check list: Community property

Method: GENERAL CP RULE

• QCP rule if applicable

WHAT IS THE PROPERTY Was property acquired during marriage?

• Living Separate and Apart
• Putative spouse

HOW WAS IT ACQUIRED/WHEN EARNED/COA AROSE?

• SPLIT UP EACH PAYMENT AND CHECK SOURCE
• before marriage=SP
• during marriage=CP
• special debt rules for necessaries
• exception for CP earnings in Sep acct
• tort award rules
• Community r2r$
• assignment to injured spouse unless commingled
• except as interst of justice requires otherwise
• injured spouse takes at least 50%
• tort liability
• for benefit of community
• education expenses
• Community R2R if
• CP paid for ed/loans
• substantial enhancement of earning capacity
• substantial benefit
• 10 yr rule
• during putative marriage=sorta CP
• while separate and apart=SP
• gift, inheritance, devise, descent=SP
• rents, profits, issues

ACTIONS changed character?

• Pre-marital agreement
• marital agreement
• Title
• pre 85: oral transmutations permitted
• Post 85: transmutation must be in writing, signed by adversely affected spouse, express statement change is being made UNLESS GIFT
• TITLE in ONE name
• special woman's presumption for prop acquired before 1975 (always mention if in W's name)
• post 75-inference of gift
• house prolly not a gift; not sufficient to overcome CP presumption
• TITLE in JOINT FORM
• At death: LUCAS applies=title in joint form, prop presumed CP: no, R2R$
• At divorce
• Post 1987: ANTI-Lucas: joint title, prop presumed CP: yes, R2R$ for DIP
• CP payments on SP
• pay off SP: pro-rata ownership
• exception: term life insurance: funds of last premium payment controls character
• improve own SP
• CP reimbursed (no gift to self presumed) for greater of
• increased value
• cost of improvement
• improve other spouse's SP [SPLIT]
• YES gift presumed: and NO R2R$ [traditional]
• NO gift presumed: and YES R2R$
• Commingled account
• 2 presumptions
• 2 tracing methods
• total recapitutlation not permited
• anti-lucas does not apply