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ŻŌ_ŌWe€are€compelled€to€observe€that€Husband€is€apparently€able€to€work€on€a€full€time€basis€even€though,€asŠ ° Šnoted,€he€has€€primary€residential€care€of€the€partiesšš€other€minor€child,€Ethan.Level 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5(#Ć$ņņŚ  Ś0Ś  Śóó - ł-(|G2Č$¤¤Ż ƒ£Ŗ!ŻŃ€.ŃŃ8€X™»»dd8ŃŃ ż ŃÓ  ÓŻ  Żą  ąņņŚ  Ś0Ś  ŚóóŌ€ōćÅņ»»Ō d(|3?ƒ$££Ż ƒ£Ŗ!ŻŃ€.ŃŃ8€X™»»dd8ŃŃ ż ŃÓ  ÓŻ  ŻVVVV)’’!dxdx)!ČČČČdxdx( ±ž$’’ņ ņFigure€Ś  Ś1Ś  Śó ó^_X`YEž’<<C’’ƒLevel 1Level 2Level 3Level 4Level 5(|3?ƒ$¢¢Ż ƒ£Ŗ!ŻŃ€.ŃŃ8€X™»»dd8ŃŃ ż ŃÓ  ÓŻ  Ż($$””ņ ņŚ  Ś1Ś  Śó óX[Z&OLE 2.0 Box <=8’’’’’’’’’’C’’ HKKKKŻ ƒ£Ŗ!ŻŃ€.ŃŃ8€X™»»ddČ8ŃŃ ż ŃÓ  ÓŻ  ŻŌ_ŌŃ  ŃŌ€¼X™»»»ŌŃ8€EXXdģ»»d8ŃŃ  Ńą@ü ü ģąŌ‡īI¼ī»¼X™ŌIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆŠ ° Šą@WW$ģąAT€KNOXVILLEŌ#†¼X™»īīI¼ #ŌˆŠ Ö& ŠÓ  ÓSeptember€20,€2004€SessionŠ üL ŠŌ‡XEX»¼X™ŌĢņ ņŌ#†¼X™»XXE÷#ŌKELLY€DARLENE€STINSON€v.€WARREN€KENT€STINSONŌ‡XEX»¼X™Ōó óŠ śJ ŠĢą@@½½ģąņ ņ€Appeal€from€the€Chancery€Court€for€Hamblen€CountyŠ ś J Šą@@ųųģąNo.€99„121€€€€€€Thomas€R.€Frierson,€II,€ChancellorŠ ę 6 ŠĢĢą@@ģģ*ģąßA€V) °°` d€÷E<©` Aߊ Ŗś  ŠĢą@@TTģąNo.€E2003„02792„Ō_ŌCOAŌ_Ō„R3„CV€„€FILED€OCTOBER€25,€2004Š „õ  ŠĢßA€V) °°` dE<|` Aߊ }Ķ  Šó óĢÓ  ÓŌ#†¼X™»XXEi#ŌŌ€ ¬Ø»¼X™ŌŌ‡XEX ¬ØŌIn€this€divorce€case€Husband€contends€that€the€trial€court€erred€in€awarding€Wife€spousal€support€inŠ xČ  Šthe€amount€of€$8,500.00€per€month€for€a€period€of€15€years,€in€its€division€of€marital€assetsŠ d“ Šconsisting€of€dental€equipment€and€contributions€to€a€retirement€plan,€in€assessing€the€value€ofŠ P  Šcertain€€personal€property€distributed€between€the€parties,€and€in€€awarding€attorney's€fees€to€Wife.€Š <Œ ŠWe€affirm€as€modified€the€trial€court's€award€of€spousal€support€and€assessment€of€the€value€of€theŠ (x Špartiesšš€marital€property.€We€otherwise€affirm€the€judgment€of€the€trial€court€as€rendered€andŠ d Šremand.€€€€€Š P ŠÓ•ÓĢņ ņTenn.€R.€App.€P.€3€Appeal€as€of€Right;€Judgment€of€the€Chancery€Court€Affirmed€asŠ Ų( ŠModified;€Cause€Remandedó óŠ Ä ŠĢņņÓ  ÓSharon€G.€Lee,€J.óó,€delivered€the€opinion€of€the€court,€in€which€ņņHerschel€P.€Franks,€P.J.óó€andŠ œģ ŠņņCharles€D.€Susano,€Jr.,€J.óó,€joined.Š ˆŲ ŠĢDouglas€R.€Beier,€Morristown,€Tennessee,€for€the€Appellant,€Warren€Kent€Stinson.Š `° ŠĢEdward€R.€Sempkowski,€Morristown,€Tennessee,€for€the€Appellee,€Kelly€Darlene€Stinson.Š 8!ˆ  ŠÓšÓĢņ ņOPINIONó óŠ #`" ŠĢņņóóÓ  Óą  ąAppellant€Husband,€Warren€Kent€Stinson,€and€Appellee€Wife,€Kelly€Darlene€Stinson,€wereŠ č$8 $ Šmarried€in€August€of€1988.€€Following€the€marriage,€Husband€worked€as€a€dentist€and€maintainedŠ Ō%$!% Ša€successful€practice.€€Wife€worked€as€a€nurse€until€the€birth€of€the€partiesšš€second€child€in€1994.€Š Ą&"& ŠAfter€the€birth€of€the€second€child,€Wife€worked€on€a€part„time€basis.€€The€parties€beganŠ ¬'ü"' Šexperiencing€marital€problems€in€the€early€to€mid„1990's.€€After€Wife€filed€for€divorce€in€1999,€theŠ ˜(č#( Šparties€reconciled€but€separated€in€October€of€2000.€€Subsequently,€the€parties€reached€an€agreementŠ „)Ō$) Šconcerning€their€children€and€in€May€of€2003,€the€trial€court€approved€parenting€plans€submittedŠ p*Ą%* Šwith€respect€to€the€parties'€two€minor€children€pursuant€to€which€it€was€agreed€that€Wife€would€haveŠ \+¬&+ Šprimary€residential€care€of€Joel,€who€was€nine€years€of€age€at€the€time€of€trial,€and€Husband€wouldŠ H,˜', Šhave€primary€residential€care€of€Ethan,€who€was€twelve€years€of€age€at€the€time€of€trial.€During€theŠ 4-„(-żö Štrial€of€this€case,€which€commenced€on€May€5,€2003€and€ended€on€May€14,€2003,€the€court€heardŠ ° Šextensive€testimony€regarding€the€grounds€for€divorce,€which€included€adultery,€mental€abuse,Š œģ Šphysical€abuse,€and€excessive€use€of€alcohol€and€drugs.€€At€the€time€of€the€trial,€€Husband€was€livingŠ ˆŲ Šwith€his€girlfriend,€who€also€served€as€his€dental€assistant.€€On€July€10,€2003,€the€trial€court€enteredŠ tÄ Šits€judgment€granting€Wife€an€absolute€divorce€on€grounds€of€adultery,€awarding€her€spousal€supportŠ `° Šin€the€amount€of€$8,500.00€per€month€for€fifteen€years,€and€partial€reimbursement€of€attorney's€feesŠ L œ Šincurred€by€her€in€prosecution€of€the€divorce.€The€trial€court€also€assessed€the€value€of€items€ofŠ 8 ˆ Šproperty€belonging€to€the€parties,€designated€such€property€as€either€"marital"€or€"separate",€andŠ $ t Šdistributed€it€accordingly.€€Husband€appealed€the€trial€courtššs€decision.Š  ` ŠĢą  ąHusband€presents€the€following€four€issues€for€our€review:Š č 8  ŠĢą  ą1)€€Did€the€trial€court€err€in€awarding€Wife€spousal€support€in€the€amount€of€$8,500.00€perŠ Ą  Šmonth€for€fifteen€years?Š ¬ü  ŠĢą  ą2)€€Did€the€trial€court€err€in€its€division€of€the€partiesšš€assets€with€regard€to€dental€equipmentŠ „Ō  Šand€$73,955.00€representing€contributions€to€Husbandššs€retirement€plan?Š pĄ ŠĢą  ą3)€€Did€the€trial€court€err€in€assessing€the€value€of€marital€furniture/furnishings€€and€a€1994Š H˜ ŠSea€Ray€boat?Š 4„ ŠĢą  ą4)€€Did€the€trial€court€err€in€awarding€Wife€partial€reimbursement€of€her€attorney's€fees?Š  \ ŠĢą  ąOur€standard€of€review€in€this€non„jury€case€is€ņņde€novoóó€upon€the€record€of€the€proceedingsŠ ä4 Šbelow€and€there€is€no€presumption€of€correctness€with€respect€to€the€trial€courtššs€conclusions€of€law.€Š Š  ŠņņCampbell€v.€Florida€Steel€Corp.óó,€919€S.W.2d€26,€35€(Tenn.€1996)€and€T.R.A.P.€13(d).€€The€trialŠ ¼  Šcourt's€factual€findings€are,€however,€presumed€to€be€correct€and€we€must€affirm€such€findingsŠ Øų Šabsent€evidence€preponderating€to€the€contrary.€€ņņUnion€Carbide€Corp.€v.€Huddlestonóó,€854€S.W.2dŠ ”ä Š87,€91€(Tenn.€1993).€š šOn€an€issue€which€hinges€on€the€credibility€of€witnesses,€the€trial€court€willŠ €Š Šnot€be€reversed€unless€there€is€found€in€the€record€clear,€concrete,€and€convincing€evidence€otherŠ l¼ Šthan€the€oral€testimony€of€witnesses€which€contradict€the€trial€courtššs€findings.šš€ņņŌ_ŌGalbreathŌ_Ō€v.€Harrisóó,Š X Ø Š811€S.W.€2d€88,€91€(Tenn.€Ct.€App.€1990),€citing€ņņTennessee€Valley€Kaolin€Corp.€v.€Perryóó,€526€S.W.Š D!” Š2d€488,€490€(Tenn.€Ct.€App.€1974).Š 0"€  ŠĢą  ąThe€first€issue€raised€by€Husband€is€whether€the€trial€court€erred€in€awarding€Wife€spousalŠ $X" Šsupport€in€the€amount€of€$8,500.00€per€month€for€fifteen€years.€In€addressing€this€issue,€we€areŠ ō$D # Šcognizant€that€a€trial€court€has€wide€discretion€with€respect€to€alimony€and€we€are€generallyŠ ą%0!$ Šdisinclined€to€alter€a€trial€courtššs€decision€in€that€regard.€€ņņRobertson€v.€Robertsonóó,€76€S.W.3d€337,Š Ģ&"% Š342€(Tenn.€2002).Š ø'#& ŠĢą  ąIn€reaching€a€conclusion€as€to€the€nature,€amount€and€length€of€term€of€spousal€support€aŠ )ą$( Šparty€should€receive,€a€trial€court€is€required€to€consider€all€relevant€factors€set€forth€at€Tenn.€CodeŠ |*Ģ%) ŠAnn.€šš36„5„101(d)(1)€which€are,€in€this€case,€as€follows:Š h+ø&* Š‡Ņ€°ŅŅ€°Ņ(i)€The€relative€earning€capacity,€obligations,€needs,€and€financial€resources€ofŠ ° Šeach€party€including€income€from€pension,€profit€sharing€or€retirement€plans€andŠ œģ Šall€other€sources;Š ˆŲ Š(ii)€The€relative€education€and€training€of€each€party,€the€ability€and€opportunityŠ tÄ Šof€each€party€to€secure€such€education€and€training,€and€the€necessity€of€a€partyŠ `° Što€secure€further€education€and€training€to€improve€such€party's€earning€capacityŠ L œ Što€a€reasonable€level;Š 8 ˆ Š(iii)€The€duration€of€the€marriage;Š $ t Š(iv)€The€age€and€mental€condition€of€each€party;Š  ` Š(v)€The€physical€condition€of€each€party;€including,€but€not€limited€to,€physicalŠ ü L  Šdisability€or€incapacity€due€to€a€chronic€debilitating€disease;€Š č 8  Š(vi)€The€extent€to€which€it€would€be€undesirable€for€a€party€to€seek€employmentŠ Ō$  Šoutside€the€home€because€such€party€will€be€custodian€of€a€minor€child€of€theŠ Ą  Šmarriage;Š ¬ü  Š(vii)€The€separate€assets€of€each€party,€both€real€and€personal,€tangible€andŠ ˜č  Šintangible;Š „Ō  Š(viii)€The€provisions€made€with€regard€to€the€marital€property€as€defined€in€šš€36„Š pĄ Š4„121;Š \¬ Š(ix)€The€standard€of€living€of€the€parties€established€during€the€marriage;Š H˜ Š(x)€The€extent€to€which€each€party€has€made€such€tangible€and€intangibleŠ 4„ Šcontributions€to€the€marriage€as€monetary€and€homemaker€contributions,€andŠ  p Štangible€and€intangible€contributions€by€a€party€to€the€education,€training€orŠ  \ Šincreased€earning€power€of€the€other€party;Š ųH Š(xi)€The€relative€fault€of€the€parties€in€cases€where€the€court,€in€its€discretion,Š ä4 Šdeems€it€appropriate€to€do€so;€and€Š Š  Š(xii)€Such€other€factors,€including€the€tax€consequences€to€each€party,€as€areŠ ¼  Šnecessary€to€consider€the€equities€between€the€parties.Š Øų ŠĢŅ°€ŅŅ°€Ņą  ąWhile€a€trial€court€should€consider€each€of€the€above€factors€relevant€under€theŠ €Š Šcircumstances,€the€two€most€important€factors€to€be€considered€in€awarding€spousal€support€are€needŠ l¼ Šof€the€disadvantaged€spouse€and€the€obligor€spouseššs€ability€to€pay.€€ņņBurlew€v.€Burlewóó,€40€S.W.3dŠ X Ø Š465,€470€(Tenn.€2001).Š D!” ŠĢą  ąIn€its€memorandum€opinion,€the€trial€court€cites€both€the€above€statute€and€relevant€case€lawŠ #l! Šit€considered€in€reaching€its€determination€regarding€support€due€to€Ō_ŌŌ_ŌŌ_ŌWifeŌ_Ō€and€its€final€judgmentŠ $X" Šstates,ņņ€inter€alia,óó€as€follows:Š ō$D # ŠĢŅ€°ŅŅ€°Ņą Ų ąIn€the€case€at€bar,€the€evidence€supports€a€finding€that€for€2002,Š Ģ&"% ŠDefendant/Husband€enjoyed€an€adjusted€gross€income€of€approximately€$400,000.€Š ø'#& ŠWorking€part„time€as€a€Registered€Nurse,€Plaintiff/Wife€in€2002€enjoyed€a€grossŠ ¤(ō#' Šannual€income€of€approximately€$30,000.€€The€partiesšš€income€and€assets€will€notŠ )ą$( Šbe€sufficient€for€them€to€achieve€the€same€standard€of€living€after€the€divorce€thatŠ |*Ģ%) Šthey€enjoyed€during€the€marriage.€€Plaintiff/Wife,€as€a€disadvantaged€spouse,€doesŠ h+ø&* Šnot€need€further€education€or€training.€€The€evidence€supports€a€finding€that€forŠ ° Šher,€economic€rehabilitation€is€not€feasible€and€therefore,€long€term€support€isŠ œģ Šnecessary.€€Her€need€to€work€part€time€so€as€to€provide€necessary€and€appropriateŠ ˆŲ Šparenting€care€for€the€minor€child€residing€with€her€is€another€significantŠ tÄ Šconsideration.€€All€relevant€factors,€including€those€elucidated€in€T.C.A.€36„5„Š `° Š101(d)(1)€have€been€considered€to€determine€the€nature€and€extent€of€spousalŠ L œ Šsupport.€€With€the€primary€factors€of€the€need€of€the€disadvantaged€spouse€and€theŠ 8 ˆ Šobligor€spouseššs€ability€to€pay€having€been€considered,€the€circumstances€of€theŠ $ t Šinstant€action€warrant€long€term€spousal€support.€€As€such,€this€Court€orders€thatŠ  ` ŠDefendant/Husband€pay€to€Plaintiff/Wife€the€amount€of€$8,500.00€per€month€asŠ ü L  Šspousal€support€for€a€period€of€fifteen€(15)€years.Š č 8  ŠĢŅ°€ŅŅ°€Ņą  ąIn€its€memorandum€opinion€and€final€judgment,€the€trial€court€offered€a€detailed€statementŠ Ą  Šof€the€grounds€for€its€decision€as€to€the€award€of€spousal€support.€Our€review€of€the€record€confirmsŠ ¬ü  Šthat€the€trial€court€considered€all€of€those€factors€it€was€obligated€to€consider€in€reaching€thatŠ ˜č  Šdecision.€However,€we€respectfully€disagree€that€the€evidence€presented€in€this€case€supports€theŠ „Ō  Šamount€of€support€awarded€Wife€in€this€case.Š pĄ ŠĢą  ąThe€trial€courtššs€order€and€memorandum€opinion€indicate€that€the€primary€factors€underlyingŠ H˜ Šthe€courtššs€decision€as€to€the€support€award€were€the€inadequacy€of€Wifeššs€current€part€timeŠ 4„ Šemployment€income€of€$30,000.00€and€her€inability€to€work€full€time€because€of€the€responsibilityŠ  p Šshe€has€š što€provide€necessary€and€appropriate€parenting€care€for€the€minor€child€residing€with€her.šš×ƒ ׯ ƒ#ĆŻņņŚ  Ś1Ś  ŚóóŻ  Ż×  ׀Š  \ ŠAt€the€time€of€trial,€€the€minor€child€residing€with€Wife€was€nine€years€of€age.€€We€do€not€disagreeŠ ųH Šthat,€at€the€present€time€and€for€some€period€of€time€in€the€future,€the€care€and€attention€Joel€willŠ ä4 Šrequire€from€his€mother€could€prevent€her€from€engaging€in€full€time€employment.€€However,€as€JoelŠ Š  Šgrows€older€and€increasingly€more€independent,€the€amount€of€care€and€attention€he€will€require€ofŠ ¼  Šhis€mother€will€inevitably€diminish€and€she€will€have€proportionately€more€time€to€work€and,Š Øų Šthereby,€increase€her€income.€€We€further€observe€that,€although€the€trial€court€decrees€that€theŠ ”ä Šsupport€award€shall€continue€for€fifteen€years,€in€2012,€which€is€only€eight€years€away,€Joel€will€haveŠ €Š Šreached€the€age€of€majority.Š l¼ ŠĢą  ąThe€record€shows€that€Wife€has€a€bachelor€of€science€degree€in€nursing€and€€is€a€registeredŠ D!” Šnurse€with€fifteen€years€of€experience€in€the€area€of€her€specialty€which€is€labor€and€delivery.€€As€theŠ 0"€  Štrial€court€noted,€Wife€is€not€in€need€of€further€education€or€training.€€In€her€brief,€Wife€states€thatŠ #l! Šš š[s]heššs€a€good€delivery€nurse.šš€€We€find€nothing€in€the€evidence€before€us€to€show€that€Wife€couldŠ $X" Šnot€obtain€full€time€employment€in€her€profession€should€she€choose€to€do€so.€Š ō$D # ŠĢą  ąRecognizing€that€need€is€one€of€the€two€most€important€factors€in€awarding€spousal€support,Š Ģ&"% Šwe€conclude€that€the€trial€courtššs€award€of€spousal€support€in€the€amount€of€$8,500.00€per€monthŠ ø'#& Šfor€fifteen€years€is€excessive€and€unwarranted.€€Wifeššs€affidavit,€filed€on€March€31,€2004,€states€thatŠ ¤(ō#' Šher€monthly€expenses€total€$3,457.86.€€Of€this€amount,€$500.00,€or€approximately€fourteen€percent,Š ° Šis€unsubstantiated€and€designated€š šmiscellaneous.šš€€Wifeššs€speculation€at€trial€that€her€expensesŠ œģ Šš šmight€even€doublešš€if€she€buys€a€house€is€also€not€clearly€substantiated€„€š šWell,€the€water€billŠ ˆŲ Šwould€go€up.€€The€insurance€would€go€up€substantially.€€The€rent€...€.šš€€Taking€into€consideration€theŠ tÄ Šamount€of€Wifeššs€stated€expenses€and€her€prospects€for€full€time€employment€when€her€son€growsŠ `° Šolder,€we€find€that€€modification€of€the€trial€courtššs€support€award€is€appropriate.€€Accordingly,€weŠ L œ Šmodify€the€support€awarded€Wife€such€that€she€shall€be€granted€support€for€a€period€of€ten€yearsŠ 8 ˆ Šfrom€the€date€of€divorce.€€Such€support€shall€be€paid€by€Husband€in€the€amount€of€$7,500.00€perŠ $ t Šmonth€for€the€first€five€years€of€that€period€of€time€and€in€the€amount€of€$6,500.00€per€monthŠ  ` Šthereafter€and€shall€terminate€prior€to€expiration€of€the€ten€year€period€in€the€event€of€Wifeššs€deathŠ ü L  Šor€re„marriage.€€Even€as€decreased,€this€award€of€support€will€exceed€Wifeššs€stated€€expenses€by€atŠ č 8  Šleast€$3,000.00€per€month€and€will€be€reasonably€sufficient€to€meet€her€needs.Š Ō$  ŠĢą  ąThe€second€issue€we€address€is€whether€the€trial€court€erred€in€its€division€of€marital€assetsŠ ¬ü  Šwith€respect€to€$73,955.00€representing€contributions€to€Husbandššs€retirement€plan€and€dentalŠ ˜č  Šequipment.Š „Ō  ŠĢą  ąTenn.€Code€Ann.šš€36„4„121Ō_Ō(cŌ_Ō)€provides€that€the€court€shall€consider€the€following€factorsŠ \¬ Šin€making€an€equitable€distribution€of€marital€property:Š H˜ ŠĢŅ€°ŅŅ€°Ņ(1)€€The€duration€of€the€marriage;Š  p Š(2)€€The€age,€physical€and€mental€health,€vocational€skills,€employability,€earningŠ  \ Šcapacity,€estate,€financial€liabilities€and€financial€needs€of€each€of€the€parties;Š ųH Š(3)€€The€tangible€or€intangible€contribution€by€one€(1)€party€to€the€education,Š ä4 Štraining€or€increased€earning€power€of€the€other€party;Š Š  Š(4)€€The€relative€ability€of€each€party€for€future€acquisitions€of€capital€assets€andŠ ¼  Šincome;Š Øų Š(5)€€€The€contribution€of€each€party€to€the€acquisition,€preservation,€appreciation,Š ”ä Šdepreciation€or€dissipation€of€the€marital€or€separate€property,€including€theŠ €Š Šcontribution€of€a€party€to€the€marriage€as€homemaker,€wage€earner€or€parent,€withŠ l¼ Šthe€contribution€of€a€party€as€homemaker€or€wage€earner€to€be€given€the€sameŠ X Ø Šweight€if€each€party€has€fulfilled€its€role.Š D!” Š(6)€€The€value€of€the€separate€property€of€each€party;Š 0"€  Š(7)€€The€estate€of€each€party€at€the€time€of€the€marriage;Š #l! Š(8)€€The€economic€circumstances€of€each€party€at€the€time€the€division€of€propertyŠ $X" Šis€to€become€effective.Š ō$D # Š(9)€€The€tax€consequences€to€each€party,€costs€associated€with€the€reasonablyŠ ą%0!$ Šforeseeable€sale€of€the€asset,€and€other€reasonably€foreseeable€expenses€associatedŠ Ģ&"% Šwith€the€asset;Š ø'#& Š(10)€€The€amount€of€social€security€benefits€available€to€each€spouse;€and€Š ¤(ō#' Š(11)€€Such€other€factors€as€are€necessary€to€consider€the€equities€between€theŠ )ą$( Šparties.Š |*Ģ%) ŠŠ h+ø&* ŠŅ°€ŅŅ°€Ņą  ąA€trial€court€is€allowed€wide€latitude€in€determining€an€equitable€division€of€marital€propertyŠ ° Šand€we€will€defer€to€the€trial€court's€determination€unless€it€is€inconsistent€with€the€factors€set€forthŠ œģ Šabove€or€there€is€a€€preponderance€of€evidence€to€the€contrary.€€ņņBarnhill€v.€Barnhillóó,€826€S.W.2d€443Š ˆŲ Š(Tenn.€Ct.€App.€1991).Š tÄ ŠĢą  ąThe€division€of€the€marital€estate€begins€with€the€classification€of€the€partiesšš€property€asŠ L œ Šeither€š šmaritalšš€or€š šseparate.šš€€ņņMcClellan€v.€McClellanóó,€873€S.W.2d€350,€351€(1993).€€Tenn.€CodeŠ 8 ˆ ŠAnn.€šš€36„4„121€sets€forth€the€definition€of€marital€property.€š šGenerally€speaking€property€that€isŠ $ t Šacquired€during€a€marriage€by€either€or€both€spouses€and€still€owned€by€either€or€both€spouses€whenŠ  ` Šthe€divorce€is€granted€is€classified€as€marital€property€and€is€thus€subject€to€equitable€division.šš€Š ü L  ŠņņHumphries€v.€Humphriesóó,€2001€WL€825986€(Tenn.€Ct.€App.€2001)€at€*3.Š č 8  ŠĢą  ąWe€first€address€Husbandššs€argument€that€the€trial€court€should€not€have€awarded€Wife€anŠ Ą  Šinterest€in€$73,955.00€consisting€of€contributions€made€to€his€retirement€plan.€€This€plan€is€held€atŠ ¬ü  ŠHome€Federal€Bank€which€holds€title€over€the€plan€assets€as€trustee.€€The€plan€is€administered€byŠ ˜č  ŠHusbandššs€father,€Dr.€Robert€Stinson.€€At€the€time€of€trial,€Husbandššs€retirement€plan€was€valuedŠ „Ō  Šat€$512,779.00.€Š pĄ ŠĢą  ąThe€trial€court€decreed€that€the€total€value€of€real€and€personal€marital€property€in€the€amountŠ H˜ Šof€$1,142,706.00€be€equally€divided€between€the€parties€with€each€receiving€assets€valued€atŠ 4„ Š$571,353.00.€€With€respect€to€the€$512,779.00€value€assigned€to€Husbandššs€retirement€plan,€WifeŠ  p Šreceived€$460,694.00€and€Husband€received€$52,085.00.€Š  \ ŠĢą  ąHusband€asserts€that€the€total€value€of€the€retirement€plan€is€attributable€in€part€to€$73,955.00Š ä4 Šin€contributions€made€to€the€plan€after€Wife€filed€her€complaint€for€divorce€on€March€11,€1999.€Š Š  ŠHusband€acknowledges€that€the€court€must€classify€property€as€š šmaritalšš€if€it€is€acquired€by€eitherŠ ¼  Šor€both€spouses€during€the€course€of€the€marriage€up€to€the€date€of€the€final€divorce€hearing,€citingŠ Øų ŠņņJennette€v.€Jennette€,€óó1999€WL€732519€(Tenn.€Ct.€App.€1999)€at€*1.€€While€Husband€admits€that€theŠ ”ä Š$73,955.00€is€marital€property,€he€contends€that€under€the€circumstances€of€this€case€it€is€inequitableŠ €Š Šfor€Wife€to€be€awarded€an€interest€in€same.€€As€grounds€for€this€argument,€Husband€asserts€thatŠ l¼ Šduring€the€time€these€contributions€were€being€made€he€was€making€payments€of€$4,000.00€perŠ X Ø Šmonth€under€a€ņņpendente€lite€óóorder€entered€in€the€case€and€was€making€installment€payments€on€herŠ D!” Švehicle€in€the€amount€of€$900.00€per€month.€€Husband€further€asserts€that€Wife€admitted€at€trial€thatŠ 0"€  Šshe€wasnššt€in€the€home€during€the€time€the€$73,955.00€was€contributed€to€the€plan€and€that€she€hadŠ #l! Šnothing€to€do€with€contributions€made€to€the€plan€during€the€last€four€years.Š $X" ŠĢą  ąTenn.€Code€Ann.€36„4„121Ō_Ō(cŌ_Ō)€(5)€as€set€forth€above€€provides€that,€in€making€an€equitableŠ ą%0!$ Šdivision€of€marital€property,€the€court€may€consider€the€contribution€of€each€party€to€the€acquisitionŠ Ģ&"% Šor€appreciation€of€the€property,€š šincluding€the€contribution€of€a€party€to€the€marriage€as€homemaker,Š ø'#& Šwage€earner€or€parent.šš€The€record€shows€that€Wife€moved€out€of€the€marital€residence€on€OctoberŠ ¤(ō#' Š23,€2000,€and,€she€did€not€reside€in€the€home€as€a€homemaker€after€that€date,€which€preceded€theŠ )ą$( Šfinal€divorce€hearing€by€approximately€two€years€and€seven€months€(not€four€years€as€indicated€byŠ |*Ģ%) ŠHusband).€€Although€the€record€does€not€show€that€Wife€contributed€to€the€retirement€plan€funds€asŠ h+ø&* Ša€wage€earner€or,€after€October€of€2000,€as€a€homemaker,€both€prior€to€the€time€she€moved€out€ofŠ ° Šthe€marital€residence€and,€thereafter,€for€the€entire€period€of€time€preceding€the€divorce,€sheŠ œģ Šcontinued€to€care€for€the€partiesšš€children€and€she€was€subsequently€awarded€primary€responsibilityŠ ˆŲ Šfor€the€care€of€Joel€and€responsibility€for€the€care€of€Ethan€on€weekends.€€Under€Tenn.€Code€Ann.Š tÄ Ššš36„4„121,€a€partyššs€contribution€to€the€marriage€as€parent€is€appropriately€considered€in€making€anŠ `° Šequitable€division€of€marital€property.Š L œ ŠĢą  ąIn€addition€to€our€findings€as€to€Wifeššs€contributions€to€the€retirement€plan€funds€awardedŠ $ t Što€her,€our€review€of€the€record€with€respect€to€the€specific€assets€and€liabilities€of€this€marriageŠ  ` Šshows€that€the€evidence€does€not€preponderate€against€the€trial€courtššs€determination€in€regard€to€theŠ ü L  Šapportionment€of€the€subject€retirement€funds.€Š č 8  ŠĢą  ąHusband€also€contends€that€the€trial€court€erroneously€classified€dental€equipment€valued€atŠ Ą  Š$27,950.00€which€was€given€to€him€and€his€brother€by€their€father€as€marital€property.€€HusbandŠ ¬ü  Šstates€that€this€equipment€is€š šclearly€separate,€non„marital€property.ššŠ ˜č  ŠĢą  ąAssets€determined€to€be€the€separate€property€of€either€spouse€are€not€to€be€divided€betweenŠ pĄ Šthe€parties€but€are,€instead,€to€be€assigned€to€the€party€to€whom€the€property€is€separate€in€nature.€Š \¬ ŠņņBrock€v.€Brockóó,€941€S.W.2d€896,€900€(Tenn.€Ct.€App.€1996).€€Tenn.€Code€Ann.šš36„4„121(b)(2)Š H˜ Šprovides€that€š šseparate€propertyšš€includes€š š[p]roperty€acquired€by€a€spouse€at€any€time€by€gift,Š 4„ Šbequest,€devise€or€descent.ššŠ  p ŠĢą  ąThe€dental€equipment€in€question€was€apparently€included€in€the€transfer€by€HusbandššsŠ ųH Šfather,€Dr.Robert€Stinson,€of€his€dental€practice€to€Husband€and€Husbandššs€brother€in€1996€and,€thus,Š ä4 Šit€is€not€disputed€that€this€equipment€was€acquired€during€the€marriage.€€Although€Dr.€Robert€StinsonŠ Š  Šdenies€that€he€was€paid€any€money€by€Husband€when€he€transferred€the€equipment€to€him€and€hisŠ ¼  Šbrother,€his€testimony€under€cross„examination€appears€to€be€evasive€and€self„contradictory€andŠ Øų Šindicates€that€he€€submitted€statements€to€the€Internal€Revenue€Service€which€show€that€he€didŠ ”ä Šreceive€money€for€the€transfer:Š €Š ŠŅ€°ŅŅ€°Ņ€€€€€€€Š l¼ ŠQ€...€In€1996,€I€believe€it€was,€you€sold€the€professional€corporation,€the€RobertŠ X Ø ŠStinson,€DDS€PC€to€your€sons€Warren€and€Eugene,€did€you€not?Š D!” ŠĢA€€€I€believe€thatššs€what€the€records€show.Š #l! ŠĢQ€And€how€much€did€you€sell€it€for?Š ō$D # ŠĢA€I€didnššt€get€no€money€for€it.€€I€think€the€records€show€I€sold€it€for€a€total€of€š!š€toŠ Ģ&"% Šeach€of€them€for€sixty„two€thousand,€five€hundred€dollars€each.Š ø'#& ŠĢQ€Okay.€€Each€of€your€boys,€Warren€and€Eugene€Woody,€paid€you€sixty„twoŠ )ą$( Šthousand€five€hundred€dollars€each?Š |*Ģ%) ŠŠ h+ø&* ŠA€€No.€€Thatššs€what€the€records€show.€€I€donššt€think€they€paid€me€nothing.Š ° ŠĢQ€They€didnššt€pay€you€anything?Š ˆŲ ŠĢA€I€donššt€think€they€paid€me€nothing.Š `° ŠĢQ€Okay.€€But€when€youššre€talking€about€records,€youššre€talking€about€income€taxŠ 8 ˆ Šrecords?Š $ t ŠĢA€Yeah.Š ü L  ŠĢQ€That€you€claimed€on€your€income€tax€records€that€...Š Ō$  ŠĢA€Paid€tax€on€it,€yeah.Š ¬ü  ŠĢQ€You€paid€tax€on€it?Š „Ō  ŠĢA€Yeah.Š \¬ ŠĢQ€€And€that€actually€wasnššt€true,€was€it?Š 4„ ŠĢA€To€my€knowledge,€I€think€it€was€true.Š  \ ŠĢQ€Well,€you€just€told€us€that€they€didnššt€pay€you€š!š€no€money€changed€hands?Š ä4 ŠĢA€I€donššt€remember€getting€any€money.Š ¼  ŠĢQ€Okay.€€But€you€reported€it€on€your€income€tax€as€a€sale€to€the€IRS?Š ”ä ŠĢA€Yeah.€€I€paid€taxes€on€it.€€They€got€the€money€on€it.Š l¼ ŠĢŅ°€ŅŅ°€Ņą  ąThe€testimony€of€Husbandššs€father€is,€at€best,€equivocal.€€Either€Dr.€Robert€StinsonššsŠ D!” Šstatement€that€he€did€not€receive€money€for€the€equipment€from€Husband€is€untrue€or€his€statementŠ 0"€  Što€the€Internal€Revenue€Service€that€he€did€receive€money€is€untrue.€€Accordingly,€Dr.€RobertŠ #l! ŠStinson€has€compromised€his€credibility€as€a€witness.€€The€evidence€does€not€preponderate€againstŠ $X" Šthe€trial€courtššs€designation€of€the€dental€equipment€as€marital€property.Š ō$D # ŠĢą  ąThe€third€issue€we€address€is€whether€the€trial€court€erred€in€its€valuation€of€a€1994€Sea€RayŠ Ģ&"% Šboat€and€marital€furniture/furnishings.€€€Š ø'#& ŠĢą  ąIn€its€division€of€the€partiesšš€marital€property,€the€trial€court€awarded€Husband€a€one„halfŠ )ą$( Šinterest€in€a€1994€Sea€Ray€boat,€the€other€half€interest€in€that€asset€being€owned€by€Dr.€RobertŠ |*Ģ%) ŠStinson.€€Husbandššs€interest€in€this€boat€was€assessed€at€$12,000.00€by€the€trial€court.€€HusbandŠ h+ø&* Šargues€that€the€trial€court€erred€in€its€valuation€of€the€boat.€€He€maintains€that€the€only€credibleŠ ° Ševidence€presented€regarding€the€boatššs€value€was€that€of€an€appraiser€who€stated€that€the€full€valueŠ œģ Šof€the€boat€was€only€$7,000.00€and,€therefore,€the€actual€value€of€his€one„half€interest€is€onlyŠ ˆŲ Š$3,500.00.€€Husband€asserts€that€the€only€contrary€proof€as€to€the€boatššs€value€was€the€testimony€ofŠ tÄ ŠWife€that€the€boat€has€a€value€of€only€$10,000.00.€€Husband€contends€that€Wife€is€not€an€owner€ofŠ `° Šthe€boat€and€offered€no€other€proof€as€to€the€boatššs€value.Š L œ ŠĢą  ąIt€is€well€settled€under€the€law€in€this€state€that€an€owner€of€property€is€competent€to€testifyŠ $ t Šas€to€the€value€of€such€property.€ņņHaynes€v.€Cumberland€Builders,€Inc.óó,€546€S.W.2d€228,€234€(Tenn.Š  ` ŠCt.€App.€1976).€€The€evidence€does€not€preponderate€against€the€trial€courtššs€finding€that€the€boatŠ ü L  Šwas€marital€property.€€It€follows€that€Wife€was€an€owner€of€this€asset€and,€as€such,€was€competentŠ č 8  Što€testify€as€to€its€value.€€Given€this€testimony€of€Wife,€we€do€not€agree€with€Husbandššs€argumentŠ Ō$  Šthat€the€evidence€preponderates€in€favor€of€the€$7,000.00€valuation€he€urges.€€At€the€same€time,€we€Š Ą  Šdo€not€agree€that€the€evidence€supports€the€value€of€$24,000.00€placed€upon€this€asset€by€the€trialŠ ¬ü  Šcourt.€€In€her€brief,€Wife€directs€us€to€nothing€in€the€record€which€would€support€a€valuation€ofŠ ˜č  Š$24,000.00€and€concedes€that€she€testified€that€the€boatššs€value€is€$10,000.00.€€Accordingly,€we€areŠ „Ō  Šcompelled€to€reduce€the€value€assigned€to€Husbandššs€one„half€interest€in€the€boat€from€$12,000.00Š pĄ Što€$5,000.00.Š \¬ ŠĢą  ąHusband€also€contends€that€the€trial€court€erred€in€valuing€the€marital€furniture/furnishingsŠ 4„ Šawarded€to€Husband€at€$46,448.00.€€Husband€asserts€that€Wife€admitted€at€trial€that€she€used€newŠ  p Švalues€in€her€valuation€of€the€marital€furniture,€referencing€the€following€testimony:Š  \ ŠĢŅ€°ŅŅ€°ŅQ€€Now,€this€is€an€exhibit€that€you€attached€to€the€interrogatory€answers€listingŠ ä4 Šyour€personal€property,€exhibit€#53,€do€you€recognize€this?Š Š  ŠĢA€Yes.Š Øų ŠĢQ€And€is€that€your€writing€on€there?Š €Š ŠĢA€No.Š X Ø ŠĢQ€Who€wrote€that€one€there?Š 0"€  ŠĢA€I€believe€the€man€at€Bradenššs.Š $X" ŠĢQ€Okay.€€And€it€says€new€furniture€price,€thirty„two,€nineteen,€and€thatššs€a€cornerŠ ą%0!$ Šcabinet,€isnššt€it?Š Ģ&"% ŠĢA€Yes.Š ¤(ō#' ŠĢQ€Thatššs€one€of€the€corner€cabinets€youššve€listed€on€exhibit€#2,€isnššt€it?Š |*Ģ%) ŠŠ h+ø&* ŠA€Yes.Š ° ŠĢQ€And€you€used€that€figure€that€he€gave€you,€that€thirty„two€nineteen,€didnššt€you?Š ˆŲ ŠĢ...Š `° ŠĢA€Well,€thirty„two€hundred.Š 8 ˆ ŠĢŅ°€ŅŅ°€ŅĢą  ąWhile€this€testimony€does€appear€to€show€that€Wife€assigned€a€value€to€one€piece€of€furnitureŠ ü L  Šbased€upon€its€value€as€new,€its€does€not€indicate€that€any€of€the€other€marital€furniture/furnishingsŠ č 8  Šwere€assigned€erroneous€values€and€Husband€does€not€reference€evidence€which€preponderatesŠ Ō$  Šagainst€the€trial€courtššs€assessment€of€the€value€of€the€remaining€marital€furniture/furnishings.€BasedŠ Ą  Šupon€the€referenced€testimony€of€Wife€we€find€it€appropriate€to€reduce€the€value€assigned€to€theŠ ¬ü  Šmarital€furniture/furnishings€which€were€awarded€to€Husband.€€We€assess€the€value€of€the€cabinet€Š ˜č  Šwhich€was€the€subject€of€Wifeššs€testimony€to€be€€$1,000.00€„€approximately€thirty€per€cent€ofŠ „Ō  Š$3,219.00,the€apparent€new€value€of€this€asset.€€Accordingly,€the€total€value€assigned€to€the€maritalŠ pĄ Šfurniture/furnishings€which€were€awarded€to€Husband€is€reduced€from€$46,448.00€to€$44,229.00.Š \¬ ŠĢą  ąOur€reduction€of€the€values€assigned€to€the€1994€Sea€Ray€boat€and€the€noted€item€of€furnitureŠ 4„ Šawarded€to€Husband€results€in€an€overall€reduction€of€the€total€value€of€the€marital€assets€in€this€caseŠ  p Šfrom€$1,142,706.00€to€$1,133,487.00.€€In€keeping€with€the€trial€courtššs€equal€division€of€the€maritalŠ  \ Šproperty,€each€party€should€receive€$566,743.50€of€this€amount.€€Accordingly,€we€remand€to€the€trialŠ ųH Šcourt€for€an€increase€in€distribution€to€Husband€and€a€decrease€in€distribution€to€Wife€to€compensateŠ ä4 Šfor€the€indicated€reductions€in€the€value€of€assets€awarded€to€Husband.Š Š  ŠĢą  ąThe€final€issue€we€address€is€whether€the€trial€court€erred€in€ordering€Husband€to€pay€WifeŠ Øų Š$20,000.00€as€partial€reimbursement€of€her€attorneyššs€fees.Š ”ä ŠĢą  ąA€trial€court€is€permitted€to€allow€awards€to€defray€the€legal€expense€of€a€divorce€proceedingŠ l¼ Šin€its€discretion€and€this€Court€is€not€inclined€to€second€guess€the€trial€court€unless€the€evidenceŠ X Ø Špreponderates€against€the€trial€courtššs€decision.€€ņņBatson€v.Batsonóó,€769€S.W.2d€849,€862€(Tenn.€Ct.Š D!” ŠApp.€1988).€€Upon€our€review€of€the€record€in€the€instant€matter€we€are€compelled€to€conclude€thatŠ 0"€  Šthe€evidence€in€this€case€does€not€preponderate€against€the€trial€courtššs€award€of€attorneyššs€fees€toŠ #l! ŠWife.Š $X" ŠĢą  ąFor€the€foregoing€reasons,€the€judgment€of€the€trial€court€is€affirmed€as€modified€and€the€caseŠ ą%0!$ Šis€remanded€for€further€action€consistent€with€this€opinion.€€Costs€of€appeal€are€adjudged€equallyŠ Ģ&"% Šagainst€Warren€Kent€Stinson€and€Kelly€Darlene€Stinson€and€their€sureties.Š ø'#& ŠŌ_Ōą  ąą ` ąą ø ąą  ąą h ąą Ą ąą  ąą p ąŌ_Ōą Č ąą  ąŌ_ŌŌ_ŌĢą  ąą ` ąą ø ąą  ąą h ąą Ą ąą  ąą p ąĢą  ąą ` ąą ø ąą  ąą h ąą Ą ą___________________________Š |*Ģ%) Šą  ąą ` ąą ø ąą  ąą h ąą Ą ąņ ņSHARON€G.€LEE,€€JUDGEó óŌ#† ¬ØXXEć#ŌŌ‡XEX ¬ØŌ