Michael P. Tulay - Page 4

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          child support; Tulay would keep the house in which she was                  
          living, and petitioner would keep the condominium in which he was           
          living; each party retained his or her vehicle; personal property           
          would remain in the possession of whoever had it on that date and           
          “Any stock or cash accounts * * * [would] be divided 50/50 as of            
          their balance” on that date (August 19, 2002); Tulay was to be              
          “granted a 50 percent plus $35,000 interest in” petitioner’s                
          retirement accounts; and an account for the children would be               
          maintained with Tulay as custodian and petitioner as trustee.               
          Petitioner agreed to be bound by the stated terms.  After the               
          meeting, in accordance with the understanding that had been                 
          stated, Sobieski prepared the Marital Dissolution Agreement (MDA)           
          to be signed by petitioner and Tulay.                                       
               Petitioner had taken handwritten notes at the August 19                
          meeting, and Tulay initialed petitioner’s notes.  On the last               
          page of those notes, petitioner had labeled the $35,000 cash                
          payment as “rehab alimony”.                                                 
               The terms of the MDA followed the understanding of the                 
          parties as stated at the August 19 meeting.  Under the heading              
          “Retirement Accounts/Investment Accounts”, petitioner was to                
          transfer 50 percent plus $35,000 of his retirement accounts to              
          Tulay, and he agreed to assist Tulay “in obtaining any Qualified            
          Domestic Relations Order or other documents necessary to secure             
          the transfer of those funds” to Tulay without penalty.  There was           






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