New Court Established for Complex Family Financial Cases
by Jim Siemens
North Carolina has enacted new legislation under the 2026 Appropriations Act that provides for the establishment of a statewide court program dedicated exclusively to handling complex family financial disputes. The specialty court, which will provide a new forum for hearing qualifying domestic cases with high net worth and substantial income, is known as the Complex Family Financial Court.
The legislation authorizes the Chief Justice to appoint a Chief Complex Family Financial Court Judge, and three special superior court judges who will hear complex family financial cases across North Carolina. The Chief Judge will be responsible for determining which cases qualify as “complex,” and then assigning the cases to one of the three special superior court judges. The three judges, who are required to be licensed attorneys with extensive experience in family financial matters, will have the authority to conduct hearings, receive testimony, evaluate evidence, and enter temporary and final court orders.
What are Family Financial Matters?
Family financial matters are civil cases filed in district court in which there is claim regarding a financial issue, such as one or more of the following:
equitable distribution of marital and divisible property;
child support;
spousal support (post-separation support and/or alimony); and/or
a claim arising out of a contract between the parties, such as a separation agreement.
What Makes a Family Financial Matter “Complex”?
The Chief Complex Family Financial Judge will evaluate various factors to determine if a case qualifies as complex. Generally, cases involving high net worth and substantial income will meet the criteria. Specifically, a case may be deemed complex if it includes one or more of the following:
A closely held business, professional practice, or other business interest that requires specialized valuation;
Extensive forensic accounting to value the marital and separate components of assets;
Complicated retirement benefits;
Extensive real estate investments;
Trust interests;
Stock options and executive compensation; and
The presence of novel legal issues.
How Will the Complex Family Financial Court Operate?
The process to have a case designated as a Complex Family Financial case is initiated when one party files a Notice of Designation alleging that the case meets the criteria. The opposing party may file an opposition to the designation. The Chief Family Financial Court Judge will review the filing and then issue an order deciding whether the case will be designated. If the case is found to meet the criteria, the case will be assigned to one of the three special superior court judges. Parties in designated cases will be required to pay an additional $1,100 filing fee which is shared equally between the parties. The court will begin accepting Notices of Designation starting on January 1, 2027.
What are the Advantages of a Complex Family Financial Court?
The program is designed to provide specialized judicial oversight, active case management, and to promote equitable and consistent decisions. Complex family financial cases often involve financial experts such as business valuators, real estate appraisers, forensic accountants, and tax advisors. Having a judge who has significant experience understanding intricate business valuation methodologies, forensic financial analysis, tax implications, and high income support cases is invaluable to resolving these cases in a fair and efficient manner.
Siemens Family Law Group can help.
If your case involves significant income and high net worth, you need experienced legal representation to protect your financial interests. Whether you are pursuing or defending claims for child support, spousal support, or high net worth equitable distribution of property, the skilled and experienced attorneys at Siemens Family Law Group are here to help. We can provide you with sound advice, practiced guidance, and effective advocacy. Contact us today to see how we can help you navigate this new program.
This article is for information purposes only and is not to be relied on or substituted as legal advice. The information in this article is based on North Carolina state laws in effect at the time of posting.
About the Author
Jim Siemens is a family law specialist and family financial mediator practicing in Asheville, North Carolina. Jim has twenty-seven years of trial experience, including over a decade as a family law specialist. Learn more about Jim Siemens