In re Marriage of Bradley

(Modified upon denial of rehearing 7/25/13.)In dissolution action between husband (plastic surgeon) and wife (his nurse and office manager), court properly disregarded testimony of accountant that accounts receivable of medical practice were "nominal", instead finding they had value. Discrepancy of $40,000 in property valuation was of no practical effect or prejudice to distribution and is not sufficient for reversal. Court properly considered tax consequences of its distribution of parties' retirement accounts. Court was required by statute to subtract husband's court-ordered obligation to pay children's health insurance premiums and modify child support obligation accordingly. Court properly considered parties' future earning capacity in ordering rehabilitative monthly maintenance of $300 for three years. (WELCH and STEWART, concurring.)