The following is a list of easily-overlooked or "hidden" assets in property settlement or division cases:

  1. Frequent flyer mileage
  2. Security deposits (e.g., utilities, car lease)
  3. Timeshare property
  4. Leased vehicles, cell phone, other items
  5. Stock options
  6. Memberships (e.g., country club)
  7. Bond or deposit for country club
  8. Unused vacation, sick leave
  9. Patents, copyrights, royalties
  10. Income tax refunds
  11. Income tax capital loss carry-forwards
  12. Income tax charitable contribution carry-forwards
  13. Marketable govt licenses (radio licenses, commercial fishing quotas)
  14. Special retirement benefits (“golden parachutes”)
  15. Retirement – life insurance benefits
  16. Retirement – medical benefits
  17. Retirement – survivor benefits
  18. Hobby or other collections
  19. Contract rights from marital employment (e.g., insurance renewal payments for agent)
  20. Affiliation “rewards” programs (e.g., points or discounts for credit card use)
  21. Entertainment tickets, season ticket options
  22. Business vehicle for personal use
  23. Prepaid rent, leases, subscriptions
  24. Burial plots
  25. Life insurance cash surrender value (or perhaps death benefit if insured is elderly)
  26. Tort, worker’s comp claims
  27. Stock options
  28. Hangar lease (for aircraft)
  29. Hotel or credit card points
  30. Cash
  31. Small business retained earnings
  32. US Savings Bonds, other securities
  33. “Hidden value” items – rare items of personal property (e.g., antiques), rare pets, collectibles
  34. Options to purchase property
  35. Unpaid commissions on deals set to close
  36. Referral fees (e.g., for personal injury lawyers)
  37. Security or performance bonds posted
  38. Car insurance prepaid
  39. Taxes prepaid