What belongs on FL-142 item 11
Brokerage accounts, individual securities, mutual funds, bonds, options, concentrated positions and pledged investment assets.
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 stocks, bonds and brokerage accounts
- Complete holding and activity statements
- Cost-basis and tax-lot report
- Restriction, margin and pledged-asset documents
- Acquisition and contribution history
Completeness checks before service
- Confirm every stocks, bonds and brokerage 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. Use holdings and prices from the same date. Keep gross market value, margin debt, restricted positions, cost basis and unrealized tax exposure visible as separate facts.
Questions about this topic
What is the biggest disclose mistake for stocks, bonds and brokerage accounts?
Omitting or combining the item so it cannot be matched to its source.
Can the workspace decide this disclose issue automatically?
It can preserve facts, run arithmetic and expose assumptions. Disputed legal conclusions, professional valuations and third-party transfer decisions still require the appropriate human or institution.
Continue the workflow
California property workflows from disclosure through transfer
Asset-by-asset California workflows for disclosure, characterization, valuation, negotiation and transfer across all FL-142 categories.
Stocks, bonds and investment accounts on California form FL-142
What to identify, document and check when listing stocks, bonds and investment accounts on a California Schedule of Assets and Debts.
A safer California property-settlement workflow
A four-stage workflow from disclosure inventory through legal analysis, allocation, drafting and implementation.