Where a spouse registers matrimonial assets in the names of third parties to avoid equitable distribution upon divorce, the court will look beyond formal legal title to determine true beneficial ownership based on the credibility of evidence and the circumstances of acquisition. Such conduct constitutes gross marital misconduct deserving of censure in the distribution of assets. Under section 7 of the Matrimonial Causes Act [Chapter 5:13], courts must have regard to all circumstances including the needs and expectations of spouses and children, the duration of marriage, and the conduct of parties, endeavoring to place spouses and children in the position they would have been in had a normal marriage relationship continued. A party's obstructive conduct, deliberate non-compliance with agreed terms, and attempts to deny the other spouse equitable distribution warrant costs on an attorney-client scale.