Modern divorce law considers marriage to be an economic and emotional partnership. When the partnership is dissolved, the law requires that the property accumulated during the marriage be equitably distributed between the parties. This involves placing a value on all marital property - homes, stocks and bonds, businesses, retirement benefits, stock options, professional practices and, in some cases, educational degrees and licenses. To be effective, a matrimonial lawyer must have a comprehensive knowledge of accounting practices, income taxation and business valuation techniques. When we initially meet with clients, we provide them with a basic overview of the relevant law. We explain that equitable distribution and alimony are dependent upon a number of factors, including the length of marriage and the respective contributions of the parties during the marriage. We also explain that child support is covered by certain statutory guidelines and it the responsibility of both parents. Divorce strikes at the heart of human emotion, and one party frequently enters it unwillingly. The ability to educate a client and bring a client through the emotional and financial thicket of the divorce process is critical.