§1.02 Divide Community Estate Equally

You must divide a community estate equally [FC §2550] unless one of the exceptions discussed in §§1.03 et seq. applies.

Dividing a community estate equally does not include making adjustments for future events such as potential tax liability that are not based on facts. [See Marriage of Fonstein (1976) 17 C3d 738, 748-749.]

A community estate includes the community assets and debts of registered domestic partners. You must construe statutory terms referring to spouses to include domestic partners. [See FC §§297.5(a), (j), 299(d); see also Koebke v Bernardo Heights Country Club (2005) 36 C4th 824, 837-839.]