A. One hundred percent. Both Husband and Wife contend with Fuller v. Fuller, No. E2016-00243-COA-R3-CV, 2016 WL 7403791 (Tenn. Ct. App. Dec. 21, 2016), no appl. perm. appeal filed, a case addressing issues similar to those before us in the appeal at bar. In Fuller, another divorce case, the trial court found that "Father's trail income generated by his ongoing management of his clients' accounts [at his own financial planning practice] was also a divisible marital asset separate and apart from any goodwill of the business."

Owens, 241 S.W.3d at 486 (citing Smith v. Smith, 93 S.W.3d 871, 875 (Tenn. Ct. App. 2002); Ray v. Ray, 916 S.W.2d 469, 470 (Tenn. Ct. App. 1995)). We note, however, that when a business is part of the marital estate, Tennessee courts adhere to the rule that personal goodwill of one of the spouses in the business is not a marital asset that can be divided among the parties. Fuller v. Fuller, No. E2016-00243-COA-R3-CV, 2016 WL 7403791, at *5 (Tenn. Ct. App. Dec. 21, 2016) (citing Smith v. Smith, 709 S.W.2d 588, 592 (Tenn. Ct. App. 1985)). That is because "[t]here is a disturbing inequity in compelling a professional practitioner to pay a spouse a share of intangible assets at a judicially determined value that could not be realized by a sale or another method of liquidating value."

In January 2016, the Trial Court entered its final judgment, which Husband appealed. In Fuller v. Fuller, No. E2016-00243-COA-R3-CV, 2016 WL 7403791 (Tenn. Ct. App. Dec. 21, 2016), we affirmed, in part, and vacated, in part, the Trial Court's judgment. As pertinent to this appeal, we stated and instructed: