In re Marriage of Vician, 2025 IL App (3d) 240493-U

Facts

Gary and Kathleen Vician divorced with dispute over valuation of Kathleen's 403(b) retirement account and payment terms. Trial court awarded Gary $16,343.81 (accounting for taxes) to be paid in $50/month installments. Gary appealed both the valuation amount and installment payment structure.

Issue

Whether the trial court erred in valuing petitioner's marital interest in respondent's 403(b) account and ordering installment payments rather than lump sum.

Holding

Affirmed. Trial court properly credited CPA's detailed calculations based on actual account statements over petitioner's estimates. Installment payment schedule was within court's discretion given respondent's limited retirement income and outstanding debts.

Key Reasoning

• Factual findings reviewed for manifest weight of evidence standard; property distribution reviewed for abuse of discretion
• Court properly credited CPA Graham's document-based calculations over petitioner's estimate-based computation
• Tax consequences properly addressed using petitioner's testified 28% tax rate for 403(b) withdrawal
• Payment schedule reasonable given respondent's retired status, limited cash flow, and outstanding obligations