ACCRUAL SYSTEM

The spouse whose estate shows the lesser accrual or increase in value during the subsistence of the marriage has a claim against the other spouse for an amount equal to half of the difference between the growth in value of the respective estates of the spouses at the date of termination of the marriage by death or divorce. The system is aimed at a fair distribution of profits, on the dissolution of a marriage, based on the profits accumulated by the spouses over the course of the marriage. This does not automatically apply, but requires that spouses elect this system by signing, prior to their marriage, an antenuptial contract with the inclusion of the accrual system.