OPINION
Justice HOLDER WHITE delivered the judgment of the court, with opinion.
¶ 1 In January 2011, the trial court entered an order dissolving the marriage of petitioner, Elizabeth H. Jensen, and respondent, Phillip M. Jensen. Following an August 2011 hearing, the court allocated the parties' various assets, including a $327,950 investment retirement account (IRA) with Richard, Merrill & Peterson, held in Phillip's name. In May 2012, the court...
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