First of all, anything that you brought into the marriage, and that came through inheritance and gift, might not be part of your marital assets. So when you go splitting things up, that shouldn't be part of the equation. Also, do you really know what each of you has? Have you considered retirement plans, deferred compensations, stock options, and what the values of your investments or businesses really are? Do you even know what the value of your house is, if one of you is going to keep it?

So it's really important to set the ground rules and figure out what each of you has, before you decide to just walk away with whatever name is on the account.

Linda Forman, CPA, P.C. is a Certifed Public Accountant who has practiced financial and tax guidance, retirement planning and ERISA issues, litigation support, and other areas of accounting in the Chicago area for over 30 years. She can be reached at (847) 316-1040. View her Divorce Magazine profile.