Property division is one of the most complex parts of any divorce case. The issues are even more complex when a spouse has an ownership interest in a family or closely owned company. This not only leads to issues pertaining to determining income and cash flow, but also whether the interest in the company itself is characterized as marital property subject to division or a spouse’s non-marital property. In certain instances, even when a spouse’s ownership interest is characterized as his or her non-marital property, there …