CARL R. GAERTNER, Judge.
Petitioner, Frederick Baker and Respondent, Lela Baker both appeal from an amended decree dissolving their eleven year marriage. Both challenge the trial court's distribution of marital property. Specifically, Frederick Baker alleges the trial court erred in overvaluing his two pension plans in 1) finding that fifty-six percent (56%) of his Salaried Employee's Retirement Plan (SERP) was marital property, 2) determining the present value of...
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