California property and disclosure source library

Forms and disclosure

• Schedule of Assets and Debts (FL-142) — California Courts form page; effective July 1, 2025.
• California divorce forms and financial disclosures — California Courts explanation of FL-140, FL-141, FL-142/FL-160 and FL-150.
• Property and debts in a divorce — California Courts overview of community, separate and quasi-community property.
• California Family Code §§ 2100–2113 — Financial disclosure duties in dissolution and legal separation matters.

Characterization and division

• California Family Code § 760 — Community-property presumption for property acquired during marriage while domiciled in California.
• California Family Code § 770 — Separate property, including premarital property, gifts and inheritances.
• California Family Code § 852 — Express-declaration requirement for transmutations.
• California Family Code § 2550 — Equal division of the community estate unless an agreement or another statutory rule applies.
• California Family Code § 2581 — Community presumption for jointly titled property acquired during marriage.
• California Family Code §§ 2620–2628 — Allocation of debts at division.
• California Family Code § 2640 — Reimbursement of qualifying separate-property contributions.

Retirement and federal transfers

• California Family Code § 2610 — Court orders concerning retirement plans and joinder.
• 26 U.S.C. § 1041 — Federal nonrecognition rule for transfers between spouses or incident to divorce.

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