Appeal from the Superior Court of the State of Alaska, First Judicial District, Juneau, Philip M. Pallenberg, Judge. Superior Court No. 1JU-10-01052 CI.
Kara A. Nyquist, Anchorage, for Appellant.
Blaine H. Hollis, Juneau, for Appellee.
Before: Fabe, Chief Justice, Stowers, Maassen, and Bolger, Justices. MAASSEN, Justice. WINFREE, Justice, dissenting.
WINFREE, Justice, dissenting.
In this divorce case, the husband appeals from a superior court decision dividing the marital property. He raises two issues with regard to his wife's retirement health insurance benefits: he argues first that the superior court erred in determining the marital portion of those benefits, and second that the superior court erred in the rate it selected for valuing those benefits. We hold that the superior court's resolution of these issues was consistent with our prior cases and therefore affirm it.
The husband also challenges the superior court's award to the wife of a larger share of the marital property, which the court justified on grounds that (1) the wife would have primary care of the couple's child, and (2) the husband was receiving two income-producing businesses created during the marriage. We hold that it was an abuse of discretion to rely on these two justifications for an unequal division and remand for the superior court's further consideration of the equitable division.
Finally, we affirm the superior court's valuation of the husband's 2010 income tax liability, because its finding is supported by the estimates given at trial and it was not required to revise the finding based on the husband's later submission of his actual return.
II. FACTS AND PROCEEDINGS