The division of assets and liabilities from a marriage is an important aspect of divorce. Under New Jersey law, the starting point is to equally divide those assets and liabilities that were accumulated during the marriage as a result of the fruits of the parties’ labor during the marriage (in most cases, their salaries). During this process, we are very mindful of the costs of the process versus the potential gain. We strongly urge our clients not to argue over small items, as the amount of attorney’s fees spent to retain possession of items such as pots, pans and dishes is frequently more than the value of the items. In appropriate circumstances, we might seek an unequal division of the marital assets and liabilities, especially when alimony is awarded as a lump sum or if the other party has expended more of the marital assets.