Carry forward losses for divorced couple

[Greenbriar]

Husband and wife just got divorced in 2009. They have carry forward net operating losses for their 2008 joint return generated entirely from his S corp that lost money in 2007. He is sole owner of S corp. The losses will not be used up with the 2008 return and I'd like to know what happens to the remaining c/f losses in 2009. Divorce agreement does not address the c/f losses. I'm inclined to split them evenly in 2009. Any help is much appreciated. I can't find anything in my research. Thanks.

[Greenbriar]

Found my answer

As it would be, as soon as I posted my questions, I found my answer. Reg. 1.172-7(d) provides for apportioning the NOL as they would have been had each spouse separately computed income and deductions.