The CARVE Method Explained: A Modern Framework for Divorce Property Division

Property division during divorce can be one of the most complex and contentious parts of family law. To address these challenges head-on, Jeremy J. Salvador, Managing Partner at Miod & Company, LLP, has developed a groundbreaking tool: the CARVE Method. Designed specifically for California family law practitioners, CARVE provides a structured framework to handle even the most complicated property division issues with clarity and confidence.

What is the CARVE Method?

CARVE stands for Characterization, Apportionment, Reimbursement, Valuation, and Equalization—the five key property division categories most commonly encountered in family law cases. By breaking down property division into these focused components, the CARVE Method provides a roadmap for professionals seeking to deliver equitable and legally sound outcomes.

A Closer Look at Each Component:

C – Characterization: Determining whether an asset or debt is community, separate, or mixed property is foundational to accurate division. CARVE incorporates the 5T’s Framework (Tenets, Timing, Title, Tracing, Transmutation) to guide this crucial analysis.

A – Apportionment: When separate property increases in value during marriage due to community contributions, the community may have a claim. The CAPTURE Framework within CARVE helps quantify these mixed interests with precision.

R – Reimbursement: The CLEAR Framework helps practitioners identify when and how one party should be reimbursed for contributions to the marital estate, including statutory rights and equitable remedies like Epstein and Watts credits.

V – Valuation: Accurate asset valuation is essential for fair division. CARVE’s VALUED Framework offers a rigorous process for determining an asset’s worth, using methods that comply with California law and professional accounting standards.

E – Equalization: Once the values, contributions, and entitlements are determined, the EQUAL Framework ensures that the final division of property is not just mathematically correct, but also fair, enforceable, and aligned with California Family Code.

Why CARVE Matters

The CARVE Method isn’t just theory—it’s a practical, tested system designed to bring structure to what can often feel like a chaotic and emotionally charged process. By using CARVE, attorneys, forensic accountants, and judges can:

• Streamline analysis and reporting
• Improve the accuracy of financial conclusions
• Reduce conflict and enhance negotiation outcomes
• Ensure compliance with California’s legal standards

About the Author

Jeremy J. Salvador is a recognized forensic accountant and Managing Partner at Miod & Company, LLP. With years of expert witness testimony experience and a specialty in family law litigation, Jeremy developed the CARVE Method to elevate the practice of property division in California divorce cases. His work bridges legal precision and forensic clarity, offering professionals tools they can rely on.

Conclusion

Property division doesn’t have to be overwhelming. With the CARVE Method, legal and financial professionals gain a reliable guide to navigate the most critical elements of family law property disputes. At Miod & Company, we are proud to offer innovative solutions like CARVE to support legal excellence and client success.

Want to learn more about CARVE or see how it applies to your case?
Visit Miod & Company, LLP or reach out to our team today.