Ordered that the judgment is modified, on the facts, by deleting from the second decretal paragraph thereof the year "1987" and substituting therefor the year "1988"; as so modified, the judgment is affirmed insofar as appealed and cross-appealed from, without costs or disbursements.
Domestic Relations Law § 236 (B) (5) (d) (12) provides that in determining the equitable distribution of marital property, the court may consider "any transfer or encumbrance made...
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