And who does the firm belong to? That’s right – half belongs to your husband and half belongs to his partner. They both own 50% of a business which has a value, because it has assets. Presumably, one partner could sell out to the other, for a price. Or both partners could sell part of the business to and welcome a new lawyer into the firm. Or they could sell the whole thing outright to a different law firm. The business has a value beyond the cash in bank accounts. It has accounts receivable. It has a client list (hopefully a large one) and a reputation in local legal circles (hopefully a good one), and these things have value in and of themselves.