See e.g., Root v. Root, 851 P.2d 67 (Alaska 1993); Cooper v. Cooper, 167 Ariz. 482, 808 P.2d 1234 (App. 1990); In re Marriage of Brown, 15 Cal.3d 838, 126 Cal.Rptr. 633, 637, 544 P.2d 561, 565 (1976); In re Marriage of Gallo, 752 P.2d 47, 51 (Colo. 1988); In re Marriage of Hunt, 868 P.2d 1140 (Colo. App. 1993); Krafick v. Krafick, 234 Conn. 783, 663 A.2d 365 (1995) (dicta); Donovan v. Donovan, 494 A.2d 1260 (Del. Super. Ct. 1985); Dozier v. Dozier, 606 So.2d 477 (Fla. Dist. Ct. App. 1992); Holler v. Holler, 257 Ga. 27, 354 S.E.2d 140 (1987) (dicta); Stouffer v. Stouffer, 10 Haw. App. 267, 867 P.2d 226 (1994); Shill v. Shill, 100 Idaho 433, 599 P.2d 1004 (1979); In re Marriage of Korper, 131 Ill. App.3d 753, 86 Ill. Dec. 766, 475 N.E.2d 1333 (1985); In re Marriage of Fuchser, 477 N.W.2d 864 (Iowa. App. 1991); In re Marriage of Harrison, 13 Kan. App. 2d 313, 769 P.2d 678 (1989); Poe v. Poe, 711 S.W.2d 849 (Ky. Ct. App. 1986); Breaux v. Breaux, 555 So.2d 1001 (La. App. 1990); Thomasian v. Thomasian, 79 Md. App. 188, 556 A.2d 675 (1989); Deering v. Deering, 292 Md. 115, 437 A.2d 883, 889 (1981); Janssen v. Janssen, 331 N.W.2d 752, 754-56 (Minn.
Forty-two states, including Alabama, are common-law-property states, requiring an "equitable," "fair," or "just" distribution of marital property upon termination of the marriage, which may include a division of retirement benefits. See, e.g., Alaska: Alaska Stat. § 25.24.160 (retirement benefits acquired during the marriage must be divided in a just manner); Arkansas: Ark. Code Ann. § 9-12-315(b)(1), and Gray v. Gray, 352 Ark. 443, 101 S.W.3d 816 (2003) (discussing valuation and division of retirement benefits at divorce); Colorado: Colo.Rev.Stat. § 14-10-113, and In re Marriage of Hansen, 62 P.3d 1066 (Colo.Ct.App. 2002) (it is well-settled law that retirement benefits are marital property subject to distribution); Connecticut: Conn. Gen.Stat. § 46b-81, and Bender v. Bender, 258 Conn. 733, 785 A.2d 197 (2001) (discussing valuation and distribution of pension benefits for equitable-distribution purposes); Delaware: Del. Code Ann. tit. 13, § 1513, and Donovan v. Donovan, 494 A.2d 1260 (Del. 1985) (trial court abused its discretion in allowing spouse to keep entire proceeds of pension either by not considering those proceeds as a marital asset or by awarding two-thirds of marital assets to that spouse); Florida: Fla. Stat. ch. 61.075, and Diffenderfer v. Diffenderfer, 491 So.2d 265 (Fla. 1986) (spouse's entitlement to pension or retirement benefits must be considered a marital asset for purposes of equitably distributing marital property); Georgia: Ga. Code Ann. § 19-5-13, and Andrews v. Whitaker, 265 Ga. 76, 453 S.E.2d 735 (1995) (vested and unvested retirement benefits are subject to equitable division); Hawaii: Haw.Rev.Stat. § 580-47, and Linson v. Linson, 1 Haw.App. 272, 618 P.2d 748 (1980) ("estate of the parties" as used in § 580-47 includes anything of present or prospective value, including nonvested retirement benefits, for just and equitable division of property); Illinois: 750 Ill. Comp. Stat. 5/503 (all pension benefits earned during the marriage are presumed marita
Otherwise, it is not proper; (2) Minority Rule: Tax affecting is required of all equitable distribution property (Donovan v Donovan, 494 A.2d 1260 [Del 1985]); (3) Wisconsin Rule: "Reasonable speculation" and "fairness" is inherent in assigning values to future interests (In re Liddle v Liddle, 140 Wis.2d 132, 410 N.W.2d 196).