One day before bankruptcy filing, a divorce mediation awarded debtor one-half of value of ex-spouse's retirement account (essentially a lump sum, cash award). A few weeks later, the divorce court entered its order dividing the couple's marital property. The bankruptcy court held that an interest in marital property remains inchoate until the divorce court makes a formal division of the marital property. Because the debtor's interest in the value of the retirement account became choate within 180 days of the bankruptcy filing, it was property of bankruptcy estate subject to administration by the trustee. The decision also discusses the Utah exemption of interest in a retirement plan and a qualified domestic support obligation.