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In re Grigsby7/30/2002
that might occur with respect to husband's retirement assets, the district court did not abuse its discretion by not addressing this issue.
IV.
Husband argues that the district court erred by not dividing certain stock accounts in kind. In his motion before the district court, husband included draft language for the judgment, but provided no evidence or legal authority to show why such a division would be appropriate. Likewise, husband has not provided any authority to this court and it is not obvious that the district court prejudicially erred in its treatment of the accounts. Accordingly, husband has waived his argument on this issue and we do not address it. See Thiele v. Stich, 425 N.W.2d 580, 582 (Minn. 1988) (stating that appellate courts generally will not consider matters not argued to and considered by the district court); State v. Modern Recycling, Inc., 558 N.W.2d 770, 772 (Minn. App. 1997) (stating that assignment of error based on "mere assertion" and not supported by argument or authority is waived "unless prejudicial error is obvious on mere inspection").
V.
Husband argues that the district court erred by not amending a conclusion of law concerning his maintenance obligation after it amended a factual finding on his living expenses. Husband did not make this argument to the district court. Further, he provides no authority to this court to support his argument. Accordingly, husband has waived his argument on this issue and we do not address it. See Thiele, 425 N.W.2d at 582; Modern Recycling, 558 N.W.2d at 772.
DECISION
The district court did not abuse its discretion by setting September 25, 2000, as the valuation date. The district court properly included the employment-separation benefits in the marital estate, because husband did not meet his burden of proving what part of them was non-marital property. The district court properly considered the tax consequences of the employment-separation agreement and properly declined to speculate about the potential tax consequences of husband's retirement assets. Husband waived his arguments that the district court erred by its distribution of the investment accounts and by not modifying his maintenance obligation.
Affirmed.
Dated: July 22, 2002
Judge Sam Hanson
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