The parties are required to prepare and exchange preliminary declaration of disclosure which includes and fl-142 schedule of assets and debts, fl-150 income and expense declaration, 2 years tax return, a statement of all material facts and information regarding the valuation of all assets that are community property or in which the community has an interest, a statement of all material facts and information regarding obligations for which the community is liable, and an accurate and complete written disclosure of any investment opportunity, business opportunity, or other income-producing opportunity presented since the date of separation that results from any investment, significant business, or other income-producing opportunity from the date of marriage to the date of separation. The financial disclosures are taken seriously by the Courts and failure to disclose could have serious consequences for the non-disclosing party in a divorce case. Couples that are going through the divorce process in California should understand that the Family Code and the Family Courts requires that they provide complete and accurate disclosure to the other spouse.

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