Disclosing savings accounts in a California property case

What belongs on FL-142 item 5

Every savings account, high-yield savings account and institution subaccount, including small, dormant and jointly held accounts.

Use a description that a second reviewer can match to a statement, title record, contract or the opposing disclosure. Record the value state—known, estimated, unknown, pending or none—instead of treating every empty cell as zero.

The source record for savings accounts

• Complete statements covering the relevant dates
• Ownership and signature-card information
• Transaction history for material transfers
• Records for any claimed separate deposit source

Completeness checks before service

• Confirm every savings accounts item has an identifier and custodian or location.
• Tie every amount to an as-of date and retain the source.
• List disputed and unvalued items visibly rather than excluding them.
• Recompute the form totals from the underlying rows and check for duplication.

What moves forward

The ledger entry must preserve its form item, date, value, debt, asserted character and evidence status. That same identity carries into characterization, valuation, negotiation and any final transfer. A bank balance is exact only as of its statement or transaction date. Reconcile accrued interest, holds and transfers in flight when a closing balance is used.

Continue the workflow