Amendment to Dissolution of Marriage

A new law signed by Governor Fallin (SB815), which amends 43 O.S. Section 110, requires, unless otherwise agreed upon by the parties in writing, the delivery by each party to the other within thirty days from the earlier of either the date of service of the summons or the filing of an initial pleading by the respondent the federal and state income tax returns of each party for the past two years and any nonpublic, limited partnership and privately held corporate returns for any entity in which either party has an interest, together with all supporting documentation for the tax returns, including but not limited to W-2 forms, 1099 forms, K-1 forms, Schedule C and Schedule E.  If a return is not completed at the time of disclosure, the parties shall provide the documents necessary to prepare the tax return of the party, to include W-2 forms, 1099 forms, K-1 forms, copies of extension requests and estimated tax payments, two months of the most recent pay stubs from each employer for whom the party worked. Additional documents include statements for the past six (6) months for all bank accounts held in the name of either party individually or jointly, or in the name of another person for the benefit of either party, or held by either party for the benefit of the minor child or children of the parties, documentation regarding the cost and nature of available health insurance coverage for the benefit of either party or the minor child or children of the parties, documentation regarding the cost and nature of employment or educationally related child care expenses incurred for the benefit of the minor child or children of the parties, and documentation regarding all debts in the name of either party individually or jointly, showing the most recent balance due and payment terms.

If either party is not in possession of a document required pursuant to subparagraph h of paragraph 1 of this subsection or has not been able to obtain the document in a timely fashion, the party shall state in verified writing, under the penalty of perjury, the specific document which is not available, the reasons the document is not available, and what efforts have been made to obtain the document.  As more information becomes available, there is a continuing duty to supplement the disclosures.