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BROCKMAN v. BROCKMAN

No. C1-85-737.

373 N.W.2d 664 (1985)

In re the Marriage of Howard Lyle BROCKMAN, Jr., Petitioner, Respondent, v. Ann Ellee BROCKMAN, Appellant.

Court of Appeals of Minnesota.

September 10, 1985.

Attorney(s) appearing for the Case

Donald E. Rysavy, Hoversten, Strom, Johnson & Rysavy, Austin, for respondent.

Scott Richardson, Richardson & Richardson, Austin, for appellant.

Heard, considered and decided by WOZNIAK, P.J., and PARKER and LESLIE, JJ.

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plan, the trial court considered the income tax liability that would be incurred if funds were to be immediately withdrawn from the plan.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 Under the plan, contributed funds are essentially liquid tax deferred and available to be withdrawn...

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