In Colorado, the Court of Appeals recently ruled that accrued vacation time and sick time are not marital assets. While enforceable contractual rights do constitute marital property, interests that are merely speculative are only expectations. Contact Divorce Help Center to evaluate your particular situation. For example, employee stock options are only consider marital property if the rights have completely vested and are enforceable at the time of the dissolution. Likewise, an interest in a irrevocable trust is also marital property while an interest in a revocable or discretionary trust is not. The Court of Appeals looked at these situations and determined that unused leave time more akin to an employees unvested stock option or an interest in a discretionary trust, since the party could get sick and be required to use up the leave time. In that scenario, the value of the leave time would not longer exist. Thus it is not subject to classification as marital property.