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Distribution Type
Equitable Distribution
Division Standard
Equitable — judge decides
Income Adjustment
Equitable

Methodology

Equitable distribution

New York's DRL §236(B)(5)(d) enumerates sixteen factors for equitable distribution, including the parties' income and property at the marriage and at commencement; the duration of the marriage and the parties' age and health; a custodial parent's need for the marital residence; loss of inheritance and pension rights; loss of health insurance benefits; maintenance awards; contributions to marital property, including services as a spouse, parent, wage earner, and homemaker; the liquid or non-liquid character of the property; probable future financial circumstances; business-valuation difficulty and the desirability of retaining an asset intact; tax consequences; wasteful dissipation; transfers made in contemplation of the action; domestic violence (added 2020); the best interest of a companion animal; and any other just and proper factor. There is no statutory presumption of equal division — property is distributed equitably “considering the circumstances of the case and of the respective parties.”

Division Factors

The following factors are commonly evaluated under New York law:

  1. Income and property of each party at the time of marriage and at the time of the commencement of the action (DRL §236(B)(5)(d)(1))
  2. Duration of the marriage and the age and health of both parties (§236(B)(5)(d)(2))
  3. Need of a custodial parent to occupy or own the marital residence and to use or own its household effects (§236(B)(5)(d)(3))
  4. Loss of inheritance and pension rights upon dissolution of the marriage (§236(B)(5)(d)(4))
  5. Loss of health insurance benefits upon dissolution of the marriage (§236(B)(5)(d)(5))
  6. Any award of maintenance (§236(B)(5)(d)(6))
  7. Any equitable claim to, interest in, or direct or indirect contribution made to the acquisition of marital property, including joint efforts or expenditures and contributions and services as a spouse, parent, wage earner, and homemaker, and to the career or career potential of the other party (§236(B)(5)(d)(7))
  8. Liquid or non-liquid character of all marital property (§236(B)(5)(d)(8))
  9. Probable future financial circumstances of each party (§236(B)(5)(d)(9))
  10. Impossibility or difficulty of evaluating any component asset or any interest in a business, corporation, or profession, and the economic desirability of retaining such asset or interest intact and free from any claim or interference by the other party (§236(B)(5)(d)(10))
  11. Tax consequences to each party (§236(B)(5)(d)(11))
  12. Wasteful dissipation of assets by either spouse (§236(B)(5)(d)(12))
  13. Any transfer or encumbrance made in contemplation of a matrimonial action without fair consideration (§236(B)(5)(d)(13))
  14. Whether either party has committed an act or acts of domestic violence against the other party, and the nature, extent, duration, and impact of such act or acts (§236(B)(5)(d)(14), added 2020)
  15. In awarding the possession of a companion animal, the best interest of such animal (§236(B)(5)(d)(15))
  16. Any other factor which the court shall expressly find to be just and proper (§236(B)(5)(d)(16))

Statute / Authority

Citation: N.Y. Dom. Rel. Law §236(B)

Source: https://www.nysenate.gov/legislation/laws/DOM

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Citation
N.Y. Dom. Rel. Law §236(B)
Source URL
https://www.nysenate.gov/legislation/laws/DOM
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Reference Library

New York Property Division

New York Domestic Relations Law §236(B)(5)(d) distributes marital property equitably under sixteen enumerated factors — spanning the parties' finances at marriage and at commencement, duration, age and health, the custodial parent's housing needs, lost inheritance, pension, and health-insurance rights, maintenance, contributions including homemaking, liquidity, future circumstances, business valuation, taxes, dissipation, pre-action transfers, domestic violence (added 2020), companion animals, and a catch-all. New York case law rejects any presumption of a 50/50 split; equal division in long marriages is common practice, not a statutory rule.

Citation: N.Y. Dom. Rel. Law §236(B)

Source: https://www.nysenate.gov/legislation/laws/DOM

Last updated: 2026-07-23T00:37:19.764801