Divorce litigation in Georgia frequently raises contested questions of separate versus marital property, and forensic accountants are often at the center of those disputes. This session examines two foundational but sometimes conflicting frameworks: Thomas v. Thomas, which established the “source of funds” rule for tracing separate and marital contributions in real estate, and Lerch v. Lerch, which addresses how separate property can be transmuted into marital property. Speakers will tackle the active versus passive appreciation distinction as applied to real estate and retirement accounts, where careful tracing of pre-marital and marital contributions is critical. Drawing on real-world case examples, attendees will leave with practical tools for analyzing these disputes and presenting their findings persuasively.