The South Carolina Family Law Blog contains a great list of frequently-overlooked or hidden assets in divorce. Some of the more interesting items are:

1.Frequent flyer mileage
2.Security deposits (e.g., utilities, car lease)
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8.Unused vacation, sick leave
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10.Income tax refunds
11.Income tax capital loss carry-forwards
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24.Burial plots
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30.Cash
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34.Options to purchase property
35.Unpaid commissions on deals set to close
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39.Taxes prepaid

In our area, don’t forget about subsurface mineral rights, another overlooked asset.