• the contribution of each spouse to the acquisition of the marital property, including the contribution of each spouse as homemaker; 

• the value of each spouse's property at the time of the marriage and at the time of filing for divorce; 

• the probable future economic circumstances of each spouse; 

• the length of the marriage; 

• the age and health of the spouses; 

• the amount and sources of income of the spouses;

• the present and potential earning capability of each spouse; 

• the potential loss of inheritance or pension rights upon dissolution of the marriage; 

• whether the property award is instead of or in addition to maintenance; 

• custodial provisions for the children and the need for a custodial parent to occupy the marital home; 

• the type of marital property in question (whether it is liquid or non-liquid);

• the impossibility or difficulty of evaluating an interest in an asset such as a business, profession, or corporation and the desirability of keeping such an asset intact and free from interference by the other spouse; 

• the tax consequences to each party; 

• the wasteful dissipation of assets;

• any transfer of property made in anticipation of divorce; 

• any equitable claim that a spouse has in marital property, including joint efforts and expenditures, and contribution and services as a spouse, parent, wage earner, and homemaker, and to the career and career potential of the other spouse; and

• any other factor necessary to do equity and justice between the spouses.

 The Court may also consider marital fault in dividing martial property.

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