension in one scenario, sell-and-split in another, and compare them asset by asset.

AssetClassCharacterFMV
Ellicott City residencemaritalgeneral$310,000
Fidelity rollover IRA automaritalpre-tax$188,400
Inheritance brokeragedisputedgeneral$96,200
Premarital 401(k) balancenon-maritalpre-tax$74,100
02 · The hard assets

The assets that break spreadsheets.

Thirteen specialist calculators for the property that generalist tools punt on — each one producing a figure you can put in a settlement position and defend in a deposition.

Pension valuation & QDRO
Present value of the defined-benefit stream, coverture fractions, and QDRO language drafted from the division you chose.
Business valuation
Income, market and asset approaches side by side, with the discounts and the goodwill split laid out for negotiation.
Options, RSUs & carry
Vesting-schedule time rules, 83(b) positions and carried-interest waterfalls — marital share computed grant by grant.
Non-marital tracing
Follow the premarital deposit through refinances and commingled accounts, with the paper trail rendered as an exhibit.
Dissipation
Quantify the spent-down accounts and gambling losses, dated against the breakdown of the marriage.
Keep the home
Can your client refinance the buyout at today's rates on post-divorce income? The answer, before you promise the house.
"Equal" splits, after tax
50/50 on face value$447,500 each
Party A takes the house →$431,200 after tax
Party B takes the 401(k) →$362,900 after tax
True gap behind the "equal" deal$68,300
03 · After-tax division

The split that looks equal, and the one that is.

Face-value equality hides tax character. The after-tax view re-prices every allocation at what each party can actually spend — so you see the $68,300 problem before your client signs it, not at their accountant's office next April.

Next: run the whole deal as scenarios
Calculate Disclose Divide Strategize Research Document
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