Hartley v. Hartley

I concur with respect to Parts I A, II and III. I respectfully dissent with respect to that portion of Part I B which concerns valuation of the pension and 401(k) plans and with Part C insofar as it concerns the distribution of those assets.

In my view, the trial court erroneously utilized the after-tax values to determine the value of the assets includable in the marital pot.

The majority decision gives substantial significance to the fact that John withdrew his objection to admission of the accountant’s after-tax valuation of the pensions and 401(k) accounts. The withdrawal was premised upon…