Notwithstanding any other provision in this chapter, a change
of ownership shall not include any interspousal transfer, including,
but not limited to:
   (a) Transfers to a trustee for the beneficial use of a spouse, or
the surviving spouse of a deceased transferor, or by a trustee of
such a trust to the spouse of the trustor,
   (b) Transfers which take effect upon the death of a spouse,
   (c) Transfers to a spouse or former spouse in connection with a
property settlement agreement or decree of dissolution of a marriage
or legal separation, or
   (d) The creation, transfer, or termination, solely between
spouses, of any coowner's interest.
   (e) The distribution of a legal entity's property to a spouse or
former spouse in exchange for the interest of such spouse in the
legal entity in connection with a property settlement agreement or a
decree of dissolution of a marriage or legal separation.

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Tilden Moschetti San Francisco Divorce Lawyer.
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Edward A. Smith Sacramento Auto Accident Lawyer.
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Clarke Logan Young Los Angeles Divorce Lawyer.

Last modified: July 31, 2008