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(Oé;$µµà0  àÔ2#ÔÚ  ÚaÚ  Ú.Ô3  Ôà0` (#(#à(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.(ÖéCEMU]emu}AutoList3(A)(A)(A)(A)(A)(A)(A)(A)(A)ô\  `‹&Times New Roman1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.#1. çÝ ƒRF±$ÝÓ  Óà  àòòÚ  Ú2Ú  ÚóóÔ€ô¡Eò»»ÔÝ  ÝÔ_ÔTenn.€Code€Ann.€ðð€36„4„121(b)(2)(A)€was€recently€amended€by€the€Legislature€to€include€as€separate€property,Ð ° Ðð ðassets€held€in€individual€retirement€accounts€(IRAððs)€[sic]€as€that€term€is€defined€in€the€Internal€Revenue€Code€of€1986,Ð tÄ Ðas€amended[,]ðð€owned€by€a€spouse€before€marriage.€€2002€Tenn.€Pub.€Acts.€651. Ò ; ' ib011s170ib011s17 .   (ÆúI Z‹(Times New Roman - ù-(|G2F±$¤¤Ý ƒ£ª!ÝÑ€.ÑÑ8€ý»»dd8ÑÑ ý ÑÓ  ÓÝ  Ýà  àòòÚ  Ú0Ú  ÚóóÔ€ô¡Eò»»Ô d(|3¿€$££Ý ƒ£ª!ÝÑ€.ÑÑ8€ý»»dd8ÑÑ ý ÑÓ  ÓÝ  ÝVVVV'ÿÿdxd)!ÈÈÈÈdxdx( ±þ$’’ò òFigure€Ú  Ú1Ú  Úó ó^_X`YEþÿ<<CÿÿƒLevel 1Level 2Level 3Level 4Level 5(|3¿€$¢¢Ý ƒ£ª!ÝÑ€.ÑÑ8€ý»»dd8ÑÑ ý ÑÓ  ÓÝ  Ý($$””ò òÚ  Ú1Ú  Úó óX[Z&OLE 2.0 Box <=8ÿÿÿÿÿÿÿÿÿÿCÿÿ HKKKKÝ ƒ£ª!ÝÑ€.ÑÑ8€ý»»ddÈ8ÑÑ ý ÑÓ  ÓÝ  ÝÔ_ÔÑ  ÑÑ  ÑÔ€¼ý»»»ÔÑ8€CaXXdì»»d8ÑÔ€'¼ý»»¼ýÔà  àà ` àà ¸ àà  àà h àà À àà  àà p àà È àà  àò òó óÌÌà@™ ™ ìàÔ‡'î…„î»'¼ýÔIN€THE€SUPREME€COURT€OF€TENNESSEEˆÐ Ô$ Ðà@õõ%ìàAT€JACKSONÔ#†'¼ý»î'î…„«#ԈРúJ ÐÓ  ÓApril€2,€2002€SessionÐ  p ÐÔ‡'XCaX»'¼ýÔÌò òÔ#†'¼ý»X'XCaŒ#ÔMARTHA€BOWEN€LANGSCHMIDTòòóó€v.€CARL€H.€LANGSCHMIDTÔ‡'XCaX»'¼ýÔó óÐ  n ÐÌò òAppeal€by€Permission€from€the€Court€of€Appeals,€Western€Section€Ð  n ÐCircuit€Court€for€Shelby€CountyÐ  Z  Ðà@@  ìàNo.€155250„1€€€€€€R.€Lee€Moore,€Jr.,€JudgeÐ öF  ÐÌÌà@@ìì*ìàßA€V) °°` d€÷E<¹` AßÐ º  ÐÌà@@ÚÚìàNo.€W1999„00434„SC„R11„CV€„€Filed€July€9,€Ô_Ô2002Ô_ÔÐ µ ÐÌßA€V) °°` dE<Œ` AßÐ Ý Ðó óÌÓ  ÓWe€granted€permission€to€appeal€in€this€divorce€case€to€determine:€(1)€Whether€the€Court€of€AppealsÐ ˆØ Ðerred€in€holding€that€the€appreciation€of€a€spouseððs€separate€investment€accounts€during€the€marriageÐ tÄ Ðis€separate€property€since€the€appreciation€in€value€was€entirely€market„driven;€(2)€whether€the€CourtÐ `° Ðof€Appeals€erred€in€failing€to€consider€whether€the€commingling€of€marital€earnings€with€separateÐ Lœ Ðproperty€converts€the€separate€property€into€marital€property;€(3)€whether€the€increase€in€value€of€aÐ 8ˆ Ðspouseððs€separate€Individual€Retirement€Account€(ð ðIRAðð)€during€the€marriage€is€automaticallyÐ $t Ðmarital€property€under€Tenn.€Code€Ann.€ðð€36„4„121(b)(1)(B)€when€the€IRA€is€funded€entirely€withÐ ` Ðpremarital€earnings;€(4)€whether€the€Court€of€Appeals€erred€in€holding€that€the€trial€courtððs€divisionÐ üL Ðof€the€IRA€was€equitable;€(5)€whether€the€Court€of€Appeals€erred€in€reversing€the€trial€courtððs€awardÐ è8 Ðof€attorneyððs€fees;€and€(6)€whether€the€Court€of€Appeals€erred€in€failing€to€remand€this€case€for€aÐ Ô$ Ðdetermination€of€rehabilitative€alimony.€€For€the€following€reasons,€we€hold€that€the€appreciation€ofÐ À Ða€spouseððs€separate€investment€accounts€remains€separate€property€when€the€appreciation€is€entirelyÐ ¬ü Ðmarket„driven€and€the€other€spouse€does€not€substantially€contribute€to€the€preservation€andÐ ˜ è Ðappreciation€of€the€accounts.€€We€also€hold€that€the€appreciation€of€a€spouseððs€IRA€during€theÐ „!Ô  Ðmarriage€is€separate€property€when€funded€completely€with€premarital€earnings€and€absentÐ p"À! Ðsubstantial€contribution€by€the€other€spouse€to€the€preservation€and€appreciation€of€the€IRA.€€Finally,Ð \#¬" Ðwe€remand€to€the€trial€court€to€determine€whether€marital€earnings€were€commingled€with€separateÐ H$˜# Ðassets€in€this€case,€whether€rehabilitative€alimony€is€appropriate€now€that€the€above„mentioned€assetsÐ 4%„ $ Ðare€deemed€separate€property,€whether€an€award€of€attorneyððs€fees€is€appropriate,€and€whether€theÐ  &p!% Ðdistribution€of€the€remaining€marital€property€is€equitable€given€our€decision€in€this€case.€€ThereforeÐ  '\"& Ðthe€judgment€of€the€Court€of€Appeals€is€affirmed€in€part€and€reversed€in€part,€and€this€case€isÐ ø'H#' Ðremanded.Ð ä(4$( ÐÓWÓÌò òTenn.€R.€App.€P.€11€Application€for€Permission€to€Appeal;€Judgment€of€the€Court€ofÐ ¼* &* ÐAppeals€Affirmed€in€Part,€Reversed€in€Part,€and€Remanded.ó óÐ ¨+ø&+ Ðâ âÐ ”,ä',ý ÐÓ  ÓÔ#†'¼ý»X'XCa#ÔÔ‡'XCaX»'¼ýÔòòFrank€F.€Drowota,€III,€C.Jóó.,€delivered€the€opinion€of€the€court,€in€which€òòPANEL€[E.€RileyÐ ° Ðâ âAnderson,€Adolpho€A.€Birch,€Jr.,€Janice€M.€Holder,€William€M.€Barker],óó€and€òò,€JJóó,€joined.Ð œì ÐÌJohn€F.€Heflin,€III,€and€Kenneth€P.€Jones,€Memphis,€Tennessee,€for€the€Appellant,€Martha€BowenÐ tÄ ÐLangschmidt.Ð `° ÐÌKathy€Laughter€Laizure€and€Roscoe€A.€Feild,€Memphis,€Tennessee,€for€the€Appellee,€Carl€H.Ð 8 ˆ ÐLangschmidt.Ð $ t ÐÓUÓÌÓÓà@@66'ìàò òOPINIONó óÔ#†'¼ý»X'XCa„#ÔÔ‡'XCaX»'¼ýÔÐ ü L  ÐÔ#†'¼ý»X'XCa$#Ôòòóóò òÓ=€ý»Ð»dÐd=Óà@@Ž Ž ìàÔ‡'XCaX»'¼ýÔFACTS€AND€PROCEDURAL€BACKGROUNDÔ#†'¼ý»X'XCaÓ#Ôó óÐ Ô$  ÐÓÐÓÒ°ÒÒ°ÒÓ  ÓÔ‡'XCaX»'¼ýÔà  àThe€parties€in€this€divorce€case,€Martha€Langschmidt€(ð ðWifeðð)€and€Carl€LangschmidtÐ ¬ü  Ð(ð ðHusbandðð),€were€married€on€September€26,€1992.€€At€the€time€of€the€marriage,€Husband€was€sixty„Ð ˜è  Ðone€years€old€with€no€children€and€Wife€was€forty„four€years€old€with€two€teenage€sons.€€This€wasÐ „Ô  Ðthe€second€marriage€for€both€parties;€Wifeððs€ending€in€divorce€in€1990,€the€same€year€that€HusbandððsÐ pÀ Ðprevious€wife€died.€€Ð \¬ ÐÌà  àSerious€problems€developed€in€the€partiesðð€relationship€soon€after€the€marriage.€€On€July€25,Ð 4„ Ð1996,€Wife€moved€out€of€the€marital€home.€€On€April€4,€1997,€Wife€filed€a€complaint€for€divorceÐ  p Ðon€the€basis€of€irreconcilable€differences.€€Husband€filed€an€answer,€also€claiming€€irreconcilableÐ  \ Ðdifferences.€€Both€Husband€and€Wife€later€filed€pleadings€maintaining€that€the€other€spouse€hadÐ øH Ðengaged€in€inappropriate€marital€conduct.Ð ä4 ÐÌà  àAt€trial,€Wife€testified€that,€prior€to€the€marriage,€she€worked€full„time€as€a€school€teacher.€Ð ¼  ÐHowever,€upon€the€request€of€Husband,€Wife€quit€her€job€and€assumed€the€role€of€homemaker.€€WifeÐ ¨ø Ðtestified€that€prior€to€their€marriage,€Husband€provided€her€with€a€list€of€his€assets,€excluding€theÐ ”ä Ðvalue€of€his€home,€worth€a€total€of€1.2€million€dollars,€establishing€that€he€could€provide€for€Wife,Ð €Ð Ðeven€though€the€parties€had€discussed€Husbandððs€reduction€in€the€number€of€hours€he€would€practiceÐ l¼ Ðlaw€during€the€marriage.Ð X ¨ ÐÌà  àWifeððs€assets€at€the€time€of€marriage€included€$67,622.92€equity€in€her€home,€$17,804.89Ð 0"€  Ðin€her€Individual€Retirement€Account€(ð ðIRAðð),€and€$10,452.26€in€her€savings€account,€for€a€total€ofÐ #l! Ð$95,880.07.€€At€trial,€Wife€testified€that€she€regularly€deposited€€child€support€checks€from€her€ex„Ð $X" Ðhusband€into€the€partiesðð€joint€checking€account.€€Wife€also€established€€that€she€performed€variousÐ ô$D # Ðduties€as€a€homemaker€during€the€marriage:€€cooking€most€of€the€meals,€shopping€for€the€home,Ð à%0!$ Ðscheduling€maintenance€and€repairs€to€the€home,€some€cleaning€and€laundry,€and€handling€theÐ Ì&"% Ðpayment€of€household€bills.€€Wife€only€worked€a€few€hours€per€month,€part„time,€at€a€clothing€storeÐ ¸'#& Ðduring€the€marriage,€and€while€occasionally€depositing€that€income€into€the€partiesðð€joint€account,Ð ¤(ô#' ÐWife€typically€used€this€income€to€buy€gifts€or€clothing.€€During€the€marriage,€Wifeððs€IRA€hadÐ )à$( Ðâ âincreased€in€value€from€$17,804.89€to€a€value€of€$24,669.00,€for€a€total€appreciation€of€$6,864.11.€Ð |*Ì%) ÐAt€the€time€of€trial,€Wife€was€working€full„time€as€a€schoolteacher,€earning€between€$24,000.00€andÐ ° Ð$25,000.00€per€year.€Ð œì Ðâ âÌà  àAt€trial,€Husband€admitted€that,€prior€to€their€marriage,€he€provided€Wife€with€a€list€of€hisÐ tÄ Ðassets,€valued€at€1.2€million€dollars,€excluding€the€value€of€his€home.€€Husband€stated€that€theseÐ `° Ðassets€represented€his€savings€and€investments€during€many€years€of€practicing€law€prior€to€theÐ L œ Ðmarriage.€€Husband€testified€that€during€the€marriage€he€had€arranged€to€scale€back€his€hours€at€hisÐ 8 ˆ Ðlaw€firm,€while€still€drawing€Social€Security€benefits.€€Husband€deposited€$1,750€of€his€earnings€intoÐ $ t Ðthe€partiesðð€joint€checking€account€every€two€weeks€so€Wife€could€pay€for€marital€expenses.€€TheÐ  ` ÐHusbandððs€quarterly€firm€distributions€were€typically€deposited€into€his€separate€checking€accountÐ ü L  Ðor€money€market€account,€although€Husband€testified€that€these€earnings€were€used€for€maritalÐ è 8  Ðexpenses€since€the€partiesðð€spending€often€exceeded€his€monthly€income.€€The€record€also€revealedÐ Ô$  Ðthat€Husband€contributed€$30,327.30€in€marital€income€and€$36,974.00€of€separate€funds€into€hisÐ À  Ðemployer„sponsored€401(k)€retirement€plan,€which€he€subsequently€rolled„over€into€his€RaymondÐ ¬ü  ÐJames€IRA€after€the€partiesðð€separation.€Ð ˜è  ÐÌà  àProof€at€trial€established€that€the€Husbandððs€assets€could€be€classified€into€two€categories:Ð pÀ ÐIRA€and€non„IRA€assets.€€During€the€marriage,€Husbandððs€Raymond€James€IRA€increased€in€valueÐ \¬ Ðfrom€$381,232.00€to€$833,019.00€(including€the€401(k)€rollover),€for€a€total€appreciation€ofÐ H˜ Ð$451,787.00.€€The€Husbandððs€JC€Bradford€&€Co.€IRA€rose€in€value€from€$39,383.00€to€$114,382.00,Ð 4„ Ðappreciating€in€value€by€$74,999.00.€€Husband€did€not€make€any€contributions€to€these€IRAs€duringÐ  p Ðthe€marriage.€€Husbandððs€non„IRA€assets,€which€included€his€money€market€account,€a€CD,€bonds,Ð  \ Ðseparate€bank€accounts€and€various€stocks,€grew€in€value€from€a€total€of€$812,626.00€to€$984,254.00,Ð øH Ðrepresenting€an€appreciation€in€value€of€$171,628.00.Ð ä4 ÐÌà  àThe€trial€court€found€the€issue€of€fault€against€the€Husband€and€awarded€the€Wife€an€absoluteÐ ¼  Ðdivorce.€€In€rejecting€the€Husbandððs€contention€that€appreciation€of€his€separate€IRAs€during€theÐ ¨ø Ðmarriage€was€his€separate€property,€the€trial€court€held€that,€according€to€the€language€of€Tenn.€CodeÐ ”ä ÐAnn.€ðð€36„4„121(b)(1)(B),€any€appreciation€in€value€of€the€partiesðð€IRAs€during€the€marriage€wasÐ €Ð Ðmarital€property€subject€to€equitable€division.€€The€trial€court€awarded€the€Wife€$259,945.50,Ð l¼ Ðrepresenting€half€of€the€appreciation€of€Husbandððs€Raymond€James€and€JC€Bradford€&€Co.€IRAs,Ð X ¨ Ðminus€a€credit€of€one„half€of€the€$6,895.00€appreciation€of€the€Wifeððs€IRA.€€The€trial€court€also€heldÐ D!” Ðthat€the€$171,628.00€appreciation€in€value€of€Husbandððs€non„IRA€assets€was€marital€property.€Ð 0"€  ÐFinding€the€appreciation€of€the€non„IRA€assets€to€be€completely€market„driven,€the€trial€courtÐ #l! Ðreasoned€that€the€ð ðnon„monetaryðð€contributions€of€Wife€to€the€marriage€as€a€homemaker€equaledÐ $X" ÐHusbandððs€contribution€to€the€appreciation€of€these€assets,€and€therefore€the€appreciation€of€the€Ð ô$D # ÐHusbandððs€non„IRA€property€was€marital€property€subject€to€equitable€division.€€Therefore,€the€trialÐ à%0!$ Ðcourt€awarded€$85,814.00€to€Wife,€representing€one„half€of€the€value€of€appreciation€of€theÐ Ì&"% ÐHusbandððs€non„IRA€assets€during€the€marriage.€€The€trial€court€also€held€that,€since€the€marriage€wasÐ ¸'#& Ðof€relatively€short€duration€and€the€monetary€award€was€best€handled€by€an€equal€distribution€ofÐ ¤(ô#' Ðmarital€property,€periodic€alimony€was€not€appropriate€in€this€case.€€Finally,€on€the€issue€of€awardingÐ )à$( Ðattorneyððs€fees€to€the€Wife,€the€trial€court€found€that,€since€Husband€was€found€at€fault,€the€HusbandÐ |*Ì%) Ðwas€in€a€better€financial€position€than€Wife€to€pay€the€fees,€and€since€the€husbandððs€positionÐ h+¸&* Ðregarding€his€IRA€assets€contributed€to€the€fees€generated€in€this€case,€Wife€was€entitled€to€an€awardÐ ° Ðof€$24,774.06,€representing€two„thirds€(2/3)€of€her€attorneyððs€fees€minus€a€credit€for€$6,700.00€inÐ œì Ðunusual€withdrawals€from€the€joint€checking€account€made€by€Wife€after€the€partiesðð€separation.Ð ˆØ Ðò òÒ°pÒó óÒ°ÒÌà  àOn€appeal,€the€Court€of€Appeals€reversed€the€trial€courtððs€determination€that€the€appreciationÐ `° Ðof€the€Husbandððs€non„IRA€assets€was€marital€property,€finding€that€Wife€did€not€substantiallyÐ L œ Ðcontribute€to€the€preservation€and€appreciation€of€those€assets€as€required€by€Tenn.€Code€Ann.€ðð€36„Ð 8 ˆ Ð4„121(b)(1)(B)€(1996).€€A€majority€of€the€Court€of€Appeals€affirmed€the€trial€courtððs€division€of€theÐ $ t Ðappreciation€of€the€Husbandððs€separate€IRAs.€€The€Court€of€Appeals€reasoned€that€Tenn.€Code€AnnÐ  ` Ððð€36„4„121(b)(1)(B)€provides€that€appreciation€in€a€retirement€benefit€is€marital€property€subject€toÐ ü L  Ðthe€trial€courtððs€equitable€division€and€Husbandððs€IRA€is€a€retirement€benefit€within€the€meaning€ofÐ è 8  Ðthat€statute.€€The€majority€also€held€that€the€equal€distribution€of€the€IRAsðð€appreciation€in€value€wasÐ Ô$  Ðequitable.€€Dissenting€in€part,€Judge€W.€Frank€Crawford€opined€that€Husbandððs€IRAs€should€beÐ À  Ðtreated€the€same€as€his€non„IRA€assets€because€they€were€entirely€funded€with€premarital€earnings.€Ð ¬ü  ÐFinally,€the€Court€of€Appeals€reversed€the€trial€courtððs€award€of€attorney€fees€to€the€Wife,€concludingÐ ˜è  Ðthat€the€equitable€division€of€the€marital€assets€was€sufficient€to€satisfy€her€attorneyððs€fees,€and€thatÐ „Ô  Ðthe€trial€court€improperly€considered€the€Husbandððs€litigation€strategy€when€making€the€award.€€ForÐ pÀ Ðthe€following€reasons,€we€affirm€in€part,€reverse€in€part,€and€remand€to€the€trial€court.Ð \¬ Ðò òó óÓ  ÓÌà @ àà @` àà @¸ àà @ àò òSTANDARD€OF€REVIEWó óÐ 4„ ÐÓ  ÓÌà  àThe€trial€courtððs€findings€regarding€questions€of€fact€are€presumed€to€be€correct€unless€theÐ  \ Ðevidence€preponderates€otherwise.€Tenn.€R.€App.€P.€13€(d).€Questions€of€law,€however,€are€reviewedÐ øH Ðòòde€novoóó€with€no€presumption€of€correctness.€€òòUnion€Carbide€Corp.€v.€Huddlestonóó,€854€S.W.2d€87,Ð ä4 Ð91€(Tenn.€1993).€€Mixed€questions€of€law€and€fact€are€reviewed€òòde€novoóó€with€no€presumption€ofÐ Ð  Ðcorrectness,€ð ðbut€.€.€.€this€Court€has€great€latitude€to€determine€whether€findings€as€to€mixedÐ ¼  Ðquestions€of€fact€and€law€made€by€the€trial€court€are€sustained€by€probative€evidence€on€appeal.ðð€Ð ¨ø ÐòòAaron€v.€Aaronóó,€909€S.W.2d€408,€410€(Tenn.€1995).Ð ”ä Ðò òÓ  ÓÌANALYSISÐ l¼ ÐÌA.€òòAppreciation€of€Husbandððs€Non„IRA€Assetsóó:ó óÐ D!” ÐÓ;>ÓÌà  àWe€begin€our€review€with€Wifeððs€assertion€that€the€Court€of€Appeals€erred€in€holding€thatÐ #l! Ðthe€appreciation€of€Husbandððs€non„IRA€assets€was€not€marital€property.€€Our€analysis€of€this€issueÐ $X" Ðnecessarily€begins€with€Tenn.€Code€Ann.€ðð€36„4„121(b)€which€provides€in€relevant€part€as€follows:Ð ô$D # ÐÒ°ÒÌà0  à(1)(A)€ð ðMarital€propertyðð€means€all€real€and€personal€property,€both€tangible€andÐ Ì&"% Ðintangible,€acquired€by€either€or€both€spouses€during€the€course€of€the€marriage€upÐ ¸'#& Ðto€the€date€of€the€final€divorce€hearing€and€owned€by€either€or€both€spouses€as€of€theÐ ¤(ô#' Ðdate€of€filing€of€a€complaint€for€divorce€.€.€.€and€including€any€property€to€which€aÐ )à$( Ðright€was€acquired€up€to€the€date€of€the€final€divorce€hearing,€and€valued€as€of€a€dateÐ |*Ì%) Ðas€near€as€reasonably€possible€to€the€final€divorce€hearing€date.Ðh+¸&*Ð Ð  Ðà0  à(B)€à0` Ð Ð àð ðMarital€propertyðð€includes€income€from,€and€any€increase€in€value€duringÐ ° Ðthe€marriage€of,€property€determined€to€be€separate€property€in€accordanceÐ œì Ðwith€subdivision€(b)(2)€if€each€party€substantially€contributed€to€itsÐ ˆØ Ðpreservation€and€appreciation€and€the€value€of€vested€pension,€retirement€orÐ tÄ Ðother€fringe€benefit€rights€accrued€during€the€period€of€the€marriage.Ð`°` Ð ` Ð  ÐÌÓ€ (Öé83 ÓØ! !ØÝ"‚3£"ÝÝ  Ýà  àÝ‚3£oEÝÔ2ÖéÔ(Ú  ÚCÚ  Ú)Ô3  Ôà0 ` àÝ  ÝAs€used€in€this€subsection,€ð ðsubstantial€contributionðð€may€include,€but€not€beÐ 8 ˆ Ðlimited€to,€the€direct€or€indirect€contribution€of€a€spouse€as€a€homemaker,Ð $ t Ðwage€earner,€parent€or€family€financial€manager,€together€with€such€otherÐ  ` Ðfactors€as€the€court€having€jurisdiction€thereof€may€determine.ðð݃3£oE¨EÝŒÐü L ` Ð ` Ð  ÐŒÝ  ÝÒ°4@ÒÌTenn.€Code€Ann.€ðð€36„4„121(b)(1)(A)„(C)€(1996).€€Ð Ô$  ÐÌà  àIn€contrast,€ð ðseparate€propertyðð€is€defined€as:Ð ¬ü  ÐÓ XÓà0  àÐ Ð Ð  Ðà0  à(A)€à0` Ð Ð àAll€real€and€personal€property€owned€by€a€spouse€before€marriage;Ð„Ô ` Ð ` Ð  Ðà0  àÐ Ð Ð  Ðà0  à(B)€à0` Ð Ð àProperty€acquired€in€exchange€for€property€acquired€before€the€marriage;Ð\¬` Ð ` Ð  Ðà0  àÐ Ð Ð  Ðà0  à(C)€à0` Ð Ð àIncome€from€and€appreciation€of€property€owned€by€a€spouse€before€marriageÐ 4„ Ðexcept€when€characterized€as€marital€property€under€subdivision€(b)(1);€andÐ p` Ð ` Ð  Ðà0  àÐ Ð Ð  Ðà0  à(D)€à0` Ð Ð àProperty€acquired€by€a€spouse€at€any€time€by€gift,€bequest,€devise,€or€descent.ÐøH` Ð ` Ð  ÐÓ XbHÓÌTenn.€Code€Ann.€ðð€36„4„121(b)(2)(A)„(D)€(1996).€€Ð Ð  Ðò òó óà  àÌà  àWife€contends€that€the€Court€of€Appeals€erred€in€holding€that€the€appreciation€in€HusbandððsÐ ¨ø Ðnon„IRA€assets€is€separate€property€because,€in€her€role€as€homemaker€during€the€marriage,€sheÐ ”ä Ðsubstantially€contributed€to€the€preservation€and€appreciation€of€the€Husbandððs€non„IRA€property.€Ð €Ð ÐIn€support€of€this€argument,€Wife€relies€upon€Tenn.€Code€Ann.€ðð€36„4„121(b)(1)(C)€(1996)€whichÐ l¼ Ðprovides€that€ð ðððsubstantial€contributionðð€may€include€.€.€.€the€direct€or€indirect€contribution€of€aÐ X ¨ Ðspouse€as€a€homemaker.ðð€€Husband€responds€that€the€Court€of€Appeals€decision€on€this€issue€isÐ D!” Ðcorrect€because€the€trial€court€made€a€factual€determination€that€the€appreciation€of€these€assets€wasÐ 0"€  Ðcompletely€market„driven,€and,€therefore,€Wifeððs€contributions€as€homemaker€did€not€substantiallyÐ #l! Ðcontribute€to€the€preservation€òòandóó€appreciation€of€these€assets.€€We€agree.€€Ð $X" ÐÌà  àÔ‡!XCaXX'XCaÔIn€€òòHarrison€v.€Harrisonóó,€this€Court€held€that€Tenn.€Code€Ann.€Ô#†'XCaXX!XCa;P#Ôðð€36„4„121(b)(1)(b)€Ô‡!XCaXX'XCaÔð ðdoes€notÐ à%0!$ Ðpermit€the€conclusion€that€òòanyóó€increase€in€value€[of€separate€property]€during€marriage€constitutesÐ Ì&"% Ðmarital€property.€The€increase€in€value€constitutes€marital€property€only€when€the€spouse€hasÐ ¸'#& Ðsubstantially€contributed€to€its€preservation€and€appreciation."€€912€S.W.2d€124,€127€(Tenn.Ð ¤(ô#' Ð1995)(emphasis€added).€€In€òòHarrisonóó,€the€Wife€argued€that€the€appreciation€of€the€HusbandððsÐ )à$( Ðundivided€one„half€interest€in€real€property€was€marital€property€because€she€substantiallyÐ |*Ì%) Ðcontributed€to€its€preservation€and€appreciation.€€During€the€marriage,€the€value€of€the€real€propertyÐ h+¸&* Ðin€question€appreciated€in€value€from€$7,000€to€$1,361,750.€€The€parties€agreed,€and€the€recordÐ ° Ðrevealed,€that€the€sole€cause€in€the€propertyððs€significant€appreciation€in€value€was€the€constructionÐ œì Ðof€an€interstate€highway€across€the€property.€€Although€Wife€established€that€she€assisted€in€the€careÐ ˆØ Ðof€cattle€on€the€property€and€that€payments€on€an€indebtedness€secured€by€a€deed€of€trust€on€theÐ tÄ Ðproperty€were€made€from€marital€funds,€this€Court€held€that€the€evidence€did€not€reveal€that€WifeÐ `° Ðòòsubstantially€contributedóó€to€the€preservation€and€appreciation€of€the€real€property,€and,€therefore,€theÐ L œ Ðappreciation€of€Husbandððs€undivided€one„half€interest€was€his€separate€property.Ð 8 ˆ ÐÌà  àÔ#†'XCaXX!XCaÙP#ÔÔ‡!XCaXX'XCaÔòòóóIn€the€case€at€hand,€the€trial€court€found€that€the€Wife€made€contributions€to€the€marriage€inÐ  ` Ðher€role€as€homemaker.€€The€trial€court€also€held€that€the€appreciation€of€the€Husbandððs€non„IRAÐ ü L  Ðassets€was€entirely€market„driven.€€Based€on€these€findings,€the€trial€court€reasoned€that€"the€non„Ð è 8  Ðmonetary€contribution€of€Mrs.€Langschmidt€in€this€case€equals€the€contribution€of€Mr.€LangschmidtÐ Ô$  Ðto€the€appreciation€of€the€subject€property."€€We€do€not€agree€with€the€trial€courtððs€conclusion.Ð À  ÐÌà  àAs€we€stated€in€òòHarrisonóó,€the€appreciation€of€Husband's€separate€property€during€the€marriageÐ ˜è  Ðmay€be€classified€as€martial€property€only€if€Wife€substantially€contributed€to€its€preservation€òòandóóÐ „Ô  Ðappreciation.€€òòóó912€S.W.2d€at€127.€€Although€it€is€clear€in€this€case€that€Wife€contributed€to€theÐ pÀ Ðmarriage€as€a€homemaker,€there€is€no€evidence€that€she€substantially€contributed€to€the€preservationÐ \¬ Ðand€appreciation€of€Husband's€non„IRA€accounts.€€To€the€contrary,€it€is€evident€that€appreciation€inÐ H˜ Ðthe€value€of€these€assets€was€entirely€market„driven.€€Further,€Ô#†'XCaXX!XCaQW#Ôalthough€it€is€certainly€clear€thatÐ 4„ ÐTennessee€courts€recognize€a€homemakerððs€contribution€when€making€a€determination€of€maritalÐ  p Ðproperty,€òòseeóó€òòóóTenn.€Ct.€App.€ðð€36„4„121(b)(1)(C);€€òòGragg€v.€Graggóó,€12€S.W.3d€412,€415€(Tenn.Ð  \ Ð2000),€in€the€spirit€of€òòHarrisonóó,€we€require€that€some€link€between€the€marital€efforts€of€a€spouse€andÐ øH Ðthe€appreciation€of€the€separate€property€must€be€established€before€the€separate€propertyððsÐ ä4 Ðappreciation€is€considered€marital€property.€€For€example,€appreciation€in€value€of€the€maritalÐ Ð  Ðresidence€(titled€separately€in€the€name€of€one€spouse€prior€to€and€during€the€marriage)€is€maritalÐ ¼  Ðproperty€once€it€is€shown€that€the€other€spouse€substantially€contributed€to€the€homeððs€preservationÐ ¨ø Ðand€appreciation€as€a€result€of€efforts€made€as€a€homemaker€or€payment€of€the€mortgage€from€a€jointÐ ”ä Ðmarital€checking€account,€or€other€such€contributions.€€Such€a€result,€however,€would€not€be€the€caseÐ €Ð Ðif€a€spouseððs€separately„owned€rental€property€in€another€state€appreciated€in€value€during€theÐ l¼ Ðmarriage€absent€a€showing€that€the€other€spouse€substantially€contributed€to€the€investmentÐ X ¨ Ðpropertyððs€preservation€and€appreciation€in€value€during€the€marriage.€€òòSeeóó€òòCohen€v.€Cohenóó,€937Ð D!” ÐS.W.2d€823€(Tenn.€1996)(holding€that€the€increase€in€equity€of€husbandððs€separate€property€wasÐ 0"€  Ðmarital€property€when€payments€on€the€mortgage€were€made€from€the€partiesðð€joint€checking€accountÐ #l! Ðfunded€by€both€partiesðð€salaries).€€Because€the€appreciation€of€Husbandððs€non„IRA€assets€wasÐ $X" Ðentirely€market€driven,€and€because€we€find€no€evidence€that€Wife€substantially€contributed€to€theÐ ô$D # Ðpreservation€and€appreciation€of€these€assets,€we€affirm€the€decision€of€the€Court€of€Appeals,€holdingÐ à%0!$ Ðthat€the€appreciation€of€Husbandððs€non„IRA€assets€are€his€separate€property.€Ð Ì&"% ÐÓ  Óòòóóò òÌB.€€òòCommingling€of€Non„IRA€Assetsóóó óÐ ¤(ô#' ÐÓGeÓÌà  àThe€trial€court€found€that€the€entire€appreciation€in€the€Husbandððs€non„IRA€assets€was€maritalÐ |*Ì%) Ðproperty,€and€therefore€did€not€rule€on€the€issue€of€commingling.€€Wife€again€raised€this€issue€beforeÐ h+¸&* Ðthe€Court€of€Appeals,€and€we€assume€that,€in€concluding€that€the€appreciation€in€Husbandððs€non„IRAÐ ° Ðassets€was€separate€property,€the€Court€of€Appeals€rejected€Wifeððs€argument€that€HusbandÐ œì Ðcommingled€his€marital€earnings€with€his€separate€non„IRA€investment€accounts.€€Wife€urges€thisÐ ˆØ ÐCourt€to€reverse€the€Court€of€Appealsððs€implicit€holding€and€find€that€the€non„IRA€assets€are€maritalÐ tÄ Ðproperty€as€a€result€of€commingling.Ð `° ÐÌà  àIn€addition€to€the€provisions€of€Tenn.€Code€Ann.€ðð€36„4„121(b)(1)(b),€courts€in€TennesseeÐ 8 ˆ Ðhave€recognized€two€methods€by€which€separate€property€may€be€converted€into€marital€property:Ð $ t Ðcommingling€and€transmutation.€€Although€this€Court€previously€has€not€addressed€comminglingÐ  ` Ðand€transmutation,€several€opinions€of€the€Court€of€Appeals€have€explained€the€concepts€as€follows:Ð ü L  ÐÓ XÓÌà0  à[S]eparate€property€becomes€marital€property€[by€commingling]€if€inextricablyÐ Ô$  Ðmingled€with€marital€property€or€with€the€separate€property€of€the€other€spouse.€€IfÐ À  Ðthe€separate€property€continues€to€be€segregated€or€can€be€traced€into€its€product,Ð ¬ü  Ðcommingling€does€not€occur.€.€.€.€[Transmutation]€occurs€when€separate€property€isÐ ˜è  Ðtreated€in€such€a€way€as€to€give€evidence€of€an€intention€that€it€become€maritalÐ „Ô  Ðproperty.€.€.€.€The€rationale€underlying€these€doctrines€is€that€dealing€with€propertyÐ pÀ Ðin€these€ways€creates€a€rebuttable€presumption€of€a€gift€to€the€marital€estate.€€ThisÐ \¬ Ðpresumption€is€based€also€upon€the€provision€in€many€marital€property€statutes€thatÐ H˜ Ðproperty€acquired€during€the€marriage€is€presumed€to€be€marital.€€The€presumptionÐ 4„ Ðcan€be€rebutted€by€evidence€of€circumstances€or€communications€clearly€indicatingÐ  p Ðan€intent€that€the€property€remain€separate.Ð \Ð Ð  ÐÓ X˜jÓÌ2€Homer€H.€Clark,€òòThe€Law€of€Domestic€Relations€in€the€United€Statesóó€ðð€16.2€at€185€(2d€ed.€1987));Ð ä4 ÐòòLewis€v.€Francesóó,€No.€M1998„00946„COA„R3„CV,€2001€Tenn.€App.€LEXIS€140,€at€*24„25€(Tenn.Ð Ð  ÐCt.€App.€March€7,€2001),€òòperm.óó€òòapp.óó€òòdeniedóó€(Tenn.€Oct.€8,€2001);€òòSartain€v.€Sartainóó,€03A01„9707„Ð ¼  ÐCH„00297,€1998€Tenn.€App.€LEXIS€722,€at€*9€(Tenn.€Ct.€App.€Oct.€29,€1998);€òòHofer€v.€Hoferóó,€No.Ð ¨ø Ð02A01„9510„CH„00210,€1997€Tenn.€App.€LEXIS€74,€at€*8€(Tenn.€Ct.€App.€February€3,€1997);òòóó€òòPopeÐ ”ä Ðv.€Popeóó,€No.€88„58„II,€1988€Tenn.€App.€LEXIS€449,€at€*7„8€(Tenn.€Ct.€App.€July€20,€1988)òòóó.Ð €Ð ÐÌà  àIn€arguing€that€the€defendantððs€non„IRA€property€should€be€classified€as€marital€propertyÐ X ¨ Ðbecause€these€assets€were€commingled€with€marital€funds,€the€plaintiff€relies€on€the€unpublished€caseÐ D!” Ðof€òòHofer€v.€Hoferóó,€No.€02A01„9510„CH„00210,€1997€Tenn.€App.€LEXIS€74,€at€*1€(Tenn.€Ct.€App.Ð 0"€  ÐFebruary€3,€1997).€€The€court€in€òòHoferóó€applied€the€above€definition€of€commingling€and€found€thatÐ #l! Ðthe€Husbandððs€separate€investment€accounts€became€marital€property€because€he€deposited€$200,000Ð $X" Ðof€his€marital€income€into€these€investment€accounts€and€withdrew€nearly€$180,000€from€theseÐ ô$D # Ðaccounts€for€the€benefit€of€both€spouses.€€Wife€argues€that€the€facts€of€this€case€are€indistinguishableÐ à%0!$ Ðfrom€òòHoferóó.Ð Ì&"% ÐÌà  àThe€record€in€this€case€reveals€that€during€the€partiesðð€marriage,€the€defendant€made€threeÐ ¤(ô#' Ðdeposits€of€earnings€distributions€from€his€employment€into€his€separate€NBC€Bank€money€marketÐ )à$( Ðaccount.€€At€trial,€Husband€testified€that€soon€after€each€of€these€deposits€were€made,€amountsÐ |*Ì%) Ðequivalent€to€these€deposits€were€transferred€from€his€money€market€account€into€the€joint€maritalÐ h+¸&* Ðchecking€account€or€were€withdrawn€and€used€to€pay€marital€debts.€€The€record€establishesÐ ° ÐHusbandððs€earnings€were€generally€deposited€in€the€joint€checking€account,€from€which€Wife€wouldÐ œì Ðpay€marital€bills€and€expenses.€€Both€parties€testified€that€their€monthly€expenses€often€exceededÐ ˆØ ÐHusbandððs€monthly€income.€€On€such€occasions,€Husband€would€use€his€separate€assets€to€cover€theÐ tÄ Ðshortage.€€Although€Husband€testified€that€after€these€three€deposits€were€made,€funds€wereÐ `° Ðtransferred€out€of€his€money€market€account€to€pay€marital€expenses,€the€record€fails€to€clearlyÐ L œ Ðsubstantiate€this€claim.€€The€withdrawals€from€the€money€market€accounts€soon€after€these€threeÐ 8 ˆ Ðdeposits€were€made€indicate€they€were€for€multiple€purposes,€and€do€not€clearly€indicate€thatÐ $ t ÐHusband€transferred€funds€immediately€from€the€money€market€account€to€the€partiesðð€joint€checkingÐ  ` Ðaccount.€€On€remand,€we€direct€the€trial€court€to€consider€the€issue€of€Husbandððs€commingling€ofÐ ü L  Ðearnings€from€his€law€firm€with€his€separate€money€market€account€and€determine€whether€hisÐ è 8  Ðmarital€earnings€became€òòinextricably€mingledóó€with€the€remaining€funds€in€the€money€marketÐ Ô$  Ðaccount.€€The€situation€in€this€case€is€different€from€the€typical€commingling€situation€where€aÐ À  Ðspouse€is€accused€of€commingling€separate€funds€in€a€joint€checking€account€and€using€separateÐ ¬ü  Ðfunds€for€a€marital€purpose,€thus€converting€those€funds€to€marital€property.€€However,€if€the€trialÐ ˜è  Ðcourt€finds€that€Husband€commingled€his€marital€income€with€his€separate€account,€then€the€entireÐ „Ô  Ðvalue€of€the€money€market€account€and€the€entire€value€of€assets€purchased€or€transactions€fundedÐ pÀ Ðfrom€the€money€market€account€after€the€first€deposit€of€marital€earnings€would€also€be€maritalÐ \¬ Ðproperty.Ô_Ô׃×Ý ƒ#ÃÝòòÚ  Ú1Ú  ÚóóÝ  Ý×  ×Ô_Ô€€If,€however,€the€trial€court€finds€that€Husband€did€not€commingle€his€marital€earningsÐ H˜ Ðwith€his€money€market€funds,€then€the€money€market€account€and€any€purchases€of€assets€fromÐ 4„ Ðmoney€market€funds€are€Husbandððs€separate€property.Ð  p ÐÓ  Óòòóóò òÌC.€€òòHusbandððs€IRA€Assets€and€401(k)€Rolloveróóó óÐ øH ÐÓ2ÓÌà  àHusband€contends€that€the€trial€court€and€the€Court€of€Appeals€erred€in€finding€that€theÐ Ð  Ðincrease€in€value€of€his€IRA€assets€was€marital€property.€€Husband€urges€this€Court€to€hold€that€hisÐ ¼  ÐIRAs€are€not€marital€property€by€definition€under€Tenn.€Code€Ann.€ðð€36„4„121€(b)(1)(B)€(1996)Ð ¨ø Ðbecause€his€IRAs€are€notò òó ó€ð ðvested€pension,€retirement€or€other€fringe€benefit€rightsò òó ó.ðð€€Husband€arguesÐ ”ä Ðthat,€since€his€IRAs€were€funded€with€premarital€earnings€(with€the€exception€of€the€value€of€hisÐ €Ð Ð401(k)€rollover),€these€IRAs€should€be€treated€more€like€separate€savings€accounts€existing€beforeÐ l¼ Ðthe€marriage€and€therefore€be€considered€separate€property.€€Wife€responds€that,€by€definition,€IRAsÐ X ¨ Ðare€retirement€benefits,€and€as€such,€theò òó ó€increase€in€valueò ò€ó óof€Husbandððs€IRAs€during€the€marriageÐ D!” Ðrepresents€accrued€retirement€benefits€and,€therefore,ò ò€ó óis€marital€property€under€ðð€36„4„121€(b)(1)(B)ò òó ó.€Ð 4"„  ÐIf,€however,€this€Court€concludes€that€the€ò òó óincrease€in€value€of€Husbandððs€IRAs€are€not€accruedò òÐ $#t! Ðó óretirement€benefits€ò òó óduring€the€marriage€under€the€statute,€then€Wife€argues€that€she€substantiallyÐ $`" Ðcontributed€to€the€preservation€and€appreciation€of€Husbandððs€IRAs,€thereby€making€anyÐ ü$L # Ðappreciation€in€the€value€ofò òó ó€these€assets€marital€property.Ð è%8!$ Ðâ âÐ Ô&$"% Ðà  àWe€begin€our€analysis€of€this€issue€by€reviewing€prior€decisions€of€this€Court€interpretingÐ ° ÐTenn.€Code€Ann.€ðð€36„4„121€(b)(1)(B).׃%×Ý ƒ#ÃÝòòÚ  Ú2Ú  ÚóóÝ  Ý×  ×€€Retirement€benefits€accrued€during€the€marriage€clearly€areÐ œì Ðâ âmarital€property€under€Tennessee€law.€€òòSeeóó€Tenn.€Code€Ann.€ðð€36„4„121€(b)(1)(B);€òòGragg€v.€Graggóó,Ð ˆØ Ð12€S.W.3d€412€(Tenn.€2000);€òòCohen€v.€Cohenóó,€937€S.W.2d€823€(Tenn.€1996)òòóó.€€While€the€issue€ofÐ tÄ Ðwhether€a€premarital€IRA€is€a€retirement€benefit€under€Tenn.€Code€Ann.€ðð€36„4„121(b)(1)(B)€is€oneÐ `° Ðof€first€impression€before€this€Court,€several€unreported€opinions€of€the€Court€of€Appeals€have€heldÐ L œ Ðthat€appreciation€of€separate€IRA€assets€during€the€marriage€is€marital€property€because€IRAs€areÐ 8 ˆ Ðretirement€benefits€by€definition.€òòMcKee€v.€McKeeóó,€No.€M1997„00204„COA„R3„CV,€2000€Tenn.Ð $ t ÐApp.€LEXIS€328,€at€*15„16€(Tenn.€Ct.€App.€May€23,€2000)(holding€that€appreciation€in€IRA€fundedÐ  ` Ðwith€premarital€assets€is€marital€property);€òòMahler€v.€Mahleróó,€No.€01A01„9507„CH„00303,€1997Ð ü L  ÐTenn.€App.€LEXIS€261,€at€*11€(Tenn.€Ct.€App.€April€18,€1997);€òòMayfield€v.€Mayfieldóó,€No.€10A01„Ð è 8  Ð9611„CV„00501,€1998€Tenn.€App.€LEXIS€304,€at€*12„13€(Tenn.€Ct.€App.€April€30,€1997).òòò òóóÐ Ô$  ÐÌà  àó óWe€find,€however,€thatò òó ó€Husbandððs€premarital€IRAs€are€not€retirement€benefits€under€Tenn.Ð ¬ü  ÐCode€Ann.€ðð€36„4„121(b)(1)(B).ò òó ó€€Prior€decisions€of€this€Court€support€ò òó óthis€conclusion.€€In€òòCohenò òóóó ó,Ð ˜è  Ðthis€Court€held€that€unvested€pension€benefits€accrued€during€the€marriage€are€marital€property,€evenÐ „Ô  Ðthough€the€statute€only€expressly€designated€accrued€ð ðvestedðð€pension€benefits€to€be€maritalÐ pÀ Ðproperty.€€In€so€holding,€we€noted€that€Ð \¬ ÐÌÒ°Òà0  à[t]o€the€extent€earned€during€the€marriage,€the€benefits€represent€compensation€forÐ 4„ Ðmarital€effort€and€are€substitutes€for€current€earnings€which€would€have€increased€theÐ  p Ðmarital€standard€of€living€or€would€have€been€converted€into€other€assets€divisibleÐ  \ Ðat€dissolution.€.€.€.€[R]etirement€benefits€have€been€described€as€part€of€theÐ øH Ðconsideration€earned€by€an€employee,€[]€and€as€a€form€of€deferred€compensationÐ ä4 Ðprovided€by€the€employer€for€work€already€performed.ÐÐ Ð Ð  ÐÒ°<ÒòòÌCohenóó,€937€S.W.2d€at€828„29€(citations€omitted).€€Unlike€the€accrual€of€vested€or€unvested€pensionÐ ¨ø Ðduring€the€marriage,€Husbandððs€IRAs€in€this€case€do€not€represent€deferred€compensation€during€theÐ ”ä Ðmarriage,€but€were€funded€with€premarital€assets.€€In€òòGraggò òóóó ó,€this€Court€held€that€disability€benefitsÐ €Ð Ðdo€not€represent€deferred€compensation€earned€during€the€marriage,€but€ð ðreplace€income€which€isÐ l¼ Ðlost€before€retirement,ðð€and€therefore,€were€not€marital€property€absent€a€showing€ð ðthat€a€portion€ofÐ X ¨ Ða€spouseððs€ððdisability€benefitsðð€is€actually€representative€of€retirement€benefits.ðð€€òòGraggóó,€12€S.W.3dÐ D!” Ðat€418.€€We€noted€that€ð ð[s]ince€the€future€income€of€each€spouse€is€not€classified€as€marital€property,Ð 0"€  Ðdisability€benefits€which€replace€future€income€should€not€be€classified€as€marital€property.ðð€€òòId.óó€Ð #l! ÐSimilarly,€assets€owned€by€a€spouse€before€marriage€are€not€marital€property.€€òòSeeóó€Tenn.€Code€Ann.Ð $X" Ððð€36„4„121(b)(2)(a).€€Since€Husbandððs€IRAs€do€not€represent€deferred€marital€compensation,€butÐ ô$D # Ðwere€fundedò òó ó€with€premarital€earnings€(except€for€the€value€of€the€401(k)€rollover),€we€conclude€thatÐ à%0!$ Ðò òó óHusbandððs€premarital€IRAsò òó óò òó ó€are€not€retirement€benefits€under€Tenn.€Code€Ann.€ðð€36„4„121(b)(1)(B).Ð Ì&"% ÐÐ ¸'#& Ðà  àHaving€concludedò òó ó€thatò òó ó€Husbandððs€IRAs€are€not€retirement€benefits,€we€must€now€considerÐ ° Ðwhether€these€IRAs€are€the€Husbandððs€separate€property.€€With€exception€of€the€401(k)€assets€in€thisÐ œì Ðcase,€because€it€was€established€that€the€Husband€owned€these€IRAs€before€the€marriage,€they€areÐ ˆØ Ðthe€Husbandððs€separate€property€under€Tenn.€Code€Ann.€ðð€36„4„121(b)(2)(A).€€Appreciation€in€valueÐ tÄ Ðof€the€IRAs€during€the€marriage€may€be€classified€as€€marital€property,€however,€if€both€partiesÐ `° Ðð ðsubstantially€contributed€to€[the€IRAsððò òó ó]€preservation€and€appreciation.ðð€€Tenn.€Code€Ann.€ðð€36„4„Ð L œ Ð121(b)(1)(B),€„121(b)(2)(C).€€Although€the€trial€court€found€the€appreciation€of€the€non„IRA€assetsÐ 8 ˆ Ðto€be€entirely€market„driven,€no€such€finding€was€made€with€regard€to€the€IRA€assets.€€Once€again,Ð $ t Ðwhile€the€trial€court€found€that€Wife€contributed€to€the€marriage€as€a€whole,€the€evidence€does€notÐ  ` Ðsupport€Wifeððs€contention€that€she€substantially€contributed€to€the€preservation€and€appreciation€ofÐ ü L  Ðthe€Husbandððs€IRA€assets.€€Therefore,€because€ò òó óHusbandððs€IRAs€in€this€case€are€not€retirementÐ è 8  Ðbenefits€ò òó óunder€ðð€36„4„121(b)(1)(B),€and€because€the€record€does€not€establish€that€Wife€substantiallyÐ Ô$  Ðcontributed€to€the€preservation€and€appreciation€of€Husbandððs€separate€IRA€assets,€we€conclude€thatÐ À  Ðthese€IRA€assets,€including€their€appreciation€during€the€marriage,€are€Husbandððs€separate€propertyÐ ¬ü  Ðunder€sections€36„4„121(b)(2)(A)€and€36„4„121(b)(1)(B).ò òÐ ˜è  Ðó óÌà  àNonetheless,€Husband€concedes€that€the€value€of€a€rollover€from€his€employerððs€401(k)€planÐ pÀ Ðinto€his€Raymond€James€IRA€made€soon€after€the€partiesðð€separation€is€marital€property,€as€itÐ \¬ Ðconsists€of€tax„deferred€contributions€from€earnings€during€the€marriage.€€The€record€reveals€thatÐ H˜ ÐHusband€contributed€$67,301.30€to€his€law€firmððs€retirement€account€during€the€marriage.€€WeÐ 4„ Ðremand€to€the€trial€court€to€determine€the€value€of€the€Husbandððs€401(k)€assets€at€the€time€of€theÐ  p Ðdivorce.€€The€trial€court€is€to€consider€the€$67,301.30€in€marital€contributions€to€the€401(k)€plan€asÐ  \ Ðwell€as€its€continued€appreciation€after€the€roll„over€into€his€Raymond€James€IRA.Ð øH Ðò òòòóóÓ  ÓÌD.€€òòEquitable€Distribution€of€Marital€Assets,€Rehabilitative€Alimony€Ð Ð  Ðand€Attorneyððs€Fees€Awardóóó óÐ ¼  ÐÓ6£ÓÌà  àÔ_ÔAsÔ_Ô€a€result€of€our€holding€that€neither€the€appreciation€on€the€non„IRA€assets€nor€the€IRAÐ ”ä Ðassets€are€marital€property,€it€is€necessary€to€remand€this€case€to€the€trial€court€to€determine€whetherÐ €Ð Ðthe€division€of€marital€property€is€equitable€in€light€of€Tenn.€Code€Ann.€ðð€36„4„121(c).€€In€addition,Ð l¼ Ðbecause€the€trial€court€considered€its€sizeable€distribution€of€marital€assets€in€determining€thatÐ X ¨ Ðrehabilitative€alimony€was€not€appropriate€in€this€case,€the€trial€court€should€consider€on€remandÐ D!” Ðwhether€rehabilitative€alimony€is€proper€in€light€of€the€factors€listed€in€Tenn.€Code€Ann.€ðð€36„5„Ð 0"€  Ð101(d)(1).€€Our€decision€to€remand,€however,€should€not€be€read€as€expressing€an€opinion€as€toÐ #l! Ðwhether€Wife€is€entitled€to€rehabilitative€alimony€in€this€Ô_Ôcase.Ô_ÔÐ $X" ÐÌà  àThe€factors€listed€in€section€36„5„101(d)(1)€are€also€to€be€considered€in€the€trial€courtððs€awardÐ à%0!$ Ðof€attorneyððs€fees.€€Such€an€award€is€within€the€wide€discretion€of€the€trial€court,€and€will€not€beÐ Ì&"% Ðdisturbed€unless€there€is€clear€evidence€that€the€trial€court€has€abused€its€discretion.€€òòFox€v.€Foxóó,€657Ð ¸'#& ÐS.W.2d€747,€749€(Tenn.€1983);€òòAaron€v.€Aaronóó,€909€S.W.2d€408,€411€(Tenn.€1995)òòóó.€€The€award€ofÐ ¤(ô#' Ðattorneyððs€fees€ð ðis€conditioned€upon€a€lack€of€resources€to€prosecute€or€defend€a€suit€in€good€faith.Ð )à$( Ð.€.€.€If€a€spouse€does€not€have€separate€property€of€her€own€which€is€adequate€to€defray€the€expensesÐ |*Ì%) Ðof€the€suit,€certainly€she€should€not€be€denied€access€to€the€courts€because€she€is€unable€to€procureÐ h+¸&* Ðcounsel.ðð€òòFoxóó,€657€S.W.2d€at€749.€€The€Court€of€Appeals€reversed€the€trial€courtððs€award€ofÐ ° Ðattorneyððs€fees€to€the€wife,€holding€that€the€award€of€one„half€of€the€appreciation€of€the€husbandððsÐ œì ÐIRA€assets€provided€Wife€with€assets€sufficient€to€pay€for€her€legal€costs.€€Further,€the€Court€ofÐ ˆØ ÐAppeals€held€that€the€trial€court€improperly€considered€the€husbandððs€zealous€argument€that€his€IRAÐ tÄ Ðassets€were€not€marital€property€in€determining€an€award€of€attorneyððs€fees€to€the€wife.€€Because€weÐ `° Ðreverse€the€Court€of€Appealsðð€decision€with€respect€to€the€IRA€assets€(excluding€Husbandððs€401(k)Ð L œ Ðrollover),€and€Ô_ÔbecauseÔ_Ô€we€agree€that€the€trial€court€improperly€considered€Husbandððs€position€withÐ 8 ˆ Ðrespect€to€his€Ô_ÔIRAs,Ô_Ô€we€hereby€remand€to€the€trial€court€for€determination€of€whether€an€award€ofÐ $ t Ðattorneyððs€fees€to€Wife€is€appropriate.Ð  ` Ðò òÓ  ÓÌCONCLUSIONó óÐ è 8  ÐÓ¯ÓÌà  àWe€affirm€that€part€of€the€decision€of€the€Court€of€Appeals€holding€that€the€appreciation€ofÐ À  ÐHusbandððs€separate€non„IRA€assets€is€separate€property€not€subject€to€equitable€distribution.€€WeÐ ¬ü  Ðreverse€that€part€of€the€decision€of€the€Court€of€Appeals€holding€that€Husbandððs€€IRA€is€maritalÐ ˜è  Ðproperty.€€We€conclude€that€when€an€IRA€is€funded€entirely€with€separate€premarital€earnings,€theÐ „Ô  ÐIRA€is€separate€property.€€Appreciation€on€this€separate€property€is€subject€to€equitable€distributionÐ pÀ Ðonly€if€the€other€spouse€ð ðsubstantially€contributesðð€to€the€preservation€and€appreciation€of€the€IRAÐ \¬ Ðin€accordance€with€Tenn.€Code€Ann.€ðð€36„4„121(b)(1)(B).€€The€judgment€of€the€Court€of€AppealsÐ H˜ Ðtherefore€is€affirmed€in€part€and€reversed€in€part.€€This€case€is€remanded€to€the€trial€court€toÐ 4„ Ðdetermine€(1)€whether€the€husband€commingled€his€marital€earnings€with€his€separate€money€marketÐ  p Ðaccount,€thus€converting€a€portion€of€his€separate€property€into€marital€property;€(2)€the€value€andÐ  \ Ðappreciation€of€Husbandððs€401(k)€rollover€into€the€Raymond€James€IRA;€(3)€the€equitable€divisionÐ øH Ðof€marital€property;€(4)€the€appropriateness€of€rehabilitative€alimony;€and€(5)€the€propriety€of€anÐ ä4 Ðaward€of€attorneyððs€fees.€€Costs€on€appeal€are€taxed€to€Wife.Ð Ð  ÐÔ#†'¼ý»X'XCaŠ#ÔÌÌÌÌÓ  ÓÔ‡'XCaX»'¼ýÔà  àà ` àà ¸ àà  àà0 h àà À à_____________________________________€Ð Th(#h(# Ðà  àà ` àà ¸ àà  àà h àà À àFRANK€F.€DROWOTA,€III,€CHIEF€JUSTICEÔ#†'¼ý»X'XCa ¶#Ô