ÿWPC› …# VUNa %¯ 0˜µU<M w@‰ 4É Ý UDì 0Ü0 0D P 0JX 0T¢ 0^ö 0hT 0r¼ 0|. 0†ª 00 1uÀU,5 0daU,ÅU>ñB)/DCX AM›U*ès¢ D3v~HvÓÆ 0@™ BÙ AOöÆE 0D  D/O B~˜HP LaserJet 4Si/4SiMX PS 600dpiPSCRIPTÀÌÀääÀÀÌ0 (ÈhH  Z ‹6Times New Roman RegularX(püƒ$¡¡Ò°ÒÒ„°ÒÑTR[¤ AØ'ÿ Legal[¤ AØ'ÿ Legal AØ'ÿ Legal AØ'ÿ LegalTÑ-šBu Z‹$Arrus BT Roman EUUUîÓ€%&DÒ x3|x&8 ±ZŠ,Century-WP Regular(Œ(3`d$¤¤Ý ƒüƒ!ÝÒ°ÒÒ„°ÒÑTR[¤ AØ'ÿ Legal3Ø' AØ'ÿ Legalÿ3Ø'TÑÝ  Ýà ` àòòÚ  Ú0Ú  Úóó(#Ã$òòÚ  Ú0Ú  Úóó2 ÿÿ0Indent1Ô2ÔÔ3  Ô2" ÿÿ0Indent2à0 àÔ2ÔÔ3  Ô2, ÿÿ0Indent3à0 àà0 àÔ2ÔÔ3  Ô26 ÿÿ0Indent4à0 àà0 àà0 àÔ2ÔÔ3  Ô2@ ÿÿ0Indent5à0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2J ÿÿ0Indent6à0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2T ÿÿ0Indent7à0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô2^ ÿÿ0Indent8à0 àà0 àà0 àà0 àà0 àà0 àà0 àÔ2ÔÔ3  Ô ÿÿ?AGMSYaioIndent0I.A.1.a.(1)(a)i)a)< Œ 9p`(ModernP ÿÿ8Mac DefaultMac DefaultÓ ` °šXÓ< Œ 9p`(Monaco< Œ 9p`(&Times New Roman% Line 7 d$$$$7Border 1dd€-%Cþÿ << Gÿÿ< Œ 9p`(Arial †Ý ƒ!ÝÑ#€d#ÑÔ€ÔÔ€#ÔÒ  ÒÒ „ ÒÑ\R AØ'\ÑÝ  ÝÔ€'ÔÔ€'ÔÓ  Óò òÔ YYY ÔFILEDÔ€'XÔÌÌSeptemberÏ11,Ï1996ÌÌCecilÏW.ÏCrowsonÌAppellateÏCourtÏClerkÔ  Ôó ó iÝ ƒ!ÝÑ#€d#ÑÔ€ÔÔ€#ÔÒ  ÒÒ „ ÒÑ\R AØ'\ÑÝ  ÝÝ ƒ $Ýà àòòÚ  ÚÚ  ÚóóÝ  ÝÔ€ÔThe€drafter€of€the€QDRO€was€an€attorney€hired€by€Husband.ÌKKKK'ÿÿdxdPtPtHHÚ(ÿáÿâùFG(üHHÚ(d'@Styl{WP}01•ÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃÃà Ãà Ãà Ãà Ãà ÃÃÃÃÃÃÃÃÃÃÃÐ ÐÐHHÐÐ  ÐÐ2ÐÐÿÿ¸æ$ÿÐÐHHÐÐÐÐÐÐÐÐ  ÐÐ ÐÐ ÐÑÑÑGenevaÑÑ ÑÑ € ÑÑ<Px–ÈÑÒÒÒ443!#4ÒÒ$ *$ÒÒ$*$ÒÒ ÿKK ÒÒ  Geneva ÒÒ  Geneva ÒÓ.,ÓÓÓÓ6ÓÓ ÓßßßßßßßßßßßßßßßßßßÑMonacoÑÑ ÑÒ  BA Op Monaco ÒÒ  BA Op Monaco Ò("ÿÿ$££Ò  ÒÒ  Ò d€-‚ƒCþÿ<< CÿÿƒLevel 1Level 2Level 3Level 4Level 5($$””ò òÚ  Ú1Ú  Úó ó„„'÷ÿ dxdüÿP PdÝ ƒ!ÝÔ . ÔÔ€ÔÓ&€""X„d&ÓÑ#€""Xd#ÑÔ€#ÔÒ  ÒÒ „ ÒÑ\R AØ'\ÑÝ  ÝÑ7€ÕXXdìdÈ7ÑÑ  ÑÔ€ÔÓ  ÓÑ  Ñà@ àIN€THE€COURT€OF€APPEALS€OF€TENNESSEEÌà@ àWESTERN€SECTION€AT€NASHVILLEÌà àà à€€Ï________________________________________________ÌÌò òARTHUR€WELLING€LAGRONE,€ó óÌÌà àPlaintiff„Appellee,Ìà àà àà àà àà àà àà àWilliamson€ChanceryÌà àà àà àà àà àà àà àNo.€21892„R1ÌVs.à àà àà àà àà àà àà àC.A.€No.€01A01„9603„CH„00125ÌÌò òSALLI€EULALIA€LAGRONE,€ó óÌÌà àDefendant„Appellant.Ì___________________________________________________________________________ÌÌà@ àFROM€THE€WILLIAMSON€COUNTY€CHANCERY€COURTÌà@ àTHE€HONORABLE€HENRY€DENMARK€BELL,€CHANCELLORÌÌÌÌÌÌà@ àHerbert€R.€Rich€of€NashvilleÌà@ àFor€AppelleeÌÌà@ àCarol€L.€McCoy€of€NashvilleÌà@ àFor€AppellantÌÌÌÌÌÌà@ àò òòòVACATED€AND€REMANDEDó óóóÌÌà@ àOpinion€filed:ÌÙ€€ÙÙ€€ÙßL€&(%;+'h|~ó0` à. `€€LßÌÌÌÌÌÌà àà àà àà àà àà àà àà àò òW.ÏFRANK€CRAWFORD,Ìà àà àà àà àà àà àà àà àPRESIDING€JUDGE,€W.S.ÌÌÌÌCONCUR:ÌÌALAN€E.€HIGHERS,€JUDGEÌÌBEN€H.€CANTRELL,€JUDGEó óÌÌÑ7€ÕXXdìXXdì7ÑÑ  ÑÓÓ›à àThis€appeal€involves€aÏdispute€concerning€theÏprovisions€of€a€MaritalÏDissolution€AgreementÏincorporated€in€a€divorceÏdecree€and€a€QualifiedÏDomestic€Relations€OrderÏentered€pursuant€thereto.Ìà àAppellant,€Salli€EulaliaÍœLaGrone›€(Wife),€and€appellee,€Arthur€Welling€œLaGrone›€(Husband),€wereÏdivorced€by€final€decree€entered€February€1,€1994,€which€incorporated€aÏMarital€Dissolution€Agreement€(MDA).€€The€dispute€in€this€case€arisesÏfrom€that€part€of€the€decree€that€awards€Wife€a€share€of€HusbandððsÏ401(k)€plan.€€The€decree€provides€in€pertinent€part:ÌÓÓÔ€ Ôà8 àà8 àÔ€ÔThe€parties€agree€that€Mrs.€LaGrone€shall€receiveÏas€her€sole€and€separate€property,€free€and€clearÏof€any€claim€of€Mr.€LaGrone,€the€sum€of€OneÏHundred€Eighty€Three€Thousand€Nine€HundredÏFifty€Dollars€($183,950.00)€from€the€J.C.ÏBradford€&€Co.€401(k)€plan€in€Mr.€LaGroneððs€name.€ÏThese€monies€shall€be€transferred€into€Mrs.ÏLaGroneððs€name€pursuant€to€the€terms€of€aÏQualified€Domestic€Relations€Order.€€TheÏtransfer€shall€occur€within€thirty€(30)€daysÏafter€the€closing€of€the€sale€of€the€Old€NatchezÏTrace€property€pursuant€to€paragraph€9,€above,Ïand€$170,508.00€of€the€proceeds€resulting€fromÏthe€sale€has€been€paid€to€the€401(k)€Plan€inÏexchange€for€the€transfer€of€the€15€acres€to€theÏultimate€purchaser.€€Further,€the€parties€agreeÏthat€the€$183,950.00€to€be€transferred€to€Mrs.ÏLaGrone€shall€be€increased€by€38%€of€anyÏincrease€in€€value€of€the€Plan€between€NovemberÏ5,€1993,€and€the€date€of€transfer€to€Mrs.€LaGroneÏwhich€is€attributable€to€an€increase€in€valueÏresulting€from€appreciation€of€the€WoodlandÏpartnership€investment,€periodic€payments€byÏMr.€LaGrone€on€the€loans€from€the€Plan€to€him,€orÏan€increase€in€the€value€of€the€bond.€€Similarly,Ïshould€the€value€of€the€Plan€decline€betweenÍNovember€5,€1993€and€the€date€of€transfer€toÏMrs.€LaGrone,€the€$183,950.00€to€be€transferredÏto€Mrs.€LaGrone€pursuant€to€the€QualifiedÏDomestic€Relations€Order€shall€be€decreased€byÏ38%€of€the€decline€attributable€to€the€WoodlandÏinvestment,€or€a€decline€in€the€value€of€the€bond.ÌÌÓÓà àIn€order€to€comply€with€the€anti„alienation€provisions€of€theÏEmployee€Retirement€Income€Security€Act€of€1974,€29€U.S.C.A.€€ðð€1001Ï„€1461€(1985€&€Supp.€1996),€the€decree€provided€for€the€transfer€ofÏWifeððs€interest€in€Husbandððs€401(k)€plan€by€a€Qualified€DomesticÏRelations€Order€(QDRO).Ìà àThe€sale€of€the€ð ðOld€Natchez€Trace€œpropertyðð›€occurred€on€MarchÏ17,€1995,€and€the€above€referred€to€$170,508.00€was€paid€into€theÏ401(k)€plan.€€On€June€23,€1995,€the€trial€court€entered€a€QDRO€whichÏprovides€in€pertinent€part:ÌÓÓà8 àà8 àMrs.€LaGrone€is€hereby€awarded€as€of€April€17,Ï1995,[the€date€thirty€days€after€the€sale€of€theÏmarital€home€and€adjoining€acreage]€as€her€soleÏand€separate€property,€one€hundred€eighty„threeÏthousand€nine€hundred€and€fifty€dollarsÏ($183,950)€of€the€account€balance€of€Mr.€LaGroneÏunder€the€Plan€plus€Mrs.€LaGroneððs€pro€rataÏshare,€if€any,€of€the€unallocated€income€orÏlosses€since€April€17,€1995.ÌÌÓÓÔ€ Ôà àÔ€ÔOn€June€26,€1995,€the€QDRO€was€mailed€to€the€401(k)€planÍadministrator,€J.€C.€Bradford€and€Company.€€Rodney€Brewer,€a€planÏcommittee€member€at€J.C.€Bradford€involved€in€the€administration€ofÏthe€401(k)€plan,€was€confused€by€the€language€of€the€QDRO€whichÏawarded€Wife€a€pro€rata€share€of€the€unallocated€income€or€losses€inÏthe€plan,€and€he€contacted€the€drafter€of€the€QDRO€to€inquire€as€to€theÏmeaning€of€the€language.× ƒ) ××  ×€€Mr.€Brewer€was€informed€by€the€drafter€ofÏthe€QDRO€that€the€phrase€meant€ð ðinterest,ðð€and€that€he€(Brewer)€shouldÏdistribute€to€Wife€the€$183,950.00€required€by€the€QDRO€and€interestÏon€this€sum€since€April€17,€1995.€€On€August€4,€1995,€the€planÏadministrator€transferred€to€Wife€$183,950.00€and€interest€on€thisÏsum€from€April€17,€1995,€to€August€4,€1995.Ìà àOn€August€11,€1995,€Wife€filed€a€motion€requesting€the€trialÏcourt€to€modify€the€QDRO€to€reflect€the€agreement€of€the€partiesÏincorporated€in€the€Final€Decree.€The€trial€court€held€a€hearing€on€theÏmotion€on€September€16,€1995,€and€by€order€entered€November€15,Ï1995,€the€trial€court€denied€Wifeððs€motion.€€Wife€appeals€the€trialÏcourtððs€order€denying€her€motion€to€amend€the€QDRO,€and€she€presentsÍtwo€issues€for€our€review:€€ÌÓÓà8 àà8 à1.€[Whether]€the€trial€court€erred€by€refusing€toÏamend€the€QDRO€to€conform€to€the€terms€of€theÏfinal€divorce€decree.ÌÌà8 àà8 à2.€[Whether]€the€trial€court€erred€by€awardingÏthe€wife€interest€on€her€share€of€the€401(k)Ïplan,€when€the€divorce€decree€and€the€QDRO€gaveÏher€a€pro€rata€share€of€the€planððs€actualÏappreciation€in€value.ÌÌÓÓà àWife€contends€that€the€QDRO€impermissibly€differed€from€theÏFinal€Decree€by€awarding€her€a€pro€rata€share€of€the€appreciation€in€theÏentire€401(k)€plan€balance,€rather€than€a€share€of€the€appreciation€inÏspecific€plan€assets.€€Wife€asserts€that€the€share€of€the€401(k)€interestÏconveyed€to€her€by€the€QDRO€is€substantially€less€than€the€shareÏconveyed€by€the€final€decree,€because€€ð ðthe€specific€assets€stated€inÏthe€Final€Decree€have€appreciated€in€a€much€greater€amount€than€theÏplan€as€a€whole€.€.€.€.ðð€€Wife€further€contends€that€she€is€entitled€to€38%Ïof€the€appreciation€of€the€specific€assets€listed€in€MDA,€and€that€theÏspecific€assets€should€be€valued€as€of€the€date€she€physically€receivedÏher€portion€of€the€funds€rather€than€April€17,€1995.Ìà àHusband€argues€that€April€17,€1995€was€the€valuation€date€of€theÏWifeððs€share€of€the€plan,€and€that€she€is€only€entitled€to€$183,950.00Íplus€interest€on€this€sum€from€April€17,€1995.Ìà àJudgments€are€to€be€construed€like€other€written€instruments,Ïand€the€determinative€factor€is€the€intention€of€the€court€as€gatheredÏfrom€all€parts€of€the€judgment.€€ò òòòBranch€v.€Branchó óóó,€35€Tenn.€App.€552,Ï249€S.W.2d€581€(1952).€€Such€construction€should€be€given€to€aÏjudgment€as€will€give€force€and€effect€to€every€word€of€it,€if€possible,Ïand€make€its€several€parts€consistent,€effective,€and€reasonable.€Ïò òòòBranchó óóó,€249€S.W.2d€at€583.€€€A€decree€must€be€construed€in€light€of€theÏpleadings,€particularly€the€prayer€of€the€bill€and€the€apparent€purposesÏin€the€minds€of€the€draftsman€and€the€court.€€òòò òHale€v.€Haleó óóó,€838€S.W.2dÏ206€(Tenn.€App.€1992).€€The€general€rules€of€evidence€regarding€theÏadmission€of€parol€evidence€in€the€construction€of€written€instrumentsÏalso€apply€to€the€admission€of€parol€evidence€in€the€construction€of€aÏdivorce€decree.€€òòò òIdó óóó.€€The€test€as€to€the€application€of€the€parol€evidenceÏrule€is€whether€the€testimony€as€to€oral€agreements€or€negotiationsÏvaries€or€contradicts€the€instrument€in€question€or€merely€explains€it.€Ïòòò òIdó óóó.€Ìà àAfter€reviewing€the€Final€Decree€and€the€QDRO,€it€appears€thatÏthe€QDRO€does€not€comport€with€the€decree.€€The€decree€provides€thatÍWife€is€to€receive€$183,950.00€and€ð ð38%€of€any€increase€in€€value€ofÏthe€Plan€between€November€5,€1993,€and€the€date€of€transfer€to€Mrs.ÏLaGrone€which€is€attributable€to€an€increase€in€value€resulting€fromÏappreciation€of€the€Woodland€partnership€investment,€periodicÏpayments€by€Mr.€LaGrone€on€the€loans€from€the€Plan€to€him,€or€anÏincrease€in€the€value€of€the€bond.ðð€€The€decree€also€provides€theÏð ðtransfer€shall€occur€within€thirty€(30)€days€after€the€closing€of€theÏsale€of€the€Old€Natchez€Trace€Property€.€.€.€.ðð€€The€QDRO,€on€the€otherÏhand,€provides€Wife€with€the€ð ðone€hundred€eighty„three€thousand€nineÏhundred€and€fifty€dollars€($183,950)€of€the€account€balance€of€Mr.ÏLaGrone€under€the€Plan€plus€Mrs.€LaGroneððs€pro€rata€share,€if€any,€of€theÏunallocated€income€or€losses€since€April€17,€1995.ðð€€Ìà àThe€decree€provides€that€Wife€is€entitled€to€38%€of€any€increaseÏin€value€of€the€plan€attributable€to€increase€in€value€of€three€specificÏplan€assets€from€November€5,€1993,€to€the€ð ðdate€of€transfer€to€Mrs.ÏLaGrone.ðð€€The€decree€also€provides€that€ð ðthese€monies€shall€beÏtransferred€into€Mrs.€LaGroneððs€name€pursuant€to€the€terms€of€aÏQualified€Domestic€Relations€Orderðð€and€that€ð ðthe€transfer€shall€occurÏwithin€thirty€(30)€days€after€the€closingðð€of€the€sale€of€the€Old€NatchezÍTrace€property.Ìà àWife€asserts€that€since€the€transfer€to€her€did€not€occur€untilÏAugust€4,€1995,€she€is€entitled€to€a€calculation€of€the€increase€asÏprovided€in€the€decree€for€the€period€of€time€from€November,€1993,€toÏAugust,€1995.€€Husband€asserts,€however,€that€the€date€of€transfer€isÏmandated€by€the€decree€as€the€date€thirty€days€subsequent€to€the€saleÏof€the€Old€Natchez€Trace€property,€and€that€calculations€are€to€be€madeÏas€of€that€time.€Ìà àSince€the€decree€provided€that€the€transfer€should€be€ð ðwithinððÏthirty€days€rather€than€mandating€a€specific€time€of€thirty€days€afterÏthe€closing€of€the€sale,€it€appears€that€the€intent€of€the€decree€is€thatÏthe€ð ðdate€of€transferðð€means€the€actual€date€the€transfer€takes€effect.€ÏWife€is,€therefore,€entitled€to€her€part€of€the€increase€in€the€planÏattributable€to€the€three€specific€assets€from€November€5,€1993,€toÏAugust€4,€1995.€€Under€the€terms€of€the€decree,€it€should€be€determinedÏwhether€there€was€an€increase€in€the€plan,€and,€if€so,€the€partÏattributable€to€the€increase€in€value€of€the€three€specific€assets.€€Then,Ï38%€of€that€amount€would€be€allocated€to€Wife.€€These€determinationsÏshould€be€made€by€the€parties€and€the€court€prior€to€the€entry€of€aÍQDRO.€€The€purpose€of€the€QDRO€is€to€allow€Wife€to€reach€the€HusbandððsÏinterest€in€the€401(k)€plan€as€allowed€by€the€Employee€RetirementÏIncome€Security€Act€of€1974,€29€U.S.C.A.€€ðððð€1001€„€1461€(1985€&€Supp.Ï1996).€€à àThe€QDRO€in€the€case€before€us€does€not€conform€to€theÏprovisions€of€the€Final€Decree€of€divorce€which€had€become€final€longÏbefore€the€QDRO€was€entered.€€The€provisions€of€this€QDRO€would,€inÏeffect,€modify€a€property€division€which€is€not€modifiable€once€theÏdivorce€decree€becomes€final.€€ò òòòVanatta€v.€Vanattaó óóó,€701€S.W.2d€824,Ï827€(Tenn.€App.€1985).Ìà àAccordingly,€the€Qualified€Domestic€Relations€Order€is€vacated.€ÏThis€case€is€remanded€to€the€trial€court€for€a€determination€of€theÏvalue€of€Wifeððs€share€of€401(k)€plan€as€provided€for€in€the€Final€DecreeÏas€of€August€4,€1995.€€Upon€making€this€determination,€the€QualifiedÏDomestic€Relations€Order€shall€be€entered€ordering€the€transfer€to€WifeÏof€her€established€share€in€the€plan.€€Costs€of€the€appeal€are€assessedÏagainst€œappellee.ÌÓÓà àà àà àà àà àà àà à_________________________________Ìà àà àà àà àà àà àà àò òW.€FRANK€CRAWFORD,Ìà àà àà àà àà àà àà àPRESIDING€JUDGE,€W.S.ó óÌò òCONCUR:ÌÌó ó_________________________________Ìò òALAN€E.€HIGHERS,€JUDGEó óÌÌ_________________________________Ìò òBEN€H.€CANTRELL,€JUDGEó ó›œÔ€ÔÔ€Ô