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Mermann v. Tillitski

The trial court improperly modified a fixed division of property when it imposed an artificial 30-day window for the calculation of gains and losses to the total value of the husband's SEP IRAs.

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Sanna Mermann, formerly known as Sanna Tillitski Wife, and Christopher Tillitski Husband were divorced in Bibb County pursuant to a decree signed on February 24 and filed on February 26, 2009. The divorce decree incorporated a settlement agreement that stated, in relevant part:

Wife shall receive 50 of the Husband’s SEP IRA1 as of the date of this agreement and shall have her pro rata share of all investment experience, including earnings and losses. . . . Wife shall be responsible for the preparation of a Qualified Domestic Relations Order QDRO incorporating the terms of all paragraphs in Item 14 said QDRO to be prepared within thirty 30 days of the signing of this Agreement.2 Said QDRO shall be subject to approval of Husband’s attorney and the Court of proper jurisdiction in this case, as well as the Administrators of the aforementioned Plan.

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