What is the effect of a party's failure to explain or deny evidence in denying that they have any assets or assets?

Generally speaking, a trier of fact may draw adverse inferences from a party's failure to explain or deny evidence. (Evid. Code, 413.) In the context of the ability to pay a punitive damage award, for instance, a defendant denied that he had any assets, but a trial court properly considered evidence of offshore bank accounts and an exempt private retirement plan. (County of San Bernardino v. Walsh (2007) 158 Cal.App.4th 533, 546-547.) The trial court in this case invited defendant to rebut the presumption that he has the ability to pay restitution; in response, defendant merely asserted that his disability retirement benefits are exempt from collection.