HADLOCK, J.
We address a single legal question in this dissolution case: whether courts may treat retirement accounts that are in payout status solely as income streams (to be considered in analyzing whether to award spousal support) or whether, instead, courts must treat retirement accounts as property (to be included in the division of marital property). We hold that, under ORS 107.105(1)(f), retirement accounts must be treated as property. Because the trial court...
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