Bernier v. Bernier

In Bernier v. Bernier, 449 Mass. 774, 799 (2007) (Bernier I), the Supreme Judicial Court vacated that portion of the third amended supplemental judgment of divorce of the Probate and Family Court valuing the parties’ S corporations and remanded the matter for further proceedings concerning, among other things, the issue of “tax affecting.” More specifically, the court directed the probate judge to employ “the tax affecting approach” adopted in Delaware Open MRI Radiology Assocs. v. Kessler, 898 A.2d 290, 328-330 (Del. Ct. Ch. 2006) (Kessler). Bernier I, 449 Mass. at 790. The court also…