FL-142 Schedule of Assets and Debts Exhibit Guide

1. Mandatory Supporting Attachments

Unlike simple check-the-box forms, Form FL-142 explicitly requires supporting documentary proof for every listed category:

• Real Estate (Item 1): Copy of grant deed, most recent mortgage statement showing principal balance, and property tax bill.
• Bank Accounts (Item 4): Most recent account statement showing balance as of date of separation and current balance.
• Retirement & Pensions (Item 11): Most recent 401(k), IRA, or defined benefit statement showing vested balance and contribution dates.
• Vehicles (Item 6): Copy of title / pink slip, Kelley Blue Book (KBB) private party valuation printout, and auto loan balance.

2. Date of Separation Valuations vs Current Values

Under California Family Code § 2552, assets and debts are generally valued as near as practicable to the time of trial or settlement, but bank account balances as of the Date of Separation (DOS) are critical for establishing community balances before post-separation earnings intervene.

3. Serving Form FL-141 After Completion

Once Form FL-142 and its exhibits are organized and served on the other party or their attorney, you must file Form FL-141 (Declaration Regarding Service of Declaration of Disclosure) with the Superior Court to prove compliance without exposing confidential financial statements to the public court docket.