In Ryan v. Ryan, 261 N.J. Super. 689, 619 A.2d 692 (N.J. Super. Ct. Ch. Div. 1992), the husband, an employee of IBM, received $ 20,628.30 for accrued vacation days. Id. at 695. The monies were received after the filing of the complaint for divorce but before the divorce was granted. Id. Most, but not all, of the vacation days were accrued during the marriage. Id. at 692. The New Jersey Court, at the outset, explained, id. at 694: In New Jersey, courts are authorized to grant "an award or awards to the parties, in addition to alimony and maintenance, to effectuate an equitable distribution of the property, both real and personal, which was legally and beneficially acquired by them or either of them during the marriage." N.J.S.A. 2A:34-23. The purpose of this legislation is to allocate marital assets between the spouses, regardless of ownership. Painter v. Painter, 65 N.J. 196, 213, 320 A.2d 484 (1974). Id. In a case of first impression in New Jersey, the Ryan Court concluded that the earned vacation pay received before the marriage was dissolved was "the result of the martial enterprise and is to be considered a marital asset, subject to equitable distribution." Id. at 696. Because some of the vacation days were accrued prior to the date the parties married, the Ryan Court remanded the case to the trial court to calculate the exact amount of vacation days accrued post marriage. Id.