While eating breakfast this morning I tried a new cereal. As I am getting older I try to eat low calorie, high fiber low sugar cereal with low fat milk. This has leaded me to compare the different cereals. I use to just look at the number of calories in a portion but then I noticed that each box of cereal defines portion differently. I think to keep the calorie number lower. Sum portions are a cup, 2/3 of a cup, 3/4 of a cup or 1 and 1/4 cups. This is like the candy bars which get smaller and remain the same size or the big box with less contents. The moral of the story is you must read the fine print and do a comprehensive comparison. What does this have to do with mediation and divorce? As my younger daughter says, I can find a blog or tweet about mediation in anything! When coming up with settlement options you have to do a comprehensive comparison. For example, if you are getting stock don’t just look at the current value but look at the basis so you know the capital gains. 100 shares of Coke with a value of $100 and a basis of $100 and 100 shares of Pepsi with a value of $100 and basis of $50 when sold and capital gains taxes paid are not equal. Money from and IRA and money in a saving account are not equal because of taxes and penalties. So be careful!As always, you can post any comment about this blog or Divorce Mediation, or just Mediation by following the directions at the right in the green column or at the bottom of this website. Learn more about mediation at http://www.center-divorce-mediation.com/ WM(241) 12/19/11