The "equitable distribution" plan is how the court divides the marital estate between the divorcing spouses. While many people frequently think that the division will be a simple 50/50 split, the implementation of an asset division in high net worth divorces is much more complex.
Marital assets must be identified and valued before they are distributed and, in many large marital estates, the disputes regarding what assets should be considered by the court and how to value them can be substantial. The resolution of such disputes can cause the division of assets to swing in favor, or against, one party or the other by ten of millions of dollars or more.
- New York Times