The transferee says “I didn’t know they were divorcing”—how do I prove he knew?
Close kinship is an important factor presuming knowledge. You can also prove: close contact between transferee and transferor (communications); the transferee’s understanding of the company (meetings, signed documents); no actual consideration paid (bank records show no payment); and the transferee exercising no shareholder rights after the transfer (no meetings, no dividends, no decisions). All point to “cooperating in the transfer” rather than a genuine transaction.
