WILKINS, Judge:
Wilbur Jefferies appeals the trial court's division of marital assets under a final decree of divorce. We affirm in part, and reverse and remand in part.
ISSUES ON APPEAL
Mr. Jefferies, as an employee of an inter-governmental agency, has participated in a retirement program that includes a plan implemented pursuant to 26 U.S.C. § 401(a) (1988) (401(a) plan). The 401(a) plan is offered and administered by the agency in lieu of...
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