This article will examine the treatment by the courts, when making equitable distribution of marital property, of the value of business enterprises (including professional practices) and enhanced earning capacity (EEC) resulting from credentials such as educational degrees and professional licenses.
It will show that, with the exception of the First Department, the courts have treated this type of marital property differently from other types, such as cash, securities, real estate and personal property, as to which an unofficial presumption of equal division is readily observable.
