Matter of Marriage of Franzke

This is a suit for dissolution of a marriage. The assets of the parties include three “accounts” belonging to the husband with his law partnership: a Keogh retirement account, an investment fund, and a capital account, having a total “face value” of $73,770. In considering the values of these accounts for the purpose of making an equal division of the marital assets, as agreed by the parties, the trial court undertook to determine what it referred to as the “present value” of these accounts to be $13,000, for the reason that the husband would not have the benefit of them until he retired from…