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Within a dissolution of marriage proceeding, the court is to distribute the marital assets and liabilities between both parties. Pursuant to Florida Statute 61.075, Florida is an equal distribution state which means that the court should strive to make all marital divisions of property and assets equal. Despite this general rule, the statute does enumerate factors which may provide justification for an unequal distribution. 

Non-marital assets fall outside of the scope of this statute and thus are not subject to equitable distribution by the court. Non-marital assets include assets acquired prior to marriage, property acquired by non-interspousal gift or inheritance, income acquired from non-marital assets, assets and property excluded by nuptial agreements.  Marital property includes assets and liabilities acquired during the course of the marriage, enhancement in value and appreciation of non-marital assets, inter-spousal gifts during the marriage, real and personal property held as tenants by the entireties, and certain retirement benefits.