OTHER REVIEW HEARING
1 SUPERIOR COURT OF CALIFORNIA 2 COUNTY OF SAN FRANCISCO 3 UNIFIED FAMILY COURT 4
5) 6 ANATOLIY KATS,) Case Number: FDI-18-790475) 7 Petitioner) Hearing Date: July 16, 2026) 8 VS.) Hearing Time: 9:00 AM) 9 OLENA KATS,) Department: 404) 10 Respondent) Presiding: AI MORI) 11) 12 OTHER REVIEW HEARING 13 TENTATIVE RULING 14 Having read and considered the pleadings, declarations, and other evidence submitted in this matter, the 15 Court makes the following findings and orders: 16 A. Procedural History 17 1) The parties are Petitioner Anatoliy Kats (Husband) and Respondent Olena Kats (Wife).
The 18 parties married on 10/5/2009 and they agree their date of separation is 5/1/2017, for a marriage of 19 7 years and 7 months. 20 2) On 7/13/2020, a Judgment was entered pursuant to an agreement of the parties. The Judgment 21 provides in pertinent part that: 22 a. The parties shall retain the services of Moon Schwartz and Madden (MSM) to prepare 23 QDRO’s for any community property interest in “retirements” including Dignity 403(b), 24 Sutter 403(b), and Sutter 401(k) with each party equally responsible for the payment and 25 services provided. 26 b.
Husband shall retain “the Roth IRA” in his name as his sole and separate property. 27 3) On 9/24/25, Wife filed a Request for Order. Wife states that after finally agreeing to cooperate 28 with hiring Moon Schwartz and Madden (MSM) to divide their retirement accounts, MSM 29 discovered transfers of funds into Husband’s Sutter 403(b) and 401(k) retirement accounts on
1 12/31/2016. Wife contends the transfers are community funds, while Husband contends they are 2 separate funds. Wife attached a communication from MSM in which MSM stated it needs a 3 court’s decision on the character of the “rollovers into Sutter 401(k) and 403(b)... to complete 4 those calculations and QDROs.” Wife asks the Court to divide the retirement and investment 5 accounts, award sanctions for Husband’s delay for hiring MSM and for concealing community 6 property transfers, and an award of interest and equitable adjustment for five years of delay. 7 4) On 11/3/25, Husband filed a Responsive Declaration denying allegations of concealment, delay, 8 and non-compliance with the terms of the Judgment.
Husband states he initiated the QDRO 9 process on 4/1/2024 and asserts that the transfer of funds on 12/31/2016 was an administrative 10 rollover/transfer that occurred prior to Judgment. Husband requests the Court deny the Wife’ 11 9/24/25 Request for Order in its entirety and impose sanctions against Wife under Family Code 12 section 271. 13 5) On 11/5/25, Husband filed an “Executive Summary for Judicial Review of Petitioner’s 14 Responsive Declaration.” 15 6) On 11/14/25, Wife filed a declaration entitled “Responsive Declaration” that the Court considers 16 a Reply Declaration wherein she reiterates her position. 17 7) At the prior 11/20/2025 hearing, per the Findings and Order After Hearing filed 12/5/2025, the 18 Court made the following relevant orders: 19 a.
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A future hearing date was set for 1/13/2026 on the issue of the retirement accounts. The 20 Court ordered Husband no later than 12/30/2025 to file and serve a declaration attaching 21 quarterly statements for all accounts from which money was transferred into the Sutter 22 403(b) and 401(k) accounts from the date of marriage (10/5/2009) through the date of 23 separation (5/1/2017). 24 b. The Court reserved jurisdiction over both parties’ requests for sanctions. 25 8) On 12/12/2025, Wife filed a Request for Clarification of Findings and Order After Hearing.
Wife 26 requests that the Court order Husband to provide all quarterly statements from all accounts to 27 which outgoing transfers were made from the Sutter 403(b) and Sutter 401(k) accounts. 28 9) On 12/24/2025, Husband filed a Declaration wherein he states: 29
1 a. He has reviewed the complete financial history of the Lincoln Financial retirement 2 accounts from date of marriage through “the date of the administrative transfer to Fidelity 3 (December 31, 2016) and these quarterly statements confirm there were zero employee or 4 employer contributions made to these accounts during the entire marital period. 5 b. The Accounts were established prior to marriage and funded entirely with premarital 6 earnings. 7 c. The total balance transferred to Fidelity on 12/31/2016 ($159,313.45) represents 8 Husband’s separate property consisting of pre-marital balance plus passive market 9 growth. 10 10) On 1/5/2025, Wife filed a Reply Declaration.
Wife requests an independent forensic accounting 11 review the retirement and investment accounts at issue, with Husband bearing 100% of the costs. 12 Wife asks the Court to authorize MSM to directly obtain certified statements and records from 13 any and all plan administrators, custodians, or financial institutions for any retirement, 14 investment, or related accounts held in Husband’s name, or from which funds were transferred, 15 rolled over, or otherwise moved, for the period from the opening of each account through the 16 present, without further authorization from Husband.
In the alternative, Wife asks the Court to 17 order Husband to obtain and produced certified statements directly from the relevant plan 18 administrators for all such accounts and periods. 19 11) On 1/7/2026, Husband filed a Supplemental Declaration. Husband asks the Court to deny all 20 relief requested in Wife’s Reply Declaration. 21 12) At the prior 1/13/2026 hearing, per the Findings and Order After Hearing filed 1/20/2026, the 22 Court made the following relevant orders: 23 a. No later than 1/16/2026, Husband shall forward to Moon Schwartz and Madden (MSM) a 24 true and correct electronic copy of his Declaration filed 12/24/2025 (including all 25 attachments) and his Supplemental Declaration filed 1/7/2025 (including all attachments). 26 Wife shall be CC’d on that communication with MSM.
Husband shall ensure Wife 27 receives a copy of all the documents he sends to MSM. 28 b. The Court orders the parties to have MSM review the documents attached to Husband’s 29 Declaration filed 12/24/2025 and his Supplemental Declaration filed 1/7/2025 and
1 determine whether there are any additional documents they need to complete a tracing 2 and form an opinion regarding Husband’s claims that all funds rolled over into the 3 community property retirement accounts from the Lincoln Financial accounts in 4 December 2016 are entirely Husband’s separate property. Husband shall email (or 5 provide a Dropbox or similar link) to MSM any additional documents requested (with a 6 CC to Wife) within 14 days of receiving a list of additionally needed documents from 7 MSM. 8 c.
Once MSM is satisfied that it has all of the documents it needs or that can be reasonably 9 obtained, the Court orders the parties to have MSM review the documents and provide a 10 written opinion regarding Husband’s claim that all funds transferred into the community 11 property retirement accounts from the Lincoln Financial accounts are his separate 12 property. 13 d. The parties shall share equally the cost for MSM to complete the work described above. 14 e. Once MSM has produced an opinion on this issue, the parties are ordered to meet and 15 confer to determine whether they intend to accept the opinion and have MSM complete 16 the QDROs for the remaining accounts or whether they intend to contest the opinion. 17 f.
A review hearing is set for Thursday, 3/26/2026 at 9:00 AM in Dept. 404. In the event the 18 parties do not accept MSM’s opinion, the following issues will be heard at the next 19 hearing date: (a) review any opinion by MSM regarding the character of any rollovers 20 from the Lincoln Financial accounts into the community property retirement accounts 21 and (b) adjudicate any remaining dispute between the parties regarding this issue. 22 g. All other requests set forth in Wife’s 1/5/2025 Reply Declaration were denied. 23 13) On 3/13/2026, Husband filed a Declaration to which he attached a report by MSM dated 24 1/29/2026 which includes findings regarding the community and separate property shares 25 contained in Husband’s Sutter Health 403(b) and 401(k) and Dignity Health 403(b).
Husband 26 asks the Court to adopt MSM’s findings and order the parties to immediately cooperate with 27 MSM for the preparation of QDROs. 28 14) On 3/13/2026, Wife filed a Declaration. Wife states that: MSM issued two materially different 29 reports within 24 hours, reducing the community component of the Sutter Health 403(b) by
1 approximately $44,000 without adequate explanation, the report acknowledges rollover 2 mismatches and relies on figures labeled “assumed” rather than verified tracing, the report does 3 not reconcile administrator-produced Fidelity records, and the report contains two math errors 4 (one in the amount of $4.90 and another in the amount of $667.43). Wife states that these issues 5 undermine confidence in MSM’s analysis. Wife also states that she subpoenaed records from 6 Fidelity and provided them to MSM but it is unknown whether MSM relied on those records. 7 Wife further notes that MSM wrote to both parties stating, “At this time we recommend a 8 forensic CPA as we are unable to provide further analysis.”
Wife asks the Court to: 9 a. Decline to adopt the MSM report; 10 b. Direct MSM to provide a written supplemental reconciliation confirming that all 11 reasonably obtainable documentation necessary to complete tracing has been obtained 12 and reviewed; 13 c. Require reconciliation of the rollover discrepancies against the Fidelity records; 14 d. Confirm that the separation-date allocation percentages are supported by a complete and 15 internally consistent tracing analysis; 16 e. If MSM is unable to provide such reconciliation, appoint a neutral forensic CPA to 17 perform a complete tracing of the Lincoln (CPMC), Sutter Health 403(b) and 401(k), 18 Fidelity, and Dignity Health retirement accounts; and 19 f.
Direct the parties, or the relevant plan administrators, to produce updated retirement 20 account statements through the most recent available date so that separation-date 21 allocation percentages may be accurately applied to current balances and each party may 22 receive the full community property share of retirement benefits. 23 15) Following the prior 3/26/2026 hearing, the Court issued a Findings and Order After Hearing 24 (filed 4/17/2026) which ordered the following: 25 a. Because Wife is contesting MSM’s report, this hearing is continued to Thursday, 26 7/16/2026 at 9:00 AM in Dept. 404 to provide time to Wife to hire an independent 27 forensic accountant if she so chooses to review the necessary documents and comment on 28 MSM’s report final report.
Wife shall be 100% responsible for the fees of her 29 independent forensic accountant subject to later reallocation.
1 b. No later than 5/1/2026, Wife may provide Husband a list of documents that she has not 2 yet been provided with to date, and Husband shall use his best efforts to provide the 3 requested documents to Wife within 10 days of Wife’s request. Husband is not required 4 to provide to Wife any documents he has previously already given to Wife. 5 c. If Wife wishes to subpoena documents directly from the financial institutions, she may do 6 so. 7 d. At least 20 calendar days prior to the next hearing date, Wife shall provide Husband a 8 copy of her expert’s report, if any. 9 e.
At least 10 calendar days prior to the next hearing date, both parties shall file and serve 10 declarations explaining which report the Court should adopt and why, and whether the 11 Court should reallocate the cost of Wife’s forensic accountant. 12 f. At least 10 calendar days prior to the next hearing date, both parties shall also file and 13 serve Income and Expense Declarations. 14 16) On 5/1/2026, attorney Irina Aerov filed a Noticed of Limited Scope Representation stating that 15 she will represent Wife at the 7/16/2026 and for any continuance of that hearing.
Ms. Aerov is 16 also representing Wife with respect to the issue of discovery. 17 17) On 7/6/2026, Husband filed a declaration stating that Wife failed to file an expert report and that 18 Wife should be precluded from introducing any new expert testimony of forensic accountant. 19 Husband also asks the Court to deny any request by Wife to reallocate any fees for Wife’s 20 forensic accountant. Husband asks the Court to adopt Moon Schwartz and Madden’s report. 21 However, Husband also asks that the Court stay the preparation and entry of any Qualified 22 Domestic Relations Orders regarding Wife’s community share of retirement accounts “pending 23 the adjudication of any potential omitted community funds used to acquire foreign assets.” 24 Husband states he believes Wife acquired a multi-property real estate portfolio in Kyiv and 25 Ivano-Frankivsk between 2021 and 2024 (following marriage) and he wants to conduct discovery 26 to determine whether Wife used community funds to acquire that real estate.
Husband further 27 states that Wife served a formal Demand for Production on 6/18/2026 which is “currently 28 pending.” 29
1 18) On 7/6/2026, Wife filed a declaration asking the Court to continue the 7/16/2026 hearing to date 2 in late September 2026 or early October 2026. Wife states she was unable to find a forensic 3 accountant willing to work with her as a self-represented litigant and she had to retain legal 4 counsel to assist her. Wife states her attorney contacted several forensic accountants, but only 5 one, Jeff Stegner, was available to review the documents. Wife states Mr. Stegner is currently 6 reviewing he records and is working on identifying what additional documents Husband “is 7 required to produce or what documents must otherwise be obtained through subpoenas.” 8 19) On 7/7/2026, Husband filed a Supplemental Declaration stating he objects to Wife’s request for 9 continuance.
Husband reiterates his requests set forth in his 7/6/2026 declaration, including his 10 request to “stay the execution and distribution of any Qualified Domestic Relations Orders 11 (QDROs) pending the adjudication of Respondent’s omitted foreign assets, as more fully set forth 12 in Petitioner’s July 6, 2026 Declaration.” 13 B. Findings and Order 14 1) The Court finds good cause to grant Wife’s request for a continuance of this hearing to Tuesday, 15 10/13/2026 at 9:00 AM in Dept. 404 to permit her expert additional time to conduct his analysis. 16 2) Wife shall serve whatever subpoenas she determines needs to be served to obtain whatever 17 documents her expert believes needs to be obtained sufficiently far in advance of the next hearing 18 date to provide the third parties with sufficient time to produce the requested documents and to 19 provide time to her expert to review the documents and produce a report. 20 3) At least 20 calendar days prior to the next hearing date, Wife shall provide Husband a copy of her 21 expert’s report, if any. 22 4) At least 10 calendar days prior to the next hearing date, both parties shall file and serve 23 declarations explaining which report the Court should adopt and why, and whether the Court 24 should reallocate the cost of Wife’s forensic accountant.
Wife’s declaration shall also address 25 Husband’s contentions regarding whether she used community funds to acquire foreign real 26 estate, and whether the execution of any QDROs should be delayed for Husband to conduct 27 discovery regarding this issue. 28 5) At least 10 calendar days prior to the next hearing date, both parties shall also file and serve 29 Income and Expense Declarations.
1 6) The Court will prepare the Findings and Order After Hearing. 2
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