In the United States a divorce occurs every 36 seconds, 2,400 times per day and 876,000 times per annum. Forty-one percent of first marriages, sixty percent of second marriages and seventy-three percent of third marriages end in divorce.  Marital assets are often encumbered and not readily liquid. These assets typically consist of personal residences, vacation homes, closely-held businesses, retirement accounts, stocks and bonds. These collective assets are often collectively valuable, however the sale of these assets is both undesirable or impractical given the exigent circumstances.  Likewise, business assets are often encumbered and not readily liquid, as well as providing a continuing source of cash flows.  Divorces, personal and business, are often highly emotional and draining life events, and the more immediate availability of liquidity to fund settlements can often allow the parties to “move on” from the relationship and accelerate the timing of the settlement.  It may also allow one party to attain more attractive terms given the immediacy of an available cash payment.  In addition, quick settlements may allow the parties to preserve cash resources that would otherwise have been expended in the divorce process.