Marriage of Yanes CA2/6

FACTS AND PROCEDURAL HISTORY2

Alvaro and Katelyn were married for almost nine years and separated in May 2021. They have three minor children. The parties stipulated to a custody agreement and the trial court terminated the parties’ marital status in December 2022. Trial proceedings The parties tried the division of property issues. At the beginning of trial, Alvaro moved in limine to exclude forensic accountant, Wayne Lorch, from testifying. Alvaro argued that the contract between the parties and LorchGreene LLP precluded Lorch from doing so. The court denied the motion. Lorch prepared two schedules (one for each party) reflecting the parties’ separate and community properties. He reviewed bank statements, canceled checks, paystubs, and other financial documents, and relied on the Family Code to create the schedules. He divided the assets that existed as of the date of separation. Lorch testified he was unable to allocate the parties’ E-trade account, stock units, restricted stock units (RSU), or stock options as either community or separate property because information was missing. He created two scenarios—one where he assumed all stock units were community property, and one…