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IRA withdrawal form with respect to his requested withdrawal of
$22,300 from IRA 1 was "Premature distribution (distribution
before age 59� and not disabled or taking substantially equal
instalments over life expectancy)". On May 5, 1995, BayBank
complied with Mr. Czepiel's request, withdrew $22,300 from IRA 1,
and mailed him a check for that amount. On the same day, Mr.
Czepiel gave Ms. Czepiel's attorney $22,300. Mr. Czepiel at-
tempted to withdraw $8,000 from IRA 2 in order to pay the tax due
on the premature withdrawal from IRA 1 and to pay the excess, if
any, to Ms. Czepiel. However, petitioner did not succeed in
withdrawing those funds from IRA 2 because they were lost elec-
tronically, which resulted in delays in Family Court proceedings.
On May 10, 1995, Mr. Czepiel filed a motion with the Family
Court for reconsideration of division of assets. In that motion,
Mr. Czepiel asked that "the $29000.00 further division of assets
be broken down as $12,500 cash and $16,500 as a transfer of
IRA's". On June 14, 1995, the Family Court denied Mr. Czepiel's
motion.
Also on May 10, 1995, Mr. Czepiel filed a motion with the
Family Court for reconsideration and elimination of the $1,300 in
sanctions that that court had imposed on him. The Family Court
denied that motion.
As of May 11, 1995, Mr. Czepiel still had not paid Ms.
Czepiel $8,000 of the $30,300 increased amount awarded to Ms.
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