How assets are split up in a divorce can have significant tax consequences, especially when the marital estate includes a private business interest. Valuation is just part of the picture. Equitable distributions require the parties to premeditate tax issues, too. This article lists common marital assets allocated in divorce settlement agreements. It also discusses how taxes affect asset value and explains how corporate redemptions are taxed. A sidebar looks at real estate and other investments that may create taxable gains when they’re sold.