CRAWLEY, Presiding Judge.
This is the third time the parties have been before this court. N. Laquetta Smith ("the wife") and Brian C. Smith ("the husband") were divorced on March 13, 2001. The trial court divided the marital assets and liabilities, awarding the wife, among other things, 32% of the value, as of February 1, 2001, of the husband's 401(k) retirement account at Nichols Research Corporation ("NRC"). The wife was not awarded periodic alimony.
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