When a couple decides to divorce, a court must determine an appropriate distribution of marital and non-marital property if the couple themselves cannot reach an agreement. In order to do so, the court must first classify all of the couple’s assets as either marital property or non-marital property. Typically, the non-marital property remains the separate property of each spouse and is not subject to distribution.  The court must then place a value on all of the assets that it has...