OPINION
MATTHEWS, Justice.
The main issue in this case is whether the marital and separate property components of a 401(k) plan should be determined by using a coverture fraction or by tracing the earnings of the separate property component. We conclude that the latter method should be used because it is accurate and the former is not. A second issue is whether survivor benefits payable under a qualified domestic relations order (QDRO) must be capitalized...
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