Marital property includes "all property acquired by either or both spouses during the marriage and before the execution of a separation agreement or the commencement of a matrimonial action, regardless of the form in which title is held," pursuant to Domestic Relations Law § 236[B][1][c]. Separate property includes "property acquired before marriage or property acquired by bequest, devise, or descent, or gift from a party other than the spouse," pursuant to § 236[B][1][d][1]. Property acquired during the marriage is presumed to be marital property, and the party seeking to overcome the presumption has the burden of proving that it is separate property.
Silvers v. Silvers, NY Slip Op 04987 (2d Dep't September 15, 2021)
Here is the decision.