The case of D.L. v. G.L. revolves around the division of marital assets during a divorce proceeding. The primary issue was whether the husband’s interest in seven trusts, valued at over $100 million, should be included in the marital estate for division under Massachusetts law. The wife argued that these trusts should be considered part of the marital assets, while the husband contended otherwise. The Probate and Family Court ultimately decided to exclude the trusts from the marital estate. The wife also challenged the allocation of businesses and the sufficiency of alimony and child support awarded to her. The husband cross-appealed, raising concerns about the tax implications of the judgments. The court affirmed the decisions, except for the durational limitation on the alimony award. The case highlights the complexities involved in dividing substantial trust interests in divorce proceedings.