In re Marriage of Abrell, In re Marriage of Abrell

1. Case citation and parties
- In re Marriage of Abrell, No. 107755 (Ill. Feb. 4, 2010).
- Mary Jacqueline (Jacquie) Abrell, Petitioner-Appellant v. John George Abrell, Respondent-Appellee.

2. Key legal issues
- Are accrued but unused vacation and sick days "property" — specifically marital property — subject to division in an Illinois divorce under the Illinois Marriage and Dissolution of Marriage Act (750 ILCS 5/101 et seq.)?
- If not presently marital property, how should trial courts address their economic value (taxation, valuation timing, contingency)?

3. Holding/outcome
- The Illinois Supreme Court (majority) affirmed the appellate court: accrued vacation and sick days are not marital property subject to division at dissolution. The trial court’s valuation and inclusion of John’s unused vacation and sick days in the marital estate was reversed and the property distribution was adjusted accordingly.

4. Significant legal reasoning (concise)
- The Court addressed the issue de novo as one of first impression in Illinois. Although dictionary and statutory definitions of “property” and “marital property” (750 ILCS 5/503(a)) were considered, the majority concluded that accrued sick and vacation days are not the type of present, alienable property interests that the Act contemplates.
- The Court emphasized the contingent and personal-service nature of such leave: rights to use sick/vacation leave are conditioned on future employment, health, employer policies, retirement rules, payout eligibility, and are typically nonassignable. They are more properly characterized as a substitute for future wages or an expectancy rather than a presently alienable asset.
- The opinion surveyed a split of authority in other jurisdictions and distinguished enforceable, presently-valued retirement or pension interests (which have attributes of divisible property) from sick/vacation leave, which is speculative until converted into payment. The Court flagged practical problems in valuation and tax treatment of a current offset based on contingent future compensation.

5. Practice implications for Illinois practitioners
- Do not assume accrued unused sick or vacation leave is an immediately divisible marital asset in Illinois. Instead:
- Seek to negotiate offsets (other marital assets) rather than reliance on leave valuation;
- If an employer has an enforceable policy that pays out accrued leave on separation/retirement, litigate/claim the actual payment when received (or reserve jurisdiction) rather than demand present division;
- Develop evidence about employer payout policies, eligibility, retirement caps, and tax consequences if arguing for a claim on future payments;
- Consider structuring settlements to address potential future leave payouts (e.g., credits, contingently payable awards, or explicit waiver language).
- Be mindful of the dissent and jurisdictional split — tailor argumentation on unusual facts (clear contractual entitlement to payout) where a different result may be defensible.