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X/&24Technical Document Style.. 23  Ԁ.   CRight ParRight-Aligned Paragraph NumbersI.A.1.a.(1)(a)i)a)3|x<6X9`(*Courier 12pt10cpiXXx6X@JQX@( T$   dtpO'$(G.2Q$ FT!   iXX     0  MARVINBERKELESLIEMcWILLIAMS($   0   VANNLASLEYPINCHAKMcDONALDLUFKINFRIERSONShelbyvilleGlenna KiddHawthornes S.W.ClarksvilleNETHERTONBraswellCarothersHP LaserJet 8000 DN PS0U<4 9Z .Courier New Regular GLENNA KIDDShelbyvilleMcMURRAYGlenna KiddHawthornes<4 9Z .Courier New Regular((3$ FT!    7 T"   _^XXXX^[X^X   Ad FILED^Ǔ^[  October15,1999Cecil_Crowson_,Jr.AppellateCourtClerkdA ZT\]_C<<CLevel 1Level 2Level 3Level 4Level 5uS'L ((3$ FT!   ($$   1  ,cAZ"Arial RegularGGGG'dxd FT!   _QX2XXXSX2XXQX2`   8YXXdd8TR[A'Legal3'A' Legal3'T  X_@LLINTHECOURTOFAPPEALS `  xYX_B2.jz `@E tt6 x  ATKNOXVILLÈ@*@@*)0  WASHINGTONCOUNTY (#(# SALLYSUTTONBRITT,@*)  03A019812CH00416 \  @*)   2    PlaintiffAppellant,  )   p  h  @*)   >    v.@*)  @*   @*)  HON.G.RICHARDJOHNSON   BOBBYGLENNBRITT,0 h 0h(#h(#)0(#(##QX2XXSX2V#SX2XXQX2JUDGE` (#(# Ѐ@*)   6 Ѐ#QX2XXSX2#DefendantAppellee.SX2XXQX2Ԁ) x  l  Ѐ@*)   B   @*)    @*)  REVERSEDANDREMANDED  @*)@*  ROBERTD.ARNOLDofARNOLD,HAYNES&SANDERS,JohnsonCity,forAppellantJUDITHFAIN,JohnsonCity,forAppellee@$OPINION N(%    @  @`  @  @  *p!( Goddard,P.J.     `    ` Thisappeal#QX2XXSX2#involvesanactiontodeterminewhetherthe 0&. TrialCourterredinitsdivisionofthemaritalestate.SallySuttonBritt,thePlaintiff/Appellant,presentsashersoleissue,whichwerestate,whethertheTrialCourterredinitsvaluationofherCivilServiceRetirementAccountinitsdivisionofthemaritalestateinherdivorcefromBobbyGlennBritt,theDefendant/Appellee. V;1: Ї   ` Thepartiesweremarriedforthirtysevenyearsandatthetimeoftheirdivorce,theirmaritalestatewasvaluedat @  over$1million.      `     h    ` Mrs.Britt,whoisnowretired,wasemployedfor `  thirtyoneyearsasaregisterednurseattheVeterans @  AdministrationHospitalinJohnsonCity.Shereceives$1,709per   monthgrossfromthefederalgovernmentinacivilservice ` retirementpension. @    `       ` Initsdivisionofthemaritalestate,theTrialCourt  awardedMrs.BritttheentireestimatedvalueofherCivil !` ServiceRetirementAccount,$270,000.Eachpartyreceived #@ approximately$649,499fromthedivisionofthemaritalestate. %     ` Mrs.Brittarguesthatthevalueofherportionofthe  +!$ maritalestateislessthanthatreceivedbyMr.Britt.James -#& Fraser,aninvestmentbrokerwithJ.C.Bradfordwhois .%( experiencedinevaluatingretirementaccounts,statedthatMrs. 0`'* BritthadnoaccesstoanylumpsumamountfromherCivilService 2@), RetirementAccount,unlikeanIRAora401(k)account. 4 +. Therefore,Mrs.Brittcontendsthatthevalueofherportionof `6-0 themaritalestateislessthanthatreceivedbyMr.Britt. @8.2    `     h   :04 Ї   ` Mr.BrittarguesthattheTrialCourtdidnoterrin `  thedivisionofthemaritalestate.HecontendsthatMrs.Britt @  arguedattrialthatherCivilServiceretirementbenefitswere   notamaritalasset,sosheshouldnotbeallowedtoargueon  appealthatherretirementisamaritalassetandshouldbe  divided.However,Mrs.Brittmaintainsthatshedidnotassert `  attrialthatherCivilServiceretirementbenefitswerenot @  maritalproperty,butdidassertthatthesebenefits shouldbe   consideredthesamewaythatSocialSecurityisconsidered. ` Mrs.BrittdoesnotcontesttheTrialCourtsfindingthather @ CivilServiceretirementismaritalproperty,butshedoes   contesttheTrialCourtsdivisionofthemaritalestate.     ` Itiswellestablishedthatdivisionofamarital #@ estateneednotbeequaltobeequitable.Wadev.Wade,897 %  S.W.2d702,713(Tenn.Ct.App.1994).Courtsoftendivide `'  maritalpropertyretirementbenefitsbyawardingaspouse @)" periodicpaymentsdirectlyfromthepensionfund.Townerv.  +!$ Towner,858S.W.2d888,891(Tenn.1993).   -#&    `       ` Oneadvantagetothedeferreddistributionmethodis 2@), thatitallowsanequitabledivisionwithoutrequiringpresent 4 +. paymentforabenefitnotyetrealizedandpotentiallynever `6-0  obtained.Cohenv.Cohen,937S.W.2d823,831(Tenn.1996). @8.2 Furthermore,suchanapproach equallyapportionsanyriskof `  forfeiture.Cohen,937S.W.2dat831. @      ` TheTrialCourtawardedthevalueofMrs.BrittsCivil  Serviceretirementpension,whichitdeterminedtobe$270,000, `  toherinalumpsum,despitethefactthatshecannotreceive @  herretirementinalumpsumamountlikeotherretirement   accountssuchasanIRAora401(k)plan.Shecanreceiveonly ` afixedamount,$1,709,permonth.Furthermore,Mrs.Britts @ CivilServiceRetirementAccountconstitutesthelargestassetin   herportionofthemaritalestate.Therefore,inlightofthe  valueofthemaritalestateatover$1million,wefindthatMrs.  Brittsportionofthemaritalestateinliquidassetsisnot !` equitablewhencomparedwiththevalueofMr.Brittsportionof #@ themaritalestate. %     `     h        ` Fortheforegoingreasons,wereversethejudgmentof  +!$ theTrialCourtwithrespecttothedivisionofthemarital -#& estateandremandtotheTrialCourtforadivisionofthe .%( maritalestatethatprovidesforanequitablemonthlypaymentto 0`'* Mr.BrittfromMrs.BrittsCivilServiceretirementpensionand 2@), thatprovidesforMrs.Brittsreceiptofanequitableamount 4 +. fromthecouplesliquidassetssuchasvariousretirement `6-0 accounts.CostsareadjudgedagainstMr.Britt. @8.2 SXl<XXQXl<  :04 Ї   `     h     ___________________________ 0     `     h     HoustonM.Goddard,P.J.   CONCUR:  __________________________ `  HerschelP.Franks,J. P  _________________________ p D.MichaelSwiney,J. ` #QXl<XXSXl