Marriage of Brockman v. Brockman

OPINION

WOZNIAK, Judge.

This appeal concerns the distribution of marital assets. In valuing the parties’ pension plan, the trial court considered the income tax liability that would be incurred if funds were to be immediately withdrawn from the plan. We affirm.

FACTS

Howard Brockman participates in a University of Minnesota retirement plan. Under the plan, contributed funds are essentially liquid tax deferred and available to be withdrawn at any time. The parties’ accumulated, pretax cash in the plan totals $91,-529. Due to the nature of other marital assets, liquidation of the plan is not…