Florida Equitable Distribution: Fla. Stat. § 61.075 Explained (2026)

By Nadia Pazos, Family Law Attorney, Pazos Law Group · Updated May 2026  ·  ← All blog posts

Fla. Stat. § 61.075 is the Florida statute that governs how marital property is divided in a divorce. Florida is an equitable distribution state — meaning the court divides marital assets fairly, with a presumption of equal distribution that can be adjusted based on 10 statutory factors. This guide explains how the statute classifies property, what factors the court considers, how specific assets like businesses and retirement accounts are treated, and how the valuation date works.

What Does Fla. Stat. § 61.075 Govern?

Fla. Stat. § 61.075 is the central property-division statute in Florida divorce. It defines what counts as marital and non-marital property, sets the framework the court must follow in dividing the marital estate, lists the 10 factors the court considers when adjusting from the presumption of equal distribution, and governs special situations including the marital home, dissipation of assets, and the valuation date.

What Is the Difference Between Marital and Non-Marital Property?

What counts as marital property?

Under § 61.075(6)(a), marital property includes:

• Assets acquired during the marriage by either spouse, individually or jointly
• Real and personal property acquired with marital funds, regardless of title
• The enhancement in value and appreciation of non-marital assets resulting from marital effort or marital funds
• Interspousal gifts made during the marriage
• Vested and non-vested benefits, rights, and funds accrued during the marriage in retirement, pension, profit-sharing, annuity, deferred compensation, and insurance plans

What counts as non-marital property?

Under § 61.075(6)(b), non-marital property includes:

• Assets acquired before the marriage, plus any assets exchanged for such pre-marital assets
• Assets acquired separately by either spouse by non-interspousal gift, bequest, devise, or descent (including most inheritances), provided they were kept separate from marital funds
• Income derived from non-marital assets during the marriage, unless the income was treated as a marital asset by the parties
• Assets excluded from marital assets by valid written agreement (prenuptial or postnuptial agreement)
• Liabilities incurred by forgery or unauthorized signature

What happens when non-marital property is commingled?

The most common mistake in Florida property classification is commingling — mixing non-marital funds with marital funds in a way that makes tracing impossible. A pre-marital savings account deposited into a joint marital account, then used for household expenses over many years, may lose its non-marital character. Florida appellate courts have generally required clear and convincing tracing to preserve non-marital character once commingling has occurred. See, e.g., Belmont v. Belmont, 761 So. 2d 406 (Fla. 2d DCA 2000).

What Are the 10 Statutory Factors Under § 61.075(1)?

The court begins with the presumption that equal distribution is equitable, but may adjust based on these 10 factors:

1. The contribution of each spouse to the marriage, including contributions to the care and education of the children and services as homemaker.
2. The economic circumstances of the parties.
3. The duration of the marriage.
4. Any interruption of personal careers or educational opportunities of either spouse.
5. The contribution of one spouse to the personal career or educational opportunity of the other spouse.
6. The desirability of retaining any asset, including an interest in a business, corporation, or professional practice, intact and free from any claim or interference by the other party.
7. The contribution of each spouse to the acquisition, enhancement, and production of income or the improvement of, or the incurring of liabilities to, both the marital assets and the non-marital assets of the parties.
8. The desirability of retaining the marital home as a residence for any dependent child of the marriage, or any other party, when it would be equitable to do so, when it is in the best interest of the child or that party, and when it is financially feasible for the parties to maintain the residence until the child is emancipated or until exclusive possession is otherwise terminated by a court of competent jurisdiction.
9. The intentional dissipation, waste, depletion, or destruction of marital assets after the filing of the petition or within 2 years prior to the filing of the petition.
10. Any other factors necessary to do equity and justice between the parties.

The court must make specific written findings on the relevant factors when ordering an unequal distribution. Failure to do so is reversible error. See, e.g., Williamson v. Williamson, 64 So. 3d 142 (Fla. 1st DCA 2011).

What Valuation Date Does the Court Use?

Under § 61.075(7), the cut-off date for determining whether an asset or liability is marital is the earliest of (a) the date the parties enter into a valid separation agreement, (b) such other date as may be expressly established by such agreement, or (c) the date of filing of the petition for dissolution of marriage.

The valuation date — the date on which marital assets are valued for division — is set separately by the court and may differ from the cut-off date. Florida courts have broad discretion to select valuation dates that are just and equitable, including the date of filing, the date of trial, or in some cases an alternative date such as the date a business was sold. Different assets in the same case may be valued on different dates.

How Is a Business Interest Divided Under § 61.075?

A closely-held business owned during the marriage is marital property subject to division. Florida courts require valuation by a qualified business appraiser, typically applying one or more of three approaches under AICPA Statement on Standards for Valuation Services No. 1:

• Income approach — capitalizing earnings or discounting future cash flows
• Market approach — comparison to sales of similar businesses
• Asset approach — net asset value

Florida law distinguishes personal goodwill (non-marital) from enterprise goodwill (marital) under Thompson v. Thompson, 576 So. 2d 267 (Fla. 1991). Personal goodwill is value tied to the individual professional's reputation, skill, and personal client relationships — this stays with the owning spouse and is not divisible. Enterprise goodwill is value that exists independent of the individual owner — brand reputation, customer lists, contracts, systems — and is marital.

Typical division mechanisms: the operating spouse buys out the non-operating spouse using other marital assets, or the business is sold and proceeds divided. Forced sales are disfavored where the business is the operating spouse's primary income source.

How Are Retirement Accounts Divided Under § 61.075?

The marital portion of retirement accounts is divisible. Pre-marital balances are generally non-marital, though appreciation on those balances during the marriage may be marital if marital effort contributed.

Which plans require a QDRO?

401(k), 403(b), pension, and other ERISA-qualified plans are divided by a Qualified Domestic Relations Order (QDRO) under ERISA § 206(d)(3) and IRC § 414(p). The QDRO is a separate court order specifying the percentage or dollar amount and how it will be transferred. The receiving spouse can typically roll over the share into their own IRA tax-free, or take distributions if of qualifying age.

How are IRAs divided?

IRAs are divided under IRC § 408(d)(6) by a similar court order. The transfer-incident-to-divorce mechanism avoids the early-withdrawal penalty.

How is a Florida Retirement System pension divided?

FRS, state teacher, police, and firefighter pensions accrued during the marriage are marital. The marital portion is calculated using the coverture fraction approach from Boyett v. Boyett, 703 So. 2d 451 (Fla. 1997) — years of marriage during employment divided by total years of service.

How is military retired pay divided?

Military pensions follow the federal Uniformed Services Former Spouses' Protection Act (10 U.S.C. § 1408). The same coverture-fraction approach applies for the marital portion. The Defense Finance and Accounting Service (DFAS) requires 10 years of marriage overlapping with 10 years of creditable service for direct payment from the government.

Who Gets the Marital Home?

The marital home is often the largest single asset and gets specific treatment under § 61.077. The court may award:

• Sale and division of proceeds — the standard outcome where neither spouse can or wants to buy out the other
• Buyout — one spouse retains the home by refinancing into their name and paying the other spouse their share of the equity
• Exclusive use and possession under § 61.077 — one spouse remains in the home for a defined period (typically until the youngest child reaches majority) while the other spouse retains an ownership interest; the home is sold or refinanced at the end of the period

Florida's homestead protections under Article X, Section 4 of the Florida Constitution generally do not prevent the court from ordering sale or transfer as part of equitable distribution, but they do affect how the home can be encumbered or sold during the case.

What Is Dissipation of Marital Assets?

Under § 61.075(1)(i), a court may adjust the distribution for “the intentional dissipation, waste, depletion, or destruction of marital assets after the filing of the petition or within 2 years prior to the filing of the petition.” That 2-year lookback, the “intentional” requirement, the line between dissipation and ordinary spending, and how the claim is proven through mandatory financial disclosure are covered in depth on the dedicated page for this factor.

Read next: Dissipation of Marital Assets in Florida: Fla. Stat. § 61.075(1)(i) and the 2-Year Lookback.

Can a Prenup Change How § 61.075 Applies?

A properly drafted prenuptial or postnuptial agreement can exclude specific assets from the marital estate or set agreed-upon division terms. Florida has adopted the Uniform Premarital Agreement Act (Fla. Stat. ch. 61, pt. III). Agreements are enforceable where execution was knowing and voluntary and the agreement provides reasonable disclosure of assets, per Casto v. Casto, 508 So. 2d 330 (Fla. 1987). Challenges typically focus on duress, fraud, lack of disclosure, or unconscionability at execution.

Florida Family Law Tools and Resources

Pazos Law Group offers free statutory tools that work alongside this guide:

• Florida Alimony Calculator (2026) — estimate under Fla. Stat. § 61.08
• Florida Child Support Calculator — estimate under Fla. Stat. § 61.30
• Florida Alimony Law: Fla. Stat. § 61.08 Explained — companion statute guide
• Florida Time-Sharing Law: Fla. Stat. § 61.13 Explained — companion statute guide

Related statutes: the classification of retirement benefits as marital assets comes from a separate section — see Fla. Stat. § 61.076, distribution of retirement plans. Who pays for the appraisal and actuarial work in a contested case is decided under Fla. Stat. § 61.16, attorney’s fees and suit money. And the residency and grounds you must satisfy before any of this applies are in §§ 61.021 and 61.052.

Frequently Asked Questions

Related Reading

• Florida Equitable Distribution Explained — blog post
• Florida Divorce for Business Owners
• Hidden Assets in Florida Divorce
• Forensic Accountants in Florida Divorce
• The Marital Home in Florida Divorce
• Florida Alimony Law: Fla. Stat. § 61.08
• Florida Time-Sharing Law: Fla. Stat. § 61.13
• How a closely held business is valued and divided under § 61.075(6)(a)1.f.
• Retirement plans and pensions under § 61.075(6)(a)1.e. and § 61.076

The information on this page is for general informational purposes only and does not constitute legal advice. Reading or sharing this content does not create an attorney-client relationship with Pazos Law Group. Florida law and the application of statutes change over time; please consult a licensed Florida attorney about your specific situation.