Peters, J.
After a trial in May 2001, Supreme Court resolved numerous issues, including the equitable distribution of the parties' property, in connection with their action for a divorce. Qualified Domestic Relations Orders (hereinafter QDRO) were issued. One such order originally awarded plaintiff $140,060.30 as "one-half (½) of the balance in [defendant's 401K] account as of April 2, 2001." It was later amended to permit the transfer "in kind." Upon appeal...
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