Mr. Stegner and Ms. McFarlin discuss various types of equity and real property apportionment between community and separate property. They analyze the documents needed to make such calculations as well as the methods used to make such apportionment (Hug / Nelson / Sequential) as well as Moore /Marsden and Branco calculations. Jeff Stegner CPA-ABV has over 30 years' experience in accounting, the last 20+ focused on forensic accounting and business valuation. He has been qualified as an expert in all SF Bay Area counties and been retained in well over 1,000 cases. Ms. Natalie McFarlin CPA-ABV has over 10 years' experience in forensic accounting and business valuation and has also been qualified as an expert in most Bay Area courts.