The New York courts are unique in that they include the enhanced earnings related to certain attainments achieved in whole or in part during the marriage, such as professional degrees, advanced degrees, celebrity status and the like, as a marital asset subject to equitable distribution; whereas, no courts outside of New York take the same position. However, such analyses should be conducted within the unique and specific circumstances related to the holder of the attainment(s). It is important that the enhanced earnings analyses not be blindly applied simply because the individual’s earnings have increased during the course of the marriage or because the individual has completed additional education or training. At TBC, we have experienced professionals who can conduct an analysis of the enhanced earnings related to an individual’s attainments. In addition, we have the experience to undertake a customized nexus assessment, if necessary, to identify the connection, or lack thereof, between the attainment and the holder’s work and earnings history.