CALIFORNIA FAMILY LAW
...Business Interests
......C/P Interest in S/P Business
.........Determining C/P Interest
............Apportionment Required: In Gen.
11 Cards On This Topic:

Apportionment required of s/p business operated during marriage. Commingling and lack of proof can result in business being held 100% c/p.

Unless expenditures for family living expenses exceeded the amount of business income apportioned to c/p, c/p would have an interest in property on which payments were made.

W entitled to 1/2 of the FMV of H’s services expended on his s/p, but not an interest in the property itself.

Apportionment of increase in value of s/p business during marriage required.

Apportionment of profits required on s/p business unless owner devoted only minimal efforts or increase solely attributable to natural enhancement.

W not entitled to interest on c/p share of H’s s/p business during postseparation accounting period.

Apportionment required for efforts spent managing s/p investments.

Increased value of electrical company held to be W’s s/p where largely due to growth of community and its economic development. Rules stated.

Income from s/p business is allocated to c/p or s/p in accordance with the extent to which it is allocable to spouse’s efforts or capital investment.

C/P entitled to return on management of s/p portfolio.

Parties’ interest in business acquired during marriage should be measured by the capital contribution made by each to its purchase.