CALIFORNIA FAMILY LAW
...Community Property Issues
......Characterization

• Allegations in Pleadings
• C/P Interest in S/P Business
• C/P Presumption
• C/P Presumption Rebutted
• Characterization/Definition
• Commingled Accounts
• Contracts
• Inception of Right-Date Earned
• Joint Tenancy Title
• Jurisdiction to Characterize
• llegally Obtained Property
• Manner in Which Income is Reported
• Oral Transmutation
• Personal Injury Awards
• Presumption of Title
• Property Acquired With Borrowed Funds
• Protection from Depreciation
• Quasi-Community Property
• S/P Interest in C/P Business
• State Court Character Controls IRS
• Tracing
• Wills and Trusts