How to account for whether a professional education or degree can be marital property upon divorce is only an issue when the education was obtained during the marriage. If so, how the education was paid for may be an issue.
The classic situation is when one spouse works to support the other one while he or she obtains a professional education or degree.
The professional education or degree itself is not marital property, however, many states will take the degree into consideration based on the increased earning potential or that the spouse that worked to support the other spouse while obtaining the education is entitled to compensation.