Selección del Mercado Objetivo

Special thanks to Larry L. Martin and James N. Zoys for their assistance in assuring the accuracy and consistency of the information contained in this article.

EXHIBIT "A"

EXPLANATION OF TRACING SHEETS

Assume the parties married 12/31/85, and the tracing effort is focused on a single bank account where both separate and community funds are deposited.

Husband owns the house as his separate property.

The basic sources of information for the trace include: the cancelled checks, deposit slips, bank statements, broker’s statements, notes and note payment schedules, closing statements, earnest money contracts and contracts for improvements to land.

The headings include the date of transaction, description of transaction with payee’s name on checks and payor’s name on deposits, amount of check or deposit. Deposits and withdrawals are categorized as separate or community according to the nature of the expense or the source of the deposit. An allocation of the balance into separate and community funds is kept after every transaction. Reimbursement and economic contribution accounts are also kept for amounts claimed to be due to the separate estate and the community estate.

Some of the basic rules of tracing identified are:

(C) - Community funds are withdrawn first, then separate funds.

(J) - An asset purchased with joint funds creates a joint tenancy, thereby establishing a percentage interest in the separate and community estates.

(D) - Separate funds used to make down payment on purchase of property creates ownership interest pro rata.

(RS) - Repairs and debts on separate property are paid from separate funds, if available. (U) - Unknown expenses and deposits are presumed community in nature.

(CL) - Deposits and withdrawals close in time and amount are "matched up," overcoming the community presumption.

(L) - Living expenses are paid by community, whenever possible. (R) - Possible basis for a reimbursement claim.

Tracing Sheet #1

DEPOSIT W ITHDRAW AL BALANCE

ECONOM IC CONTRIBUTION OR

REIM BURSEMENT CLAIM

DATE PAYEE/SOURCE NOTATION AMOUNT SEP. COMM . SEP. COMM . SEP. COMM . DUE TO SEP.

DUE TO COM M .

1986

1/1 Opening Balance (From H’s sep. acct.)

5,000. 5,000. 5,000. -0-

1/14 (R) Credit Card (Community) 700. 700. 4,300. -0- 700.

1/15 Employer of H 1,200. 1,200. 4,300. 1,200.

1/20

(C) (J)

Broker (buy 100 shares ABC, Inc.) 3,000. 1,800. (60% ) 1,200. (40% ) 2,500. -0- 1/31 Employer of W 1,000. 1,000. 2,500. 1,000. 2/10 (RS) ABC Bank (H’s House pymt.) 600. 600. 1,900. 1,000. 2/10 (C) (L) Food/Clothing/Living 1,000. 1,000. 1,900. -0- 2/15 (D)

Title Co. (Down payment - $10,000 new lot; $9,000 note)

1,000. 1,000. (10% ) 900. -0- 2/15 Employer of H 1,200. 1,200. 900. 1,200. 2/20 (J) Broker (Sold

100 shares ABC, Inc.)

4,000. 2,400. (60% )

1,600. (40% )

3,300. 2,800.

Tracing Sheet #2

DEPOSIT W ITHDRAW AL BALANCE

ECONOM IC CONTRIBUTION OR

REIM BURSEMENT CLAIM

DATE PAYEE/SOURCE NOTATION AMOUNT SEP. COMM . SEP. COMM . SEP. COMM . DUE TO SEP. DUE TO COM M . 3/8 (CL) Estate’s Executor (H’s inheritance) 6,700. 6,700. 11,000. 2,800.

(L) Beer and Gas

100. 100. 11,000. 2,700.

3/10

(CL)

Broker (Bought 100 shares GHI, Inc.

6,600. 6,600. 4,400. 2,700.

3/12

(L)

Vacation Expense 3,000. 3,000. 4,100. -0- -0-

3/15 Employer of H 1,200. 1,200. 4,100. 1,200.

(EC) New Bank (new lot) pymt. - principal

2,000. 2,000. 3,300. -0- 800.

3/31 Employer of W (Salary & bonus)

5,000. 5,000. 3,300. 5,000.

4/1

(EC)

ABC Bank (H’s house pymt - principal

4,000. 4,000. -0- 4,300. 700.

4/10

(EC)

ABC Bank (Pymt for improvements on house)

Tracing Sheet #3

DEPOSIT W ITHDRAW AL BALANCE

ECONOM IC CONTRIBUTION OR

REIM BURSEMENT CLAIM

DATE PAYEE/SOURCE NOTATION AMOUNT SEP. COMM . SEP. COMM . SEP. COMM . DUE TO SEP.

DUE TO COM M .

4/11 Oil Co. (royalties from H’s sep. prpty.)

4,000. 4,000. 4,000. 1,300.

(L)

MICHAEL P. GEARY GEARY, PORTER & DONOVAN

16475 Dallas Parkway, Suite 500 Addison, Texas 75001-6837 972/931-9901 FAX: 972/931-9208 E-MAIL: [email protected] BIOGRAPHICAL INFORMATION EDUCATION:

The University of Texas at Austin -BBA, Marketing (1976) South Texas College of Law - J.D. (1979)

PROFESSIONAL ACTIVITIES AND ACCOMPLISHMENTS: Shareholder, Geary, Porter & Donovan, P.C.

Board Certified in Family Law (since 1985)

Fellow, American Academy of Matrimonial Lawyers Life Fellow, Texas Bar Foundation

State Bar of Texas Family Law Practice Manual Committee - Co-Chairman (1994-1996); Member (1994-1999) Member, Family Law Council, State Bar of Texas (1984-1991)

Past Chairman, Family Law Section, Dallas Bar Association

Certified Arbitrator, American Academy of Matrimonial Lawyers and the National Association of Securities Dealers (NASD)

Voted one of "The Best Lawyers in Dallas" in the area of Family Law, D Magazine, May, 1995 and May, 2001 Recognized as a "Super Lawyer" by Texas Monthly, 2003, 2004 and 2005

PUBLICATIONS AND CONTINUING LEGAL EDUCATION ACTIVITIES:

Author/Speaker at numerous professionally related seminars, including the following:

Advanced Family Law Seminar: "Marital Property & Estate Planning Issues: Characterization and Attacking Trusts, Family Limited Partnerships (FLPs), Etc." - 2003

Advanced Family Law Seminar: "Tracing - How To Actually Do It - 2000

University of Houston Family Law Practice Seminar: "Characterization and Tracing - 2000, 2001 and 2003 Advanced Family Law Seminar: "Reimbursement" - 1999

Advanced Family Law Seminar: "Reimbursement: When You Get It and How to Prove-Up Your Claim" - 1998 University of Houston Family Law Institute: "Surprises at Trial and How to Handle Them" - 1997

Advanced Family Law Seminar: "Valuing and Dividing Retirement Benefits and Other Forms of Compensation" - 1995

University of Houston Law Foundation Family Law Practice Seminar: "Clean-Up Documents: Transferring Business Interests, Real Estate, Deposits, Moveables, Etc." - 1994, 1995, 1996

Family Law Drafting Course: "Business Entities" - 1993

Advanced Family Law Seminar: "Sophisticated Methods of Dividing a Family Business: Corporations and Partnerships" - 1993