Source: https://www.aicpa.org/interestareas/forensicandvaluation/resources/familylaw/id-family-law.html
Timestamp: 2019-04-21 20:50:52+00:00

Document:
Idaho laws are created and revised by the actions of lawmakers and the courts, as in other states. Click on the links below to learn more information.
i. Periera and Van Camp in CA Refers to in case law, but does not rely on methods. Speer v. Quinlan, 525 P. 2d 314 - Idaho: Supreme Court 1973.
Cohabitation Remarriage does not by itself alter obligor's requirement to pay obligee. (ID ST § 32-709) Foster v. Schorr, 82 P. 3d 845 - Idaho: Supreme Court 2003.
Trial, with exceptions to this rule. The parties may stipulate to an earlier valuation date, Sword v. Sweet, 140 Idaho 242, 253, 92 P.3d 492, 503 (2004); the valuation date will be before the trial if the trial court enters a partial final judgment terminating the marriage in order to expedite the later resolution of the property distribution issues, Brinkmeyer v. Brinkmeyer, 135 Idaho 596, 599-600, 21 P.3d 918, 921-22 (2001); and the trial court may retain jurisdiction to value retirement benefits after the actual date of divorce, Hunt v. Hunt, 137 Idaho 18, 21, 43 P.3d 777, 780 (2002).
Discounts for lack of control and lack of marketability are allowed. Reed v. Reed, 339 P. 3d 1109 - Idaho: Supreme Court 2014.
15. Common law Idaho does not recognize common law marriages formed after January 1, 1996. Wilkins v. Wilkins, 137 Idaho 315, 48 P.3d 644 (2002); I.C. §§ 32-201, -301.

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