of nonmarital assets resulting either from the efforts of either party during the marriage or from the contribution to or expenditure thereon of marital funds or other forms of marital assets, or both; ■ 3. Interspousal gifts during the marriage; 4. All vested and nonvested benefits, rights, and funds accrued during the marriage in retirement, pension, profit-sharing, annuity, deferred compensation, and insurance plans and programs; and 5. All real property held by the parties as tenants by the entireties, whether acquired prior to or during the marriage, shall be presumed to be a marital asset. (emphasis added). “Nonmarital assets and liabilities” include: 1. Assets acquired and liabilities incurred by either party prior to the marriage, and assets acquired and 196 (1987) (<HOLDING>). We agree with the majority of our sister
holding that unexercised stock options were not marital property holding that stock options not exercisable as of the date of separation and which may be lost as a result of events occurring in the future are never marital property holding that unexercised stock options obtained during the marriage are marital property just like traded options or traded common stock holding that the trial court did not abuse its discretion in allocating the husbands unvested stock options as marital property holding that unvested stock options subject to the contingency of debtors future employment are property of the bankruptcy estate