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NIEDERMAN v. NIEDERMAN

Nos. 4D08-1731, 4D08-4147.

60 So.3d 544 (2011)

Roberta Beth NIEDERMAN, n/k/a Roberta Beth Kleinman, Appellant, v. Alan Louis NIEDERMAN, Appellee.

District Court of Appeal of Florida, Fourth District.

Rehearing Denied May 31, 2011.

Attorney(s) appearing for the Case

Nancy W. Gregoire and Joel L. Kirschbaum of Kirschbaum, Birnbaum , Lippman & Gregoire, PLLC, Fort Lauderdale, for appellant.

Carin M. Porras and Gordon C. Brydger of Brydger & Porras, LLP, Fort Lauderdale, for appellee.

WARNER, J.

In determining the issue of alimony in this dissolution of marriage proceeding, the trial court imputed income to the former wife from annuities and Individual Retirement Accounts (IRAs) which were distributed to her as equitable distribution, concluding that IRS provisions permitted her to withdraw monies from IRAs without penalty through a Regulation 72(t) withdrawal plan. The wife contends that this was error. We disagree, holding that the trial court...

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