Collusion with an employer to delay bonuses, stock options or raises until after the divorce. You might find this information by taking the deposition of your spouse's boss or payroll supervisor, but more likely you'll need a forensic accountant.

    Salary paid to a nonexistent employee. The checks will be voided after divorce. Again, you might find this information by taking the deposition of your spouse's boss or payroll supervisor, but you'll probably need a forensic accountant.

    Money paid from the business to someone close -- such as a father, mother, girlfriend or boyfriend -- for services never rendered. The money will no doubt be given back to your spouse after the divorce is final.

    A custodial account set up in the name of a child, using the child's Social Security number.

    Delay in signing long-term business contracts until after the divorce. Although this may seem like smart planning, if the intent is to lower the value of the business, it is considered hiding assets.

    Skimming cash from a business he or she owns.

    Antiques, artwork, hobby equipment, gun collections and tools that are overlooked or undervalued. Look for lush furnishings, paintings or collector-level carpets at the office; income that is unreported on tax returns and financial statements.

    Debt repayment to a friend for a phony debt.

    Expenses paid for a girlfriend or boyfriend such as gifts, travel, rent or tuition for college or special classes.

    Investment in certificate "bearer" municipal bonds or Series EE Savings Bonds, which do not appear on account statements because they are not registered with the IRS. (The government is phasing out these bonds, realizing that it is losing a lot of money.)

    Cash kept in the form of traveler's checks. You may be able to find these by tracing bank account deposits and withdrawals.