Business Interests & Pereira/Van Camp
Community Property · Lesson 08
Business Interests & Pereira/Van Camp
這一課問的是：配偶 SP 事業之收入如何在 SP 與 CP 間分配？
ActorActObjectStandardConsequence
Issue · what this lesson is really about
How is income from a spouse's separate property business apportioned between SP and CP?
這一課問的是：配偶 SP 事業之收入如何在 SP 與 CP 間分配？
Trigger words & phrases that should flag this issue:
businessSP businessPereiraVan Campapportionment
Core Terminology · 7 must-know
Tap a card to flip and reveal the meaning.
Pereira
Tap to see meaning
Apportionment formula crediting SP with reasonable rate of return.
Pereira 公式。
Van Camp
Tap to see meaning
Apportionment formula valuing CP labor at market rate.
Van Camp 公式。
growth attributable to labor
Tap to see meaning
Community contribution.
勞動所致成長。
growth attributable to capital
Tap to see meaning
SP contribution.
資本所致成長。
apportionment
Tap to see meaning
Court applies formula based on facts.
分配。
character of business
Tap to see meaning
Initial character generally SP.
事業性質。
Rule Sentence · the workhorse
Income from a separate property business operated during marriage is apportioned between SP and CP using either the Pereira formula (crediting SP with a reasonable rate of return and treating excess as CP) or the Van Camp formula (valuing CP labor at a reasonable wage and treating excess as SP), depending on whether labor or capital drove growth.
Sentence Anatomy · 5 roles, 5 colors
Every rule sentence breaks into five visual roles.
Actor 行為人spouse owning SP business擁 SP 事業之配偶
Act 行為operating business during marriage婚內運營
Object 對象business income事業收入
Standard 法律標準Pereira or Van CampPereira / Van Camp
Consequence 後果apportioned between SP and CP於 SP 與 CP 間分配
Casebook Snapshot · a real American case
Pereira v. Pereira
Holding. Where one spouse's separate property business grows substantially due to community labor during marriage, SP gets credit for a fair return on the capital, and the excess attributable to the spouse's labor is community property.
Why it matters. Pereira applies when labor drove growth — community share gets the lion's share of the excess.
Pereira：勞動所致成長 → CP 獲多數。
Common Mistakes · what trips students
✗ SP business 收入永為 SP。
✓ Community labor during marriage creates CP component.
婚內社區勞動產生 CP 成分。
Mini IRAC · build the Application
Issue. How should income from H's SP restaurant business, operated by H during the 20-year marriage, be apportioned between SP and CP?
Rule. Pereira and Van Camp formulas apportion income from SP businesses operated during marriage, depending on whether labor or capital drove growth.
Application (model). H's restaurant business grew significantly during marriage primarily due to H's labor and operational decisions. Because Pereira applies when labor drove growth and credits SP with a fair rate of return on capital with excess as CP, the fact that H's labor was the principal engine of growth means Pereira likely governs apportionment.
Pick the right element for each blank:
g1.
g2.
Conclusion. Therefore, SP receives a fair rate of return on H's original capital; the excess growth is community property.
MBE Check · multiple choice
H owns an SP stock portfolio that triples in value during marriage purely through market appreciation. What apportionment?
Practice Drill · tap to build the rule
Drop the chips here in correct order:
Tap chips to add → tap chips in the target to remove: