ÿWPCÙ o~ˆ3WÙÂ’;B® øÞB2œAf¤Á´Ù­“gËÖ‰JI–o©UN¿ß9ª¥~=†Ïþ–!(¦$ò¹çobuoÅEÿ&¸*lí$ÈØ¾øÍNì'çË NB~½pïwÌÚ#Ê È”±¦óYhŠÒdŸƒio†Yê¢t'=nÀçôN\ÏØ7-i÷gµÞú‡éÇ‹ d7Ð6çð=™%oU9ªsÌ.o:.lõò¯™þMÆî µI•œœQ…UxZŹLwø(r&¥î4y ,òŸ †Ý#z«±OGmÕ~ŽyÚåõò*Áú‚3õ&³uÚ•Ìšt;5}÷r2X P›²ú˜ÐtzkÀTPG{-Øê¨³ï€NØ2—lªªŽT}“@áì„C€_„¦­û‚™à„õNòí.v­Ô¿80åâ̋¥‹ÿºÍ«RŸƒ|+ó*ýÇõŽý~´ûŠÛ t¿àcUÌ1„TÂÕø0°–rÖ—šÁÂÕV1ˆ&JßÌ7÷ºAà)€uƒÊ/Õ®]Í%ì@9²c߀º¶çPÔ‡€z•¥Ð^âÃv¥k]É<Tx–{Í㪚) k+ B ûR‘ÜHÅ ÷[.c§Kéá¥û'ñ‚·iÈLµô–ŧöbUN\ %ª 0ˆ°#Á8 Œù Ú… ^ _ zk Òå å · m¹ wÐ ÆÔ Æš Æ`Æ&4ìN  &E.0\? b› ^ý 0D[ Ÿ § ¯ · ¿ Ç Ï × ß  ç  ñ  ûçuìaUNvÄÄbÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌÌ 0ëÔÔÔÔ B¿¿ 0¤Ü D5€ D-µ 0Kââ AS-Æ€ 0¤F 0Dê A«.(í€"  Z6Times New Roman Regular»(`£ª$¡¡Ñ€.ÑÑ8€½­»»d»»d8ÑÑ ý ÑÓ  Ó˜HP LaserJet 8000 Series PSØÚØÚÚØØÚ0˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\CUSTOM~1\OPINION3.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\Custom WP Templates\opinion3.wptíƒ4)â  ˜C:\PROGRA~1\COREL\WORDPE~1\TEMPLATE\CUSTOM~1\REVISE~1.WPTC:\Program Files\Corel\WordPerfect Office 2000\Template\Custom WP Templates\revised standard opinion.wptÿU‹ÿÀÀÀLevel 1Level 2Level 3Level 4Level 5‚Level 1Level 2Level 3Level 4Level 5„Level 1Level 2Level 3Level 4Level 5…Level 1Level 2Level 3Level 4Level 5ûr')´¥¡H\Opinion Summary3|x RÝ ƒRóQ$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ô(á ò»»ÔÝ  ÝÔ_ÔMs.€Terry's€assets€consisted€of€$201,565€in€bank€accounts€and€certificates€of€deposit,€$214,000€in€real€estate,Ð ° Ð$173,605€in€retirement€accounts,€and€a€1992€Chevrolet€Lumina.€€She€had€no€debts.?\Appellants Attorney Name & Appellant's Name.?\Appellees Attorney Name & Appellee's Name.(#Ã$òòÚ  Ú0Ú  Úóó123456789101112 ÝÝ ƒRóQ$ÝÓ  Óà  àòòÚ  Ú1Ú  ÚóóÔ€ô(á ò»»ÔÝ  ÝÔ_ÔNo€children€were€born€of€the€marriage.€€Mrs.€Terry€had€two€children€from€her€first€marriage,€and€they€wereÐ ° Ðadults€at€the€time€of€her€marriage€to€Mr.€Terry.€€Mr.€Terry's€three€previous€marriages€ended€in€divorce.€€Ms.€Terry€statedÐ xÈ Ðin€her€answer€that€she€was€unaware€that€Mr.€Terry€had€been€married€several€times. kÝ ƒRóQ$ÝÓ  Óà  àòòÚ  Ú3Ú  ÚóóÔ€ô(á ò»»ÔÝ  ÝÔ_ÔMr.€Terry's€assets€consisted€of€$7,385€in€bank€accounts,€$59,500€in€real€estate,€and€a€1991€Ô_ÔGMCÔ_Ô€Jimmy€ofÐ ° Ðunknown€value.€€His€debts€for€real€estate€and€an€automobile€amounted€to€$51,555. Ý ƒRóQ$ÝÓ  Óà  àòòÚ  Ú4Ú  ÚóóÔ€ô(á ò»»ÔÝ  ÝÔ_ÔThe€Trial€Court€assessed€the€furnishings€at€a€current€market€value€of€60%€of€the€original€cost€for€a€value€ofÐ ° Ð$23,263.63.(ÆúI Z‹6Times New Roman Regular - ù-(|G2óQ$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€[­»»d d 8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ô9áò»»Ô d(|3Mú$££Ý ƒ£ª!ÝÑ€.ÑÑ8€[­»»d d 8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV)ÿÿ!dxdx)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3Mú$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€[­»»d d 8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€Lµ»»d dÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÔ€¼Lµ»»»ÔÔ‡¼Lµ»»¼LµÔÑ8€1XXdê»»d 8ÑÑ  Ñà@ü ü ìàÔ#†¼Lµ»»¼Lµ¶#ÔÔ‡îrLµÔIN€THE€COURT€OF€APPEALS€OF€TENNESSEEˆÐ ° Ðà@WW$ìàAT€KNOXVILLEÔ#†¼Lµ»îîrN#ÔÔ‡¼Lµ»»¼LµÔˆÐ Ì ÐÓ  ÓAugust€2000€SessionÐ è8 ÐÔ#†¼Lµ»»¼Lµè#ÔÔ‡X1X»¼LµÔÌò òÔ#†¼Lµ»XX1t#ÔÔ‡¼Lµ»»¼LµÔÔ% ‡ ÔJERRY€WAYNE€TERRYÔ%†ÙÔòòóó€v.€Ô% ‡ ÔÔ%†ÔòòóóÔ#†¼Lµ»»¼Lµº#ÔDONNA€BRAZIER€TERRYó óÐ Þ. ÐÌÔ‡X1X»¼LµÔà@@½½ìàò òDirect€Ô% ‡ ÔÔ%†ÀÔAppeal€from€the€Probate€and€Family€CourtÔ% ‡ Ô€for€Cumberland€Ô%†ÔÔ% ‡ ÔÔ%† 4ÔCountyÐ ø H Ðà@@øøìàNo.€Ô% ‡! Ô12154Ô%†!ƒÔÔ% ‡" Ô€€€Steven€C.€Douglas,€€JudgeÔ#†¼Lµ»XX1…#ÔÔ%†"¦ÔÐ â 2 ÐÌFILED€SEPTEMBER€20,€2000Ð Ú *  Ðà@@ìì*ìàßA€V) °°` d€÷E<ç` AßÐ è8  ÐÌÔ‡X1X»¼LµÔà@@TTìàNo.€Ô% ‡# Ô€E2000„00825„Ô_ÔCOAÔ_Ô„R3„CVÔ#†¼Lµ»XX1¯#ÔÔ%†#äÔÐ U  ÐÌßA€V) °°` dE<ü` AßÐ ýM  Ðó óÌÔ% ‡ ÔÓ  ÓÔ€+¼„λ»¼LµÔÔ%†ËÔÔ€+XÊ‚X»+¼„ÎÔThis€appeal€from€the€Cumberland€County€Probate€and€Family€Court€concerns€whether€the€TrialÐ h ÐCourt€erred€in€making€an€equitable€division€of€the€marital€estate€of€Jerry€Wayne€Terry,€the€Appellant,Ð T Ðand€Donna€Brazier€Terry,€the€Appellee.€€We€affirm€the€judgment€of€the€Trial€Court€and€remand€forÐ ð@ Ðsuch€further€proceedings€as€may€be€necessary.€€We€adjudge€costs€of€appeal€against€Mr.€Terry€andÐ Ü, Ðhis€surety.Ð È ÐÓØÓÌò òÔ% ‡$ ÔÔ%†$: ÔTenn.€R.€App.€P.€3;€Judgment€of€theÔ% ‡% Ô€Probate€and€Family€Court€Affirmed€and€RemandedÔ%†%{ Ôó óÐ  ð ÐÌòòÓ  ÓHouston€M.€Ô_ÔGoddardÔ_Ô,€Ô_ÔP.J.Ô_Ôóó,€delivered€the€opinion€of€the€court,€in€whichòòÔ% ‡& Ô€Herschel€P.€FranksÔ%†&| Ôóó€andÐ xÈ ÐòòÔ% ‡' ÔD.€Michael€Ô_ÔSwineyÔ_ÔÔ%†'Ì Ôóó,€JJ.,€joined.Ð d´ ÐÌÔ% ‡ ÔS.€Roger€York,€Ô%†B Ô€Ô_ÔCrossvilleÔ_Ô,€Tennessee,€for€the€appellant,€Jerry€Wayne€Terry.Ð <Œ ÐÌÔ% ‡ ÔÔ%†â ÔVivian€E.€Warner€and€Allison€M.€Barker,€Ô_ÔCrossvilleÔ_Ô,€Tennessee,€for€the€appellee,€Donna€BrazierÐ d ÐTerry.Ð  P ÐÓä ÓÌò òOPINIONó óÐ Ø!(  ÐÓ  ÓÌòòóóÓ  Óà0  àà0` (#(#àThis€appeal€arises€from€a€divorce€action€between€Jerry€Wayne€Terry,€the€Appellant,€Ð°#"` (#` (# Ðand€Donna€Brazier€Terry,€the€Appellee.€€Mr.€Terry€appeals€the€judgment€of€the€Cumberland€CountyÐ œ$ì# ÐProbate€and€Family€Court€and€presents€for€our€review€the€sole€issue€of€whether€the€Trial€Court€erredÐ ˆ%Ø $ Ðin€its€division€of€the€marital€estate.Ð t&Ä!% Ðà  àà ` àà ¸ àà  àà h àÌÌà  àà ` àWe€affirm€the€judgment€of€the€Trial€Court€and€remand€for€such€further€proceedingsÐ 8)ˆ$( Ðas€may€be€necessary€consistent€with€this€opinion.Ð $*t%) Ðà  àà ` àà ¸ àà  àà h àÌâ âÐ ü+L'+ý ÐÔ_Ôà  àà ` àThe€parties€were€married€in€May€1994.€€€It€was€the€second€marriage€for€Ms.€Terry,Ð ° Ðwhose€husband€had€died,€and€€it€was€the€fourth€marriage€for€Mr.€Terry.׃(×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×€€Both€parties€were€employedÐ œì Ðâ âat€Liberty€Life€Insurance€Company€in€Tullahoma.Ð ˆØ Ðà  àà ` àà ¸ àà  àà h àà À àà  àÌÌà  àà ` àIn€January€24,€1994€€Mr.€Terry€purchased€a€home€valued€at€approximately€$59,000Ð L œ Ðfrom€his€mother€in€Crossville.€€Mrs.€Terry€had€inherited€a€large€farm€from€her€parents€and€hadÐ 8 ˆ Ðinherited€the€marital€home€and€property€from€her€late€husband.€€Thus,€at€the€time€of€the€Terrys'Ð $ t Ðmarriage,€Ms.€Terry's€net€worth€was€approximately€$589,170׃è×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×,€and€Mr.€Terry's€net€worth€wasÐ  ` Ðapproximately€$15,330.׃)@×Ý ƒ#ÃÝòòÚ  Ú3Ú  ÚóóÝ  Ý×  ×à  àÐ ü L  Ðà  àà ` àà ¸ àà  àà h àÌÌà  àà ` àApproximately€three€months€after€their€marriage,€Ms.€Terry€paid€the€remainingÐ À  Ðamount€owed€on€Mr.€Terry's€vehicle.€€€During€1995€Mr.€Terry€added€Ms.€Terry's€name€to€the€deedÐ ¬ü  Ðof€the€Crossville€property.€€€Likewise,€Ms.€Terry€€added€Mr.€Terry's€name€to€the€certificates€ofÐ ˜è  Ðdeposit€and€bank€accounts,€except€the€retirement€accounts,€that€she€had€before€their€marriage.Ð „Ô  Ðà  àÌÌÌà  àà ` àDuring€1995,€Mr.€Terry€left€his€employment€at€Liberty€Life€Insurance€Company€inÐ 4„ ÐTullahoma€for€a€position€as€a€sales€manager€for€Fairfield€Glade€Communities€in€Crossville.€€InÐ  p ÐJanuary€1996€Ms.€Terry€retired€after€40€years€of€employment€at€Liberty€Life€Insurance€Company€asÐ  \ Ða€cashier's€secretary€because€the€company€was€relocating€to€Nashville.€€Ms.€Terry€received€a€year'sÐ øH Ðsalary€for€1996€as€severance.€€Ms.€Terry€moved€into€the€parties'€home€in€Crossville,€and€during€thatÐ ä4 Ðyear€she€sold€the€real€property€she€had€inherited€from€her€parents€and€late€husband€for€$214,000.€Ð Ð  ÐIn€September€that€same€year,€Ms.€Terry's€son€died€unexpectedly,€and€she€received€approximatelyÐ ¼  Ð$32,000€in€retirement€and€life€insurance€proceeds.Ð ¨ø Ðà  àà ` àà ¸ àà  àà h àà À àà  àà p àà È àÌÌà  àà ` àAfter€selling€Ms.€Terry's€property,€the€parties€purchased€a€home€in€CumberlandÐ l¼ Ðâ âCounty,€€for€the€cash€price€of€approximately€$216,000€on€November€25,€1996.€€€They€moved€intoÐ X ¨ Ðthe€new€house€and€began€renting€the€house€in€which€they€had€been€living.€€They€purchasedÐ ° Ðfurnishings€totaling€$38,772.72€for€the€new€home.׃*×Ý ƒ#ÃÝòòÚ  Ú4Ú  ÚóóÝ  Ý×  ׀Рœì Ðâ âà  àà ` àà ¸ àà  àà h àà À àÌÌà  àà ` àThe€parties€created€joint€bank€accounts€during€their€marriage€from€their€separate€bankÐ `° Ðaccounts,€income,€and€Ms.€Terry's€certificates€of€deposit.€€Mr.€Terry€testified€that€he€would€give€hisÐ L œ Ðpaycheck€to€Ms.€Terry,€and€she€would€deposit€the€money€into€their€joint€accounts.€€€Ms.€Terry'sÐ 8 ˆ Ðretirement€accounts€remained€her€separate€property€throughout€the€marriage€and€were€neverÐ $ t Ðcommingled.€€€During€the€marriage€Ms.€Terry€made€$6,000€in€contributions€to€her€individualÐ  ` Ðretirement€account,€and€Mr.€Terry€made€$8,000€in€contributions€to€his€individual€retirement€account.€Ð ü L  Ѐ€He€testified€that€he€believed€Ms.€Terry€was€honest€about€the€couple's€finances€and€did€a€good€jobÐ è 8  Ðof€managing€them€during€the€marriage.€€According€to€both€parties,€Ms.€Terry€managed€the€parties'Ð Ô$  Ðfinances€from€the€outset€of€the€marriage.Ð À  ÐÌÌà  àà ` àAround€April€1999€Mr.€Terry€stopped€giving€Ms.€Terry€his€paychecks€or€any€otherÐ „Ô  Ðmoney,€except€for€$1,720.€€€Mr.€Terry€testified€that€his€net€earnings€through€October€31,€1999€wereÐ pÀ Ð$52,889.€€€He€further€stated€that€he€had€opened€a€bank€account€the€week€before€trial€and€hadÐ \¬ Ðdeposited€$16,411€in€the€account.€€He€also€stated€that€he€had€$10,000€in€cash€at€the€marital€residence.Ð H˜ ÐHowever,€Mr.€Terry€also€noted€that€he€had€between€$6,000€and€$10,000€in€gambling€losses€in€1999,Ð 4„ Ðand€the€parties€agreed€that€Mr.€Terry€had€paid€$2,870€in€improvements€to€the€rental€house€in€1999.€Ð  p ÐÌà@ìì*ìàˆÌà  àà ` àà ¸ àà  àÌà  àà ` àAlthough€Mr.€Terry€filed€for€divorce€on€July€22,€1999,€€both€parties€remained€in€theÐ Ð  Ðmarital€home€until€the€divorce€hearing€on€November€29,€1999,€and€Ms.€Terry€paid€all€the€householdÐ ¼  Ðexpenses€from€the€parties'€joint€accounts.€€In€addition€to€being€the€financial€manager€of€the€family,Ð ¨ø ÐMs.€Terry€was€also€the€homemaker€for€the€parties,€which€included€lawn€work.€€€Ð ”ä Ðà  àà ` àÌÌÌà  à€à0 ` àAt€the€time€of€the€divorce,€Ms.€Terry€was€61€years€old,€and€Mr.€Terry€was€51€yearsÐD!”` (#` (# Ðold.€€Although€Ms.€Terry€is€not€eligible€to€receive€Social€Security€benefits,€she€does€receive€aÐ 0"€  Ðmonthly€pension€of€$233€from€Liberty€Life€Insurance€Company.€€However,€she€testified€that€herÐ #l! Ðmonthly€living€expenses€total€$1,620.€€Ms.€Terry€believes€that€her€prospects€for€employment€areÐ $X" Ðdoubtful,€and€thus,€she€has€little€hope€of€acquiring€additional€capital€assets.€€She€has€a€high€schoolÐ ô$D # Ðeducation,€and€her€employment€experience€consists€of€secretarial€work.€€She€suffers€from€stress,€highÐ à%0!$ Ðblood€pressure,€and€an€eye€problem.Ð Ì&"% ÐÌÐ ¤(ô#' Ðà  àà ` àThe€Trial€Court€€found€that€the€marriage€was€of€short€duration€and€that€Mr.€Terry€hadÐ ° Ða€greater€ability€to€acquire€future€capital€assets.€€The€Court€found€that€at€age€51,€Mr.€Terry€was€inÐ œì Ðhis€peak€earning€years,€whereas€Ms.€Terry€at€age€61€had€retired€after€40€years€of€service€as€aÐ ˆØ Ðsecretary€and€her€prospects€for€future€employment€were€doubtful.€€€€The€Court€also€found€that€Ms.Ð tÄ ÐTerry's€separate€property€at€the€time€of€the€marriage€was€significantly€greater€than€Mr.€Terry's.€€Thus,Ð `° Ðafter€the€division€of€the€marital€estate€of€this€marriage€of€short€duration,€Ms.€Terry€receivedÐ L œ Ðsignificantly€more€of€the€assets.€€€€Therefore,€the€Trial€Court€denied€Ms.€Terry's€request€for€alimony.Ð 8 ˆ ÐÌà  àà ` àà ¸ àà  àà h àà À àà  àÌÌà  àà ` àMr.€Terry's€sole€issue€on€appeal€is€that€the€Trial€Court€erred€in€its€division€of€theÐ è 8  Ðmarital€estate.€€First,€Mr.€Terry€contends€that€the€Trial€Court€erred€in€attributing€income€from€variousÐ Ô$  Ðsources€such€as€interest€income€and€farm€rent€to€Ms.€Terry.€€Next,€€He€argues€that€he€is€entitled€toÐ À  Ðan€equitable€division€of€the€$65,755€increase€to€Ms.€Terry's€retirement€accounts.€€€Mr.€Terry€doesÐ ¬ü  Ðnot€argue€with€the€Trial€Court's€finding€that€Ms.€Terry's€retirement€accounts,€excluding€the€earnedÐ ˜è  Ðinterest,€is€Ms.€Terry's€separate€property.€€€€However,€he€does€argue€that€it€was€his€contribution€asÐ „Ô  Ða€significant€wage€earner€that€allowed€Ms.€Terry's€assets€to€increase.€€He€maintains€that€during€theÐ pÀ Ðparties'€marriage,€"the€largest€and€primary€contribution€to€the€accumulation€of€assets€came€from€[his]Ð \¬ Ðincome."€€He€further€contends€that€"for€four€of€[the]€years€of€marriage,€Donna€Terry€did€not€workÐ H˜ Ðalthough€for€one€of€these€years€she€did€get€severance€pay€and€unemployment€compensation."Ð 4„ ÐÌÌà  àà ` àMs.€Terry€argues€that€the€Trial€Court€did€not€err€in€its€division€of€the€marital€estate.€Ð øH ÐFirst,€she€contends€that€the€annual€income€figures€were€not€a€key€factor€in€determining€the€equitableÐ ä4 Ðdivision€of€the€marital€estate.€€€€She€maintains€that€the€Trial€Court€found€that€the€major€factor€in€theÐ Ð  Ðacquisition€of€the€marital€assets€was€the€significant€assets€she€brought€into€the€marriage.€Also,€theÐ ¼  ÐCourt€found€that€Ms.€Terry€earned€income€through€1996€and€contributed€to€the€marital€estate€as€theÐ ¨ø Ðparties'€financial€manager€and€homemaker€in€the€years€after€1996.€€Therefore,€she€contends€thatÐ ”ä Ð"exact€mathematical€figures€are€not€required€for€the€Court€to€make€its€decision."€€€Ð €Ð Ðà  àà ` àà ¸ àà  àà h àà À àà  àà p àà È àà  àÌÌà  àà ` àWith€respect€to€her€retirement€accounts,€Ms.€Terry€contends€that€Mr.€Terry€made€noÐ D!” Ðsignificant€contribution€to€the€increase€in€value,€other€than€the€$6,000€individual€retirement€accountÐ 0"€  Ðcontribution.€€She€maintains€that€the€"fact€that€Mr.€Terry€earned€wages€during€the€marriage€does€notÐ #l! Ðautomatically€mean€that€he€made€real€and€significant€contributions€to€the€increase€in€value€of€Ms.Ð $X" ÐTerry's€retirement€accounts,€especially€in€light€of€the€fact€that€he€brought€debt€and€very€little€assetsÐ ô$D # Ðinto€the€marriage."€€She€asserts€that€she€managed€the€accounts€herself€and€that€Mr.€Terry€made€noÐ à%0!$ Ðcontribution€toward€the€increase€in€value€of€the€accounts.Ð Ì&"% Ðà@ìì*ìàˆÌÌÌà  àà ` àLastly,€although€Mr.€Terry€argues€that€the€largest€and€primary€contribution€to€theÐ |*Ì%) Ðaccumulation€of€assets€during€the€marriage€came€from€his€income,€Ms.€Terry€notes€that€the€TrialÐ h+¸&* ÐCourt€found€that€the€major€factor€in€the€acquisition€of€assets€was€the€assets€she€brought€into€theÐ ° Ðmarriage.Ð œì ÐÔ% € ÔÌÌà  àà ` àOur€scope€of€review€pursuant€to€Rule€13(d)€of€the€Tennessee€Rules€of€AppellateÐ `° ÐProcedure€"shall€be€de€novo€upon€the€record€of€the€trial€court,€accompanied€by€a€presumption€of€theÐ L œ Ðcorrectness€of€the€finding,€unless€the€preponderance€of€the€evidence€is€otherwise."Ð 8 ˆ Ðà  àà ` àà ¸ àà  àà h àà À àÌÌà  àà ` à"In€cases€involving€a€marriage€of€relatively€short€duration,€it€is€appropriate€to€divideÐ ü L  Ðthe€property€in€a€way€that,€as€nearly€as€possible,€places€the€parties€in€the€same€position€they€wouldÐ è 8  Ðhave€been€in€had€the€marriage€never€taken€place."€€òòBatson€v.€Batsonóó,€769€S.W.2d€849,€859€(Tenn.Ð Ô$  ÐCt.€App.€1988)€(citation€omitted).€€Ð À  Ðà  àÌÌà  àà ` àIt€is€well€established€that€the€division€of€a€marital€estate€need€not€be€equal€to€beÐ „Ô  Ðequitable.€€òòBatsonóó,€769€S.W.2d€at€856.€€€Before€a€Court€can€divide€a€marital€estate,€it€must€determineÐ pÀ Ðwhat€is€separate€property€and€what€is€marital€property.€€òòBatsonóó,€769€S.W.2d€at€856.Ð \¬ ÐÌÌà  àà ` à€Tennessee€Code€Annotated€ðð€36„4„121(b)(2)€defines€"separate€property":Ð  p ÐÌà  àà ` àà ¸ à(A)€All€real€and€personal€property€owned€by€a€spouse€beforeÐ øH Ðà  àà ` àmarriage;Ð ä4 Ðà  àÌà  àà ` àà ¸ à(B)€Property€acquired€in€exchange€for€property€acquired€beforeÐ ¼  Ðà  àà ` àthe€marriage;Ð ¨ø ÐÌà  àà ` àà ¸ à(C)€Income€from€and€appreciation€of€property€owned€by€aÐ €Ð Ðà  àà ` àspouse€before€marriage€except€when€characterized€as€maritalÐ l¼ Ðà  àà ` àproperty€under€subdivision€(b)(1);€and€Ð X ¨ ÐÌà  àà ` àà ¸ à(D)€Property€acquired€by€a€spouse€at€any€time€by€gift,Ð 0"€  Ðà  àà ` àbequest,€devise€or€descent.Ð #l! ÐÌÌà  àà ` àTennessee€Code€Annotated€ðð€36„4„121(b)(1)€defines€marital€property:Ð à%0!$ ÐÌà  àà ` àà ¸ à(A)€"Marital€property"€means€all€real€and€personal€property,Ð ¸'#& Ðà  àà ` àboth€tangible€and€intangible,€acquired€by€either€or€both€spouses€duringÐ ¤(ô#' Ðà  àà ` àthe€course€of€the€marriage€up€to€the€date€of€the€final€divorce€hearing€Ð )à$( Ðà  àà ` àand€owned€by€either€or€both€spouses€as€of€the€date€of€filing€of€a€Ð |*Ì%) Ðà  àà ` àcomplaint€for€divorce,€except€in€the€case€of€fraudulent€conveyanceÐ h+¸&* Ðà  àà ` àin€anticipation€of€filing,€and€including€any€property€to€which€a€rightÐ ° Ðà  àà ` àwas€acquired€up€to€the€date€of€the€final€divorce€hearing,€and€valuedÐ œì Ðà  àà ` àas€of€a€date€as€near€as€reasonably€possible€to€the€final€divorce€hearingÐ ˆØ Ðà  àà ` àdate.Ð tÄ ÐÌà  àà ` àà ¸ à(B)€"Marital€property"€includes€income€from,€and€any€increaseÐ L œ Ðà  àà ` àin€value€during€the€marriage€of,€property€determined€to€be€separateÐ 8 ˆ Ðà  àà ` àproperty€in€accordance€with€subdivision€(b)(2)€if€each€party€substantiallyÐ $ t Ðà  àà ` àcontributed€to€its€preservation€and€appreciation€and€the€value€of€vestedÐ  ` Ðà  àà ` àpension,€retirement€or€other€fringe€benefit€rights€accrued€during€theÐ ü L  Ðà  àà ` àperiod€of€the€marriage.Ð è 8  ÐÌà  àà ` àà ¸ à(c)€€As€used€in€this€subsection,€"substantial€contribution"€mayÐ À  Ðà  àà ` àinclude,€but€not€be€limited€to,€the€direct€or€indirect€contribution€of€a€Ð ¬ü  Ðà  àà ` àspouse€as€homemaker,€wage€earner,€parent€or€family€financialÐ ˜è  Ðà  àà ` àmanager,€together€with€such€other€factors€as€the€court€havingÐ „Ô  Ðà  àà ` àjurisdiction€thereof€may€determine.Ð pÀ ÐÌÌà  àà ` àThe€Court€considers€all€of€the€following€when€making€an€equitable€division€of€maritalÐ 4„ Ðproperty:Ð  p Ðà  àÌà  àà ` àà ¸ à(1)€The€duration€of€the€marriage;Ð øH Ðà  àà ` àÌà  àà ` àà ¸ à(2)€The€age,€physical€and€mental€health,€vocational€skills,Ð Ð  Ðà  àà ` àemployability,€earning€capacity,€estate,€financial€liabilities€andÐ ¼  Ðà  àà ` àfinancial€needs€of€each€of€the€parties;Ð ¨ø Ðà  àÌà  àà ` àà ¸ à(3)€The€tangible€or€intangible€contribution€by€one€(1)€partyÐ €Ð Ðà  àà ` àto€the€education,€training€or€increased€earning€power€of€the€otherÐ l¼ Ðà  àà ` àparty;Ð X ¨ ÐÌà  àà ` àà ¸ à(4)€The€relative€ability€of€each€party€for€future€acquisitionsÐ 0"€  Ðà  àà ` àof€capital€assets€and€income;Ð #l! ÐÌà  àà ` àà ¸ à(5)€The€contribution€of€each€party€to€the€acquisition,Ð ô$D # Ðà  àà ` àpreservation,€appreciation€or€dissipation€of€the€marital€or€separateÐ à%0!$ Ðà  àà ` àproperty,€including€the€contribution€of€a€party€to€the€marriageÐ Ì&"% Ðà  àà ` àas€homemaker,€wage€earner€or€parent,€with€the€contribution€of€aÐ ¸'#& Ðà  àà ` àparty€as€€homemaker€or€wage€earner€to€be€given€the€same€weightÐ ¤(ô#' Ðà  àà ` àif€each€party€has€fulfilled€its€role;Ð )à$( ÐÌà  àà ` àà ¸ à(6)€The€value€of€the€separate€property€of€each€party;Ð h+¸&* Їà  àà ` àà ¸ à(7)€The€estate€of€each€party€at€the€time€of€the€marriage;Ð ° Ðà  àÌà  àà ` àà ¸ à(8)€The€economic€circumstances€of€each€party€atÐ ˆØ Ðà  àà ` àthe€time€the€division€of€property€is€to€become€effective;Ð tÄ ÐÌà  àà ` àà ¸ à(9)€The€tax€consequences€to€each€party;€andÐ L œ Ðà  àÌà  àà ` à€€€€€€€€€€€(10)€Such€other€factors€as€are€necessary€to€consider€theÐ $ t Ðà  àà ` àequities€between€the€parties.Ð  ` ÐÌTenn.€Code€Ann.€ðð€36„4„121(c).Ð è 8  ÐÌà  àÌà  àà ` àWe€are€of€the€opinion€that€the€evidence€does€not€preponderate€against€the€judgmentÐ ¬ü  Ðof€the€Trial€Court€in€its€division€of€the€marital€estate.€€€The€Trial€Court€followed€the€enumeratedÐ ˜è  Ðfactors€of€Tennessee€Code€Annotated€ðð€36„4„121(c)€in€making€its€decision.€€€As€the€Trial€CourtÐ „Ô  Ðnoted€in€its€judgment,€Ms.€Terry€entered€the€marriage€with€a€large€number€of€assets,€whereas€Mr.Ð pÀ ÐTerry€had€more€debt€than€assets.€€€At€the€end€of€the€marriage€Mr.€Terry's€assets€were€substantiallyÐ \¬ Ðgreater€than€they€were€before€the€marriage.€€We€must€disagree€with€Mr.€Terry's€argument€that€he€isÐ H˜ Ðentitled€to€part€of€the€interest€that€has€accrued€in€Ms.€Terry's€separate€retirement€accounts.€€HeÐ 4„ Ðadmitted€that€Ms.€Terry€had€always€managed€the€accounts€herself,€and€during€his€testimony€he€couldÐ  p Ðnot€state€anything€he€had€done€to€contribute€to€the€appreciation€of€Ms.€Terry's€retirement€accounts.€Ð  \ ÐThe€only€explanation€that€he€offered€was€that€he€had€contributed€his€paycheck,€and€thus,€Ms.€TerryÐ øH Ðhad€not€had€to€draw€funds€from€the€retirement€accounts.Ð ä4 Ðà  àà ` àà ¸ àà  àà h àÌà  àà ` àà ¸ àà  àà h àà À àÌÌà  àà ` àWith€respect€to€Mr.€Terry's€argument€that€the€Trial€Court€erred€in€attributing€certainÐ ”ä Ðsources€of€income€to€Ms.€Terry,€we€agree€with€Ms.€Terry€that€the€annual€income€figures€of€eachÐ €Ð Ðparty€were€not€a€key€factor€in€the€equitable€division€of€the€marital€estate€in€this€case.€€€As€the€TrialÐ l¼ ÐCourt€found,€the€major€factor€in€the€acquisition€of€marital€assets€was€Ms.€Terry's€inherited€property,Ð X ¨ Ðlife€insurance€benefits,€and€retirement€benefits€from€the€death€of€her€first€husband€and€her€son.€Ð D!” ÐMoreover,€Ms.€Terry€earned€income€through€1996€and€after€that€year€continued€to€makeÐ 0"€  Ðcontributions€to€the€marital€estate€as€a€homemaker€and€a€financial€manager€of€the€couple'sÐ #l! Ðinvestments.Ð $X" Ðà  àà ` àÌÌà  àà ` àIn€light€of€the€foregoing,€we€affirm€the€judgment€of€the€Trial€Court€and€remand€forÐ Ì&"% Ðfurther€proceedings€as€may€be€necessary€consistent€with€this€opinion.€€We€adjudge€costs€of€appealÐ ¸'#& Ðagainst€Mr.€Terry€and€his€surety.Ð ¤(ô#' Ðà@ìì*ìàˆÌà  àà ` àà ¸ àà  àà h àà À àà  àà p àÌà  àà ` àà ¸ àà  àà h àà À àÐ h+¸&* ЇÌÌÌà  àà ` àà ¸ àà  àà h àà À à_________________________________________Ð tÄ Ðà  àà ` àà ¸ àà  àà h àà À àHOUSTON€M.€GODDARD,€PRESIDING€JUDGE