PER CURIAM.
We reverse the trial court's distribution of the parties' marital assets.
We hold that the trial court erred in awarding the wife $15,000.00 from the husband's deferred compensation savings plan as lump sum alimony with no apparent consideration of the tax and penalty consequences to be incurred. The savings plan is a deferred compensation plan through which the employer matches 50% of the employee's contribution, up to a maximum
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