(a) Employer means any person that has compensated, or is obligated to compensate, you for services. (Standard Domestic Relations Definition (a).)
(b) Fringe benefits include:
(1) contributions made by your employer to health insurance, life insurance, disability insurance, pension, profit sharing, or retirement plans; and
(2) employer reimbursements or payments that reduce your personal living expenses such as use of a company car, expense accounts, and housing. (Standard Domestic Relations Definition (b).)
(c) Property includes:
(1) accounts in any financial institution or brokerage, including certificates of deposit;
(2) cash;
(3) debts owed to you, secured or unsecured, actual or contingent;
(4) home furnishings, jewelry, furs, stamp or coin collections, antiques, and works of art;
(5) intellectual property, including patents, royalties, and copyrights;
(6) interests in any entity, including partnerships, joint ventures, and corporations;
(7) interests in improved or unimproved real property, including leaseholds, condominiums, and time share interests;
(8) life insurance and annuities;
(9) military or federal retirement benefits;
(10) pension plans, profit sharing plans, individual retirement accounts, and retirement plans;
(11) securities, including stocks, bonds, mutual funds, United States Government obligations, options, and debentures;
(12) vehicles, boats, aircraft, equipment, machinery, crops, livestock, and poultry;
(13) workers’ compensation claims and tort or contract claims against another; and
(14) any other interest or asset. (Standard Domestic Relations Definition (c).)
(d) Wages include hourly wages, salary, bonuses, tips, incentive awards, fees, commissions, self-employment income, and overtime pay. (Standard Domestic Relations Definition (d).)
Committee note: These definitions, in addition to the General Definitions, are designed to be used in domestic relations cases.