Slip Opinion
Neb. Ct. App.2020Background
- Currier and Higgins married May 20, 2016; they lived together briefly in Iowa before resuming a long-distance relationship and separating in March 2018. No children from the marriage.
- Higgins purchased an Iowa residence in 2014 (not titled or financed in Currier’s name); the home sold July 14, 2017, and Higgins used the net proceeds to buy an Omaha residence.
- Higgins had TD Ameritrade brokerage and 401(k) accounts established before the marriage; Currier’s name was added to one brokerage account during the relationship but she had limited access.
- Pay stubs and account statements showed Higgins made retirement contributions during the marriage (Currier testified totals equaled about $1,500/month) and that one 401(k) account rose in value between 2016 and 2018.
- The district court found the Omaha property and certain brokerage accounts to be premarital/nonmarital and awarded them to Higgins; it allocated $10,500 to Currier as half of marital 401(k) contributions, $303 from a bank account, and $3,570 as half of the prorated 2016 tax refund.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Classification of sale proceeds from Iowa residence / Omaha property | Currier: proceeds were marital because Higgins failed to prove premarital equity and mortgage payments during marriage commingled premarital funds | Higgins: proceeds traceable to his premarital Iowa equity; Omaha home purchased with those proceeds and is nonmarital | Court credited Higgins' testimony and corroborating documents; Omaha property set off as nonmarital to Higgins (no abuse of discretion) |
| Valuation/division of Higgins' 401(k) | Currier: entire increase during marriage should be marital and she is entitled to half of appreciation | Higgins: only contributions during marriage are marital; growth not traced to marital efforts or funds | Court awarded Currier $10,500 (half of $21,000 marital contributions); declined to include broader appreciation due to insufficient tracing (no abuse) |
| Division of 2016 income tax refund | Currier: refund from joint return should be split one-half | Higgins: refund largely returned to him as injured spouse; court may prorate given marriage covered part of year | Court prorated refund and awarded Currier $3,570 representing half of the portion it attributed to the marriage (no abuse) |
| Accrued paid time off (PTO) | Currier: PTO earned during marriage is deferred compensation and marital | Higgins: issue was not litigated below / not established at trial | Court declined to address on appeal because valuation/division of PTO was not presented to the trial court |
Key Cases Cited
- Dooling v. Dooling, 303 Neb. 494, 930 N.W.2d 481 (2019) (three-step framework for classifying, valuing, and dividing marital property under § 42-365)
- Burgardt v. Burgardt, 304 Neb. 356, 934 N.W.2d 488 (2019) (nonmarital value may be proven by credible testimony; documentary proof helpful but not required)
- Stanosheck v. Jeanette, 294 Neb. 138, 881 N.W.2d 599 (2016) (burden rests on party claiming property is nonmarital)
- Stephens v. Stephens, 297 Neb. 188, 899 N.W.2d 582 (2017) (active vs. passive appreciation test for retirement accounts)
- Onstot v. Onstot, 298 Neb. 897, 906 N.W.2d 300 (2018) (failure to prove premarital encumbrance can preclude setting off premarital portion)
- Blank v. Blank, 303 Neb. 602, 930 N.W.2d 523 (2019) (standard of appellate review for domestic-relations property divisions: abuse of discretion)