Allen and Rebecca have been married for 20 years. Allen is a salesman for a large clothing retailer, and Rebecca is CEO of a medium-sized, publicly-held company. Within the last few months, Rebecca could be found at the office working 12 hour days. As a result, Allen and Rebecca are now living largely separate lives, only seeing each other for a few hours on the weekends. Due to her busy schedule, Rebecca was happy that Allen assumed respon- sibility for reconciling the checkbook, paying the bills, managing their investments, and preparing their joint income tax return. Both Allen and Rebecca earn incomes in the middle six-figures and have done well over the years. Allen. though, has grown resentful of his wife's position in her firm and perceives her desire to get ahead in life as the major reason he feels neglected. The more resentful Allen becomes, the less time Rebecca wants to spend with him. She was not surprised when he hurriedly shoved their joint income tax return at her on the kitchen counter one morning before work on April 15 and said, "Sign this." She signed the return, happy that he was taking care of what seemed to be a tedious task during a time of great stress for her at work. When Rebecca returned home that night, Allen was waiting for her. "I want a divorce, Rebecca," Allen said slowly, "Don't worry," he continued, "I've prepared a summary of our checking accounts, cars, house, and invest- ments as well as the two loans that we have, you know, the home mortgage and the two car loans, so that we can settle this like civilized people. I just want you to be okay, so I've tried to make this as easy as possible for you." Although she was surprised by the news, she was even more surprised that he was so... so nice about it. "What a contrast to the attitude he's had during the last year," she thought. "Well, perhaps he's relieved. Apparently, this is what he wants, and he wants out without much fuss." You are a forensic accountant and have been hired by Rebecca's attorney. 

Required

a. What could Allen have done to reduce the marital estate so that he keeps more assets than the amount to which he's entitled?

b. What documents would you suggest that the attorney request during discovery?