OPINION
EASTAUGH, Justice.
I. INTRODUCTION
We address here property characterization and valuation issues arising out of Karen Leis and Robert (Bob) Hustad's divorce proceedings. We conclude that it was error to characterize the Muntean Escrow as Bob's separate property, to value Bob's retirement plan at the time of separation, and to find that the loan from Karen's parents was not a marital liability. We therefore reverse and remand...
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